1401: 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.
1401
Largest movements
- Cash +€23,234
up €23,234 (+56.3%), from €41,274 to €64,508
mainly Net result for the year (+€35,054) and Other debts (+€21,108)
- Deferred charges and accrued income +€716
up €716 (+57.7%), from €1,242 to €1,958
- Tangible fixed assets -€714
down €714 (-57.8%), from €1,235 to €521
of which Furniture and vehicles: -€408
- Other debts +€21,108
up €21,108 (+134.5%), from €15,695 to €36,804
- Tax, wage and social debts +€1,993
up €1,993 (+42.2%), from €4,720 to €6,713
- Gross operating margin +€24,470
up €24,470 (+98.1%), from €24,948 to €49,419
- Taxes +€7,618
up €7,618 (+157.1%), from €4,848 to €12,465
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 | €45,252 | €67,894 | +€22,642 | +50.0% |
| Formation expenses | 20 | €398 | €157 | -€242 | -60.6% |
| Fixed assets | 21/28 | €1,985 | €1,271 | -€714 | -36.0% |
| Tangible fixed assets | 22/27 | €1,235 | €521 | -€714 | -57.8% |
| Plant, machinery and equipment | 23 | €306 | - | -€306 | |
| Furniture and vehicles | 24 | €929 | €521 | -€408 | -43.9% |
| Financial fixed assets | 28 | €750 | €750 | = | 0.0% |
| Current assets | 29/58 | €42,869 | €66,466 | +€23,598 | +55.0% |
| Amounts receivable within one year | 40/41 | €352 | - | -€352 | |
| Other amounts receivable | 41 | €352 | - | -€352 | |
| Cash at bank and in hand | 54/58 | €41,274 | €64,508 | +€23,234 | +56.3% |
| Deferred charges and accrued income | 490/1 | €1,242 | €1,958 | +€716 | +57.7% |
| Total equity and liabilities | 10/49 | €45,252 | €67,894 | +€22,642 | +50.0% |
| Equity | 10/15 | €23,904 | €23,458 | -€446 | -1.9% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €13,000 | €13,000 | = | 0.0% |
| Distributable reserves | 133 | €13,000 | €13,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €904 | €458 | -€446 | -49.4% |
| Amounts payable | 17/49 | €21,348 | €44,436 | +€23,088 | +108.1% |
| Amounts payable within one year | 42/48 | €21,348 | €44,436 | +€23,088 | +108.1% |
| Trade debts | 44 | €933 | €919 | -€14 | -1.5% |
| Suppliers | 440/4 | €933 | €919 | -€14 | -1.5% |
| Taxes, remuneration and social security | 45 | €4,720 | €6,713 | +€1,993 | +42.2% |
| Taxes | 450/3 | €4,720 | €6,713 | +€1,993 | +42.2% |
| Other amounts payable | 47/48 | €15,695 | €36,804 | +€21,108 | +134.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,142 | €956 | -€186 | -16.3% |
| Other operating charges | 640/8 | €917 | €871 | -€46 | -5.1% |
| Gross operating margin | 9900 | €24,948 | €49,419 | +€24,470 | +98.1% |
| Operating profit (loss) | 9901 | €22,889 | €47,592 | +€24,703 | +107.9% |
| Financial income | 75/76B | €0 | €0 | -€0 | -90.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -90.0% |
| Financial charges | 65/66B | €143 | €73 | -€69 | -48.6% |
| Recurring financial charges | 65 | €143 | €73 | -€69 | -48.6% |
| Profit (loss) for the period before taxes | 9903 | €22,747 | €47,519 | +€24,772 | +108.9% |
| Income taxes | 67/77 | €4,848 | €12,465 | +€7,618 | +157.1% |
| Profit (loss) for the period | 9904 | €17,899 | €35,054 | +€17,154 | +95.8% |
| Profit (loss) for the period to be appropriated | 9905 | €17,899 | €35,054 | +€17,154 | +95.8% |
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 5 October 2026 via checked.be.