1979: 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.
1979
Largest movements
- Receivables within one year +€13,092
up €13,092 (+135.2%), from €9,686 to €22,778
of which Trade receivables: +€6,763
- Tangible fixed assets -€381
down €381 (-3.4%), from €11,222 to €10,841
- Trade debts +€14,117
up €14,117 (+601.5%), from €2,347 to €16,464
- Other debts +€4,691
up €4,691 (+67.3%), from €6,972 to €11,663
- Profit (loss) carried forward -€3,503
down €3,503 (-66.2%), from €5,290 to €1,787
- Tax, wage and social debts -€2,460
no longer reported in 2025 (was €2,460)
- Gross operating margin -€13,900
down €13,900 (-95.1%), from €14,609 to €710
- Taxes -€2,467
down €2,467, from €2,460 to -€7
- Depreciation -€2,001
down €2,001 (-50.4%), from €3,971 to €1,970
- Other operating charges -€541
down €541 (-27.7%), from €1,951 to €1,410
- Financial charges -€196
down €196 (-17.9%), from €1,094 to €898
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 | €22,069 | €34,914 | +€12,845 | +58.2% |
| Fixed assets | 21/28 | €11,222 | €10,841 | -€381 | -3.4% |
| Tangible fixed assets | 22/27 | €11,222 | €10,841 | -€381 | -3.4% |
| Plant, machinery and equipment | 23 | €11,222 | €10,841 | -€381 | -3.4% |
| Current assets | 29/58 | €10,847 | €24,073 | +€13,227 | +121.9% |
| Amounts receivable within one year | 40/41 | €9,686 | €22,778 | +€13,092 | +135.2% |
| Trade receivables | 40 | €4 | €6,768 | +€6,763 | +161419.3% |
| Other amounts receivable | 41 | €9,682 | €16,010 | +€6,328 | +65.4% |
| Cash at bank and in hand | 54/58 | €1,160 | €1,295 | +€135 | +11.6% |
| Total equity and liabilities | 10/49 | €22,069 | €34,914 | +€12,845 | +58.2% |
| Equity | 10/15 | €10,290 | €6,787 | -€3,503 | -34.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Capital | 10 | €5,000 | €5,000 | = | 0.0% |
| Issued capital | 100 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,290 | €1,787 | -€3,503 | -66.2% |
| Amounts payable | 17/49 | €11,779 | €28,127 | +€16,348 | +138.8% |
| Amounts payable within one year | 42/48 | €11,779 | €28,127 | +€16,348 | +138.8% |
| Trade debts | 44 | €2,347 | €16,464 | +€14,117 | +601.5% |
| Suppliers | 440/4 | €2,347 | €16,464 | +€14,117 | +601.5% |
| Taxes, remuneration and social security | 45 | €2,460 | - | -€2,460 | |
| Taxes | 450/3 | €2,460 | - | -€2,460 | |
| Other amounts payable | 47/48 | €6,972 | €11,663 | +€4,691 | +67.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,971 | €1,970 | -€2,001 | -50.4% |
| Other operating charges | 640/8 | €1,951 | €1,410 | -€541 | -27.7% |
| Gross operating margin | 9900 | €14,609 | €710 | -€13,900 | -95.1% |
| Operating profit (loss) | 9901 | €8,687 | -€2,671 | -€11,358 | |
| Financial income | 75/76B | €158 | €58 | -€99 | -63.0% |
| Recurring financial income | 75 | €158 | €58 | -€99 | -63.0% |
| Financial charges | 65/66B | €1,094 | €898 | -€196 | -17.9% |
| Recurring financial charges | 65 | €1,094 | €898 | -€196 | -17.9% |
| Profit (loss) for the period before taxes | 9903 | €7,750 | -€3,510 | -€11,261 | |
| Income taxes | 67/77 | €2,460 | -€7 | -€2,467 | |
| Profit (loss) for the period | 9904 | €5,290 | -€3,503 | -€8,793 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,290 | -€3,503 | -€8,793 |
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 29 September 2026 via checked.be.