008: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
008
Largest movements
- Cash +€32,489
up €32,489 (+167%), from €19,409 to €51,898
mainly Net result for the year (+€27,228) and Receivables within one year (+€5,267)
- Receivables within one year -€5,267
down €5,267 (-34.5%), from €15,246 to €9,979
of which Trade receivables: -€7,623
- Tangible fixed assets +€3,004
new in 2025: €3,004
- Profit (loss) carried forward +€27,228
up €27,228 (+132%), from €20,626 to €47,854
- Tax, wage and social debts +€2,371
up €2,371 (+19.6%), from €12,126 to €14,497
- Trade debts +€1,267
up €1,267 (+483%), from €263 to €1,530
- Gross operating margin +€9,661
up €9,661 (+37.5%), from €25,783 to €35,444
- Taxes +€2,104
up €2,104 (+40.8%), from €5,157 to €7,260
- Depreciation +€610
new in 2025: €610
- Other operating charges +€387
new in 2025: €387
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €34,655 | €64,881 | +€30,226 | +87.2% |
| Fixed assets | 21/28 | - | €3,004 | +€3,004 | |
| Tangible fixed assets | 22/27 | - | €3,004 | +€3,004 | |
| Furniture and vehicles | 24 | - | €3,004 | +€3,004 | |
| Current assets | 29/58 | €34,655 | €61,877 | +€27,222 | +78.6% |
| Amounts receivable within one year | 40/41 | €15,246 | €9,979 | -€5,267 | -34.5% |
| Trade receivables | 40 | €15,246 | €7,623 | -€7,623 | -50.0% |
| Other amounts receivable | 41 | - | €2,356 | +€2,356 | |
| Cash at bank and in hand | 54/58 | €19,409 | €51,898 | +€32,489 | +167% |
| Total equity and liabilities | 10/49 | €34,655 | €64,881 | +€30,226 | +87.2% |
| Equity | 10/15 | €21,626 | €48,854 | +€27,228 | +126% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,626 | €47,854 | +€27,228 | +132% |
| Amounts payable | 17/49 | €13,029 | €16,027 | +€2,998 | +23.0% |
| Amounts payable within one year | 42/48 | €13,029 | €16,027 | +€2,998 | +23.0% |
| Trade debts | 44 | €263 | €1,530 | +€1,267 | +483% |
| Suppliers | 440/4 | €263 | €1,530 | +€1,267 | +483% |
| Taxes, remuneration and social security | 45 | €12,126 | €14,497 | +€2,371 | +19.6% |
| Taxes | 450/3 | €12,126 | €14,497 | +€2,371 | +19.6% |
| Other amounts payable | 47/48 | €640 | - | -€640 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €610 | +€610 | |
| Other operating charges | 640/8 | - | €387 | +€387 | |
| Gross operating margin | 9900 | €25,783 | €35,444 | +€9,661 | +37.5% |
| Operating profit (loss) | 9901 | €25,783 | €34,447 | +€8,664 | +33.6% |
| Financial income | 75/76B | - | €102 | +€102 | |
| Recurring financial income | 75 | - | €102 | +€102 | |
| Financial charges | 65/66B | - | €61 | +€61 | |
| Recurring financial charges | 65 | - | €61 | +€61 | |
| Profit (loss) for the period before taxes | 9903 | €25,783 | €34,488 | +€8,705 | +33.8% |
| Income taxes | 67/77 | €5,157 | €7,260 | +€2,104 | +40.8% |
| Profit (loss) for the period | 9904 | €20,626 | €27,228 | +€6,601 | +32.0% |
| Profit (loss) for the period to be appropriated | 9905 | €20,626 | €27,228 | +€6,601 | +32.0% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.