100%: 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.
100%
Largest movements
- Stocks and contracts -€243,128
down €243,128 (-100.0%), from €243,128 to €0
- Tangible fixed assets -€39,446
down €39,446 (-5.0%), from €786,418 to €746,972
of which Land and buildings: -€39,848
- Receivables after one year -€22,404
down €22,404 (-100.0%), from €22,404 to €0
- Cash +€17,520
up €17,520 (+6121.9%), from €286 to €17,806
mainly Stocks and contracts (+€243,128) and Depreciation (+€40,964)
- Short-term financial debts -€168,439
down €168,439 (-98.8%), from €170,439 to €2,000
- Accrued charges and deferred income -€63,071
down €63,071 (-91.6%), from €68,833 to €5,762
- Tax, wage and social debts -€42,012
down €42,012 (-54.9%), from €76,476 to €34,464
of which Taxes: -€41,820
- Profit (loss) carried forward -€33,244
down €33,244 (-2316.8%), from -€1,435 to -€34,678
- Other debts +€25,586
up €25,586 (+76.9%), from €33,265 to €58,850
- Gross operating margin -€128,444
down €128,444 (-75.9%), from €169,225 to €40,781
- Taxes -€31,694
down €31,694 (-99.5%), from €31,869 to €174
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 | €1,279,961 | €994,243 | -€285,719 | -22.3% |
| Fixed assets | 21/28 | €993,918 | €954,472 | -€39,446 | -4.0% |
| Tangible fixed assets | 22/27 | €786,418 | €746,972 | -€39,446 | -5.0% |
| Land and buildings | 22 | €781,482 | €741,634 | -€39,848 | -5.1% |
| Plant, machinery and equipment | 23 | €923 | €683 | -€241 | -26.1% |
| Furniture and vehicles | 24 | €4,013 | €4,655 | +€643 | +16.0% |
| Financial fixed assets | 28 | €207,500 | €207,500 | = | 0.0% |
| Current assets | 29/58 | €286,043 | €39,771 | -€246,273 | -86.1% |
| Amounts receivable after more than one year | 29 | €22,404 | €0 | -€22,404 | -100.0% |
| Other amounts receivable | 291 | €22,404 | €0 | -€22,404 | -100.0% |
| Stocks and contracts in progress | 3 | €243,128 | €0 | -€243,128 | -100.0% |
| Stocks | 30/36 | €243,128 | €0 | -€243,128 | -100.0% |
| Amounts receivable within one year | 40/41 | €16,068 | €15,339 | -€729 | -4.5% |
| Trade receivables | 40 | €15,947 | €15,125 | -€822 | -5.2% |
| Other amounts receivable | 41 | €121 | €214 | +€93 | +76.9% |
| Cash at bank and in hand | 54/58 | €286 | €17,806 | +€17,520 | +6121.9% |
| Deferred charges and accrued income | 490/1 | €4,157 | €6,626 | +€2,469 | +59.4% |
| Total equity and liabilities | 10/49 | €1,279,961 | €994,243 | -€285,719 | -22.3% |
| Equity | 10/15 | €208,128 | €174,884 | -€33,244 | -16.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €197,163 | €197,163 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €197,163 | €197,163 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,435 | -€34,678 | -€33,244 | -2316.8% |
| Amounts payable | 17/49 | €1,071,834 | €819,358 | -€252,475 | -23.6% |
| Amounts payable after more than one year | 17 | €593,379 | €615,690 | +€22,310 | +3.8% |
| Financial debts | 170/4 | €593,379 | €615,690 | +€22,310 | +3.8% |
| Amounts payable within one year | 42/48 | €409,621 | €197,907 | -€211,714 | -51.7% |
| Current portion of amounts payable after more than one year | 42 | €95,379 | €72,083 | -€23,296 | -24.4% |
| Financial debts | 43 | €170,439 | €2,000 | -€168,439 | -98.8% |
| Credit institutions | 430/8 | €170,439 | €2,000 | -€168,439 | -98.8% |
| Trade debts | 44 | €34,062 | €30,510 | -€3,552 | -10.4% |
| Suppliers | 440/4 | €34,062 | €30,510 | -€3,552 | -10.4% |
| Taxes, remuneration and social security | 45 | €76,476 | €34,464 | -€42,012 | -54.9% |
| Taxes | 450/3 | €76,284 | €34,464 | -€41,820 | -54.8% |
| Remuneration and social security | 454/9 | €192 | €0 | -€192 | -100.0% |
| Other amounts payable | 47/48 | €33,265 | €58,850 | +€25,586 | +76.9% |
| Accrued charges and deferred income | 492/3 | €68,833 | €5,762 | -€63,071 | -91.6% |
| Non-recurring operating income | 76A | €2,311 | €0 | -€2,311 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,811 | €40,964 | +€1,153 | +2.9% |
| Other operating charges | 640/8 | €5,428 | €3,820 | -€1,608 | -29.6% |
| Gross operating margin | 9900 | €169,225 | €40,781 | -€128,444 | -75.9% |
| Operating profit (loss) | 9901 | €123,986 | -€4,003 | -€127,989 | |
| Financial income | 75/76B | €31 | €61 | +€30 | +95.1% |
| Recurring financial income | 75 | €31 | €61 | +€30 | +95.1% |
| Financial charges | 65/66B | €27,700 | €29,127 | +€1,427 | +5.2% |
| Recurring financial charges | 65 | €27,700 | €29,127 | +€1,427 | +5.2% |
| Profit (loss) for the period before taxes | 9903 | €96,317 | -€33,069 | -€129,386 | |
| Income taxes | 67/77 | €31,869 | €174 | -€31,694 | -99.5% |
| Profit (loss) for the period | 9904 | €64,448 | -€33,244 | -€97,692 | |
| Profit (loss) for the period to be appropriated | 9905 | €64,448 | -€33,244 | -€97,692 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.