0757: what changed
Two fiscal 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.
0757
Largest movements
- Receivables within one year +€153,823
up €153,823 (+105.3%), from €146,030 to €299,854
of which Trade receivables: +€155,217
- Cash -€54,620
down €54,620 (-16.7%), from €326,350 to €271,730
mainly Receivables within one year (-€153,823) and Accrued charges and deferred income (-€1,500)
- Tangible fixed assets -€18,894
down €18,894 (-27.2%), from €69,443 to €50,550
of which Furniture and vehicles: -€18,602
- Profit (loss) carried forward +€55,123
up €55,123 (+13.0%), from €424,455 to €479,578
- Tax, wage and social debts +€24,380
up €24,380 (+22.5%), from €108,482 to €132,863
- Gross operating margin -€331,392
down €331,392 (-76.7%), from €432,186 to €100,794
- Taxes -€84,102
down €84,102 (-77.5%), from €108,482 to €24,380
- Depreciation +€9,620
up €9,620 (+90.6%), from €10,621 to €20,241
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.
Cash bridge derived
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 | €544,909 | €624,313 | +€79,404 | +14.6% |
| Fixed assets | 21/28 | €69,443 | €50,550 | -€18,894 | -27.2% |
| Tangible fixed assets | 22/27 | €69,443 | €50,550 | -€18,894 | -27.2% |
| Plant, machinery and equipment | 23 | €1,383 | €1,091 | -€292 | -21.1% |
| Furniture and vehicles | 24 | €68,061 | €49,459 | -€18,602 | -27.3% |
| Current assets | 29/58 | €475,465 | €573,763 | +€98,298 | +20.7% |
| Amounts receivable within one year | 40/41 | €146,030 | €299,854 | +€153,823 | +105.3% |
| Trade receivables | 40 | €143,513 | €298,730 | +€155,217 | +108.2% |
| Other amounts receivable | 41 | €2,517 | €1,124 | -€1,393 | -55.3% |
| Cash at bank and in hand | 54/58 | €326,350 | €271,730 | -€54,620 | -16.7% |
| Deferred charges and accrued income | 490/1 | €3,085 | €2,179 | -€905 | -29.4% |
| Total equity and liabilities | 10/49 | €544,909 | €624,313 | +€79,404 | +14.6% |
| Equity | 10/15 | €429,455 | €484,578 | +€55,123 | +12.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €424,455 | €479,578 | +€55,123 | +13.0% |
| Amounts payable | 17/49 | €115,454 | €139,736 | +€24,282 | +21.0% |
| Amounts payable within one year | 42/48 | €113,954 | €139,736 | +€25,782 | +22.6% |
| Trade debts | 44 | €4,735 | €5,617 | +€882 | +18.6% |
| Suppliers | 440/4 | €4,735 | €5,617 | +€882 | +18.6% |
| Taxes, remuneration and social security | 45 | €108,482 | €132,863 | +€24,380 | +22.5% |
| Taxes | 450/3 | €108,482 | €132,863 | +€24,380 | +22.5% |
| Other amounts payable | 47/48 | €736 | €1,256 | +€520 | +70.6% |
| Accrued charges and deferred income | 492/3 | €1,500 | - | -€1,500 | |
| Non-recurring operating income | 76A | - | €1,322 | +€1,322 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,621 | €20,241 | +€9,620 | +90.6% |
| Other operating charges | 640/8 | €467 | €860 | +€393 | +84.1% |
| Gross operating margin | 9900 | €432,186 | €100,794 | -€331,392 | -76.7% |
| Operating profit (loss) | 9901 | €421,098 | €79,694 | -€341,404 | -81.1% |
| Financial charges | 65/66B | €162 | €191 | +€29 | +18.1% |
| Recurring financial charges | 65 | €162 | €191 | +€29 | +18.1% |
| Profit (loss) for the period before taxes | 9903 | €420,936 | €79,503 | -€341,433 | -81.1% |
| Income taxes | 67/77 | €108,482 | €24,380 | -€84,102 | -77.5% |
| Profit (loss) for the period | 9904 | €312,454 | €55,123 | -€257,331 | -82.4% |
| Profit (loss) for the period to be appropriated | 9905 | €312,454 | €55,123 | -€257,331 | -82.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.