1C2D: what changed
Two financial 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.
1C2D
Largest movements
- Cash -€28,430
down €28,430 (-73.7%), from €38,585 to €10,155
mainly Trade debts (-€21,412) and Tax, wage and social debts (-€6,523)
- Tangible fixed assets -€826
down €826 (-25.7%), from €3,217 to €2,392
- Trade debts -€21,412
down €21,412 (-98.8%), from €21,666 to €254
- Tax, wage and social debts -€6,523
down €6,523 (-97.8%), from €6,666 to €144
- Profit (loss) carried forward -€1,591
down €1,591 (-10.2%), from -€15,667 to -€17,258
- Gross operating margin -€2,261
down €2,261, from €2,086 to -€175
- Taxes -€983
down €983 (-100%), from €983 to €0
- Financial charges +€29
up €29 (+18.0%), from €161 to €190
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.
Derived cash bridge
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 | €42,795 | €13,270 | -€29,525 | -69.0% |
| Fixed assets | 21/28 | €3,217 | €2,392 | -€826 | -25.7% |
| Tangible fixed assets | 22/27 | €3,217 | €2,392 | -€826 | -25.7% |
| Plant, machinery and equipment | 23 | €3,217 | €2,392 | -€826 | -25.7% |
| Current assets | 29/58 | €39,578 | €10,878 | -€28,700 | -72.5% |
| Amounts receivable within one year | 40/41 | €464 | €178 | -€286 | -61.6% |
| Trade receivables | 40 | €456 | €170 | -€286 | -62.7% |
| Other amounts receivable | 41 | €8 | €8 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €38,585 | €10,155 | -€28,430 | -73.7% |
| Deferred charges and accrued income | 490/1 | €529 | €545 | +€16 | +3.0% |
| Total equity and liabilities | 10/49 | €42,795 | €13,270 | -€29,525 | -69.0% |
| Equity | 10/15 | €9,333 | €7,742 | -€1,591 | -17.0% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,667 | -€17,258 | -€1,591 | -10.2% |
| Amounts payable | 17/49 | €33,463 | €5,528 | -€27,934 | -83.5% |
| Amounts payable within one year | 42/48 | €33,463 | €5,528 | -€27,934 | -83.5% |
| Trade debts | 44 | €21,666 | €254 | -€21,412 | -98.8% |
| Suppliers | 440/4 | €21,666 | €254 | -€21,412 | -98.8% |
| Taxes, remuneration and social security | 45 | €6,666 | €144 | -€6,523 | -97.8% |
| Taxes | 450/3 | €6,666 | €144 | -€6,523 | -97.8% |
| Other amounts payable | 47/48 | €5,130 | €5,130 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €826 | €826 | = | 0.0% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €2,086 | -€175 | -€2,261 | |
| Operating profit (loss) | 9901 | €873 | -€1,401 | -€2,273 | |
| Financial income | 75/76B | €4 | €0 | -€4 | -100% |
| Recurring financial income | 75 | €4 | €0 | -€4 | -100% |
| Financial charges | 65/66B | €161 | €190 | +€29 | +18.0% |
| Recurring financial charges | 65 | €161 | €190 | +€29 | +18.0% |
| Profit (loss) for the period before taxes | 9903 | €715 | -€1,591 | -€2,306 | |
| Income taxes | 67/77 | €983 | €0 | -€983 | -100% |
| Profit (loss) for the period | 9904 | -€268 | -€1,591 | -€1,323 | -493% |
| Profit (loss) for the period to be appropriated | 9905 | -€268 | -€1,591 | -€1,323 | -493% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.