153: 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.
153
Largest movements
- Receivables within one year -€87,792
down €87,792 (-76.6%), from €114,597 to €26,805
of which Trade receivables: -€88,127
- Cash +€34,648
up €34,648 (+41.6%), from €83,290 to €117,937
mainly Net result for the year (+€102,260) and Receivables within one year (+€87,792)
- Tangible fixed assets +€4,691
up €4,691 (+91.5%), from €5,127 to €9,818
of which Furniture and vehicles: +€3,349
- Other debts -€42,442
down €42,442 (-27.8%), from €152,565 to €110,123
- Tax, wage and social debts -€4,391
down €4,391 (-16.0%), from €27,405 to €23,014
- Gross operating margin -€60,358
down €60,358 (-30.5%), from €197,738 to €137,380
- Taxes -€16,144
down €16,144 (-35.6%), from €45,389 to €29,245
- Depreciation +€2,337
up €2,337 (+631.9%), from €370 to €2,707
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 | €203,952 | €155,736 | -€48,216 | -23.6% |
| Fixed assets | 21/28 | €5,127 | €9,818 | +€4,691 | +91.5% |
| Tangible fixed assets | 22/27 | €5,127 | €9,818 | +€4,691 | +91.5% |
| Plant, machinery and equipment | 23 | €1,711 | €3,052 | +€1,342 | +78.4% |
| Furniture and vehicles | 24 | €3,416 | €6,766 | +€3,349 | +98.0% |
| Current assets | 29/58 | €198,825 | €145,918 | -€52,907 | -26.6% |
| Amounts receivable within one year | 40/41 | €114,597 | €26,805 | -€87,792 | -76.6% |
| Trade receivables | 40 | €114,177 | €26,050 | -€88,127 | -77.2% |
| Other amounts receivable | 41 | €420 | €755 | +€335 | +79.8% |
| Cash at bank and in hand | 54/58 | €83,290 | €117,937 | +€34,648 | +41.6% |
| Deferred charges and accrued income | 490/1 | €939 | €1,176 | +€238 | +25.3% |
| Total equity and liabilities | 10/49 | €203,952 | €155,736 | -€48,216 | -23.6% |
| Equity | 10/15 | €18,600 | €18,600 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €185,352 | €137,136 | -€48,216 | -26.0% |
| Amounts payable within one year | 42/48 | €183,852 | €135,636 | -€48,216 | -26.2% |
| Trade debts | 44 | €3,882 | €2,499 | -€1,383 | -35.6% |
| Suppliers | 440/4 | €3,882 | €2,499 | -€1,383 | -35.6% |
| Taxes, remuneration and social security | 45 | €27,405 | €23,014 | -€4,391 | -16.0% |
| Taxes | 450/3 | €27,405 | €23,014 | -€4,391 | -16.0% |
| Other amounts payable | 47/48 | €152,565 | €110,123 | -€42,442 | -27.8% |
| Accrued charges and deferred income | 492/3 | €1,500 | €1,500 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €370 | €2,707 | +€2,337 | +631.9% |
| Other operating charges | 640/8 | €1,216 | €3,097 | +€1,881 | +154.7% |
| Gross operating margin | 9900 | €197,738 | €137,380 | -€60,358 | -30.5% |
| Operating profit (loss) | 9901 | €196,152 | €131,576 | -€64,577 | -32.9% |
| Financial charges | 65/66B | €59 | €70 | +€11 | +19.3% |
| Recurring financial charges | 65 | €59 | €70 | +€11 | +19.3% |
| Profit (loss) for the period before taxes | 9903 | €196,094 | €131,506 | -€64,588 | -32.9% |
| Income taxes | 67/77 | €45,389 | €29,245 | -€16,144 | -35.6% |
| Profit (loss) for the period | 9904 | €150,705 | €102,260 | -€48,444 | -32.1% |
| Profit (loss) for the period to be appropriated | 9905 | €150,705 | €102,260 | -€48,444 | -32.1% |
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 3 October 2026 via checked.be.