1 FACILITY: 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.
1 FACILITY
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Other debts +€5,608
up €5,608 (+5.6%), from €99,941 to €105,549
- Debts after one year -€3,969
down €3,969 (-27.3%), from €14,529 to €10,560
- Profit (loss) carried forward -€1,892
down €1,892 (-4.3%), from -€44,112 to -€46,004
- Financial charges -€589
down €589 (-87.0%), from €677 to €88
- Gross operating margin -€478
down €478 (-96.0%), from -€498 to -€976
- Other operating charges -€119
no longer reported in 2025 (was €119)
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 | €94,219 | €93,337 | -€882 | -0.9% |
| Fixed assets | 21/28 | €93,916 | €93,087 | -€829 | -0.9% |
| Tangible fixed assets | 22/27 | €93,916 | €93,087 | -€829 | -0.9% |
| Land and buildings | 22 | €90,000 | €90,000 | = | 0.0% |
| Plant, machinery and equipment | 23 | €3,916 | €3,087 | -€829 | -21.2% |
| Current assets | 29/58 | €303 | €250 | -€53 | -17.5% |
| Amounts receivable within one year | 40/41 | €250 | €250 | = | 0.0% |
| Other amounts receivable | 41 | €250 | €250 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €53 | - | -€53 | |
| Total equity and liabilities | 10/49 | €94,219 | €93,337 | -€882 | -0.9% |
| Equity | 10/15 | -€25,271 | -€27,163 | -€1,892 | -7.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €241 | €241 | = | 0.0% |
| Distributable reserves | 133 | €241 | €241 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€44,112 | -€46,004 | -€1,892 | -4.3% |
| Amounts payable | 17/49 | €119,490 | €120,500 | +€1,010 | +0.8% |
| Amounts payable after more than one year | 17 | €14,529 | €10,560 | -€3,969 | -27.3% |
| Financial debts | 170/4 | €14,529 | €10,560 | -€3,969 | -27.3% |
| Amounts payable within one year | 42/48 | €104,961 | €109,940 | +€4,979 | +4.7% |
| Current portion of amounts payable after more than one year | 42 | €5,020 | €4,336 | -€684 | -13.6% |
| Financial debts | 43 | - | €55 | +€55 | |
| Credit institutions | 430/8 | - | €55 | +€55 | |
| Other amounts payable | 47/48 | €99,941 | €105,549 | +€5,608 | +5.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €828 | €828 | = | 0.0% |
| Other operating charges | 640/8 | €119 | - | -€119 | |
| Gross operating margin | 9900 | -€498 | -€976 | -€478 | -96.0% |
| Operating profit (loss) | 9901 | -€1,445 | -€1,804 | -€359 | -24.8% |
| Financial charges | 65/66B | €677 | €88 | -€589 | -87.0% |
| Recurring financial charges | 65 | €677 | €88 | -€589 | -87.0% |
| Profit (loss) for the period before taxes | 9903 | -€2,122 | -€1,892 | +€230 | +10.8% |
| Profit (loss) for the period | 9904 | -€2,122 | -€1,892 | +€230 | +10.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,122 | -€1,892 | +€230 | +10.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.