100 POUR 100: what changed
What changed
100 POUR 100
NACE 68.310, Real estate agency activities
filed annual accounts (NBB)
Net result for the year
€9,748
2024 · -€4,951+€14,699
Equity
€110,923
2024 · €101,175+€9,748
Cash
€4,196
2024 · €109+€4,087
Balance sheet total
€324,516
2024 · €253,442+€71,074
Largest movements
Assets
- Deferred charges and accrued income +€50,000
new in 2025: €50,000
- Stocks and contracts +€34,126
up €34,126 (+14.8%), from €230,874 to €265,000
- Receivables after one year -€20,000
no longer reported in 2025 (was €20,000)
- Cash +€4,087
up €4,087 (+3,750%), from €109 to €4,196
mainly Short-term financial debts (+€57,000) and Advances received (+€50,000)
- Receivables within one year +€3,594
up €3,594 (+1,834%), from €196 to €3,790
Equity and liabilities
- Debts after one year -€77,000
no longer reported in 2025 (was €77,000)
- Short-term financial debts +€57,000
new in 2025: €57,000
- Advances received +€50,000
new in 2025: €50,000
- Other debts +€31,326
up €31,326 (+750%), from €4,175 to €35,501
- Profit (loss) carried forward +€9,748
up €9,748 (+6.6%), from -€146,826 to -€137,078
Income statement
- Write-downs -€14,126
new in 2025: -€14,126
- Gross operating margin +€388
up €388 (+13.5%), from -€2,875 to -€2,487
- Depreciation -€185
down €185 (-9.2%), from €2,016 to €1,831
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€4,951
Gross operating margin
+€388
Depreciation
+€185
Write-downs
+€14,126
Result 2025
€9,748
raises the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€25,185
Investment
-€1,098
Financing
-€20,000
Cash 2024
€109
From operations (derived)
+€25,185
Net result for the year
+€9,748
Depreciation
+€1,831
Receivables after one year
+€20,000
Stocks and contracts
-€34,126
Receivables within one year
-€3,594
Deferred charges and accrued income
-€50,000
Advances received
+€50,000
Other debts
+€31,326
Investment (derived)
-€1,098
Investment in fixed assets (net)
-€1,098
Financing
-€20,000
Debts after one year
-€77,000
Short-term financial debts
+€57,000
Cash 2025
€4,196
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €253,442 | €324,516 | +€71,074 | +28.0% |
| Fixed assets | 21/28 | €2,263 | €1,530 | -€733 | -32.4% |
| Tangible fixed assets | 22/27 | €2,263 | €1,530 | -€733 | -32.4% |
| Plant, machinery and equipment | 23 | €2,263 | €1,530 | -€733 | -32.4% |
| Current assets | 29/58 | €251,179 | €322,986 | +€71,807 | +28.6% |
| Amounts receivable after more than one year | 29 | €20,000 | - | -€20,000 | |
| Trade receivables | 290 | €20,000 | - | -€20,000 | |
| Stocks and contracts in progress | 3 | €230,874 | €265,000 | +€34,126 | +14.8% |
| Stocks | 30/36 | €230,874 | €265,000 | +€34,126 | +14.8% |
| Amounts receivable within one year | 40/41 | €196 | €3,790 | +€3,594 | +1,834% |
| Other amounts receivable | 41 | €196 | €3,790 | +€3,594 | +1,834% |
| Cash at bank and in hand | 54/58 | €109 | €4,196 | +€4,087 | +3,750% |
| Deferred charges and accrued income | 490/1 | - | €50,000 | +€50,000 | |
| Total equity and liabilities | 10/49 | €253,442 | €324,516 | +€71,074 | +28.0% |
| Equity | 10/15 | €101,175 | €110,923 | +€9,748 | +9.6% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Capital | 10 | €100,000 | €100,000 | = | 0.0% |
| Issued capital | 100 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €148,001 | €148,001 | = | 0.0% |
| Non-distributable reserves | 130/1 | €10,000 | €10,000 | = | 0.0% |
| Legal reserve | 130 | €10,000 | €10,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €138,001 | €138,001 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€146,826 | -€137,078 | +€9,748 | +6.6% |
| Provisions and deferred taxes | 16 | €71,092 | €71,092 | = | 0.0% |
| Deferred taxes | 168 | €71,092 | €71,092 | = | 0.0% |
| Amounts payable | 17/49 | €81,175 | €142,501 | +€61,326 | +75.5% |
| Amounts payable after more than one year | 17 | €77,000 | - | -€77,000 | |
| Financial debts | 170/4 | €77,000 | - | -€77,000 | |
| Amounts payable within one year | 42/48 | €4,175 | €142,501 | +€138,326 | +3,313% |
| Financial debts | 43 | - | €57,000 | +€57,000 | |
| Other loans | 439 | - | €57,000 | +€57,000 | |
| Advances received on contracts in progress | 46 | - | €50,000 | +€50,000 | |
| Other amounts payable | 47/48 | €4,175 | €35,501 | +€31,326 | +750% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,016 | €1,831 | -€185 | -9.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | -€14,126 | -€14,126 | |
| Gross operating margin | 9900 | -€2,875 | -€2,487 | +€388 | +13.5% |
| Operating profit (loss) | 9901 | -€4,891 | €9,808 | +€14,699 | |
| Financial charges | 65/66B | €60 | €60 | = | 0.0% |
| Recurring financial charges | 65 | €60 | €60 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€4,951 | €9,748 | +€14,699 | |
| Profit (loss) for the period | 9904 | -€4,951 | €9,748 | +€14,699 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,951 | €9,748 | +€14,699 |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.