1EARTH: 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.
1EARTH
Largest movements
- Cash +€19,525
up €19,525 (+354.6%), from €5,506 to €25,031
mainly Net result for the year (+€28,592) and Short-term financial debts (+€7,531)
- Receivables within one year +€6,833
up €6,833 (+20.1%), from €34,062 to €40,895
- Reserves +€28,500
up €28,500 (+18.3%), from €155,533 to €184,033
of which Distributable reserves: +€28,500
- Other debts -€8,000
no longer reported in 2025 (was €8,000)
- Short-term financial debts +€7,531
new in 2025: €7,531
- Gross operating margin -€11,171
down €11,171 (-19.5%), from €57,321 to €46,149
- Taxes -€3,103
down €3,103 (-18.4%), from €16,825 to €13,722
- Financial charges -€730
down €730 (-32.4%), from €2,256 to €1,526
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 | €215,199 | €241,447 | +€26,247 | +12.2% |
| Fixed assets | 21/28 | €4,819 | €3,865 | -€955 | -19.8% |
| Tangible fixed assets | 22/27 | €4,819 | €3,865 | -€955 | -19.8% |
| Plant, machinery and equipment | 23 | €1,621 | €1,017 | -€605 | -37.3% |
| Furniture and vehicles | 24 | €703 | €353 | -€350 | -49.8% |
| Other tangible fixed assets | 26 | €2,495 | €2,495 | = | 0.0% |
| Current assets | 29/58 | €210,380 | €237,582 | +€27,202 | +12.9% |
| Amounts receivable after more than one year | 29 | €170,000 | €170,000 | = | 0.0% |
| Other amounts receivable | 291 | €170,000 | €170,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €34,062 | €40,895 | +€6,833 | +20.1% |
| Other amounts receivable | 41 | €34,062 | €40,895 | +€6,833 | +20.1% |
| Cash at bank and in hand | 54/58 | €5,506 | €25,031 | +€19,525 | +354.6% |
| Deferred charges and accrued income | 490/1 | €812 | €1,657 | +€845 | +104.0% |
| Total equity and liabilities | 10/49 | €215,199 | €241,447 | +€26,247 | +12.2% |
| Equity | 10/15 | €175,365 | €203,957 | +€28,592 | +16.3% |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Reserves | 13 | €155,533 | €184,033 | +€28,500 | +18.3% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €153,678 | €182,178 | +€28,500 | +18.5% |
| Profit (loss) carried forward | 14 | €12,832 | €12,924 | +€92 | +0.7% |
| Amounts payable | 17/49 | €39,834 | €37,490 | -€2,344 | -5.9% |
| Amounts payable within one year | 42/48 | €39,834 | €37,490 | -€2,344 | -5.9% |
| Financial debts | 43 | - | €7,531 | +€7,531 | |
| Credit institutions | 430/8 | - | €7,531 | +€7,531 | |
| Trade debts | 44 | €160 | €71 | -€89 | -55.7% |
| Suppliers | 440/4 | €160 | €71 | -€89 | -55.7% |
| Taxes, remuneration and social security | 45 | €31,674 | €29,888 | -€1,786 | -5.6% |
| Taxes | 450/3 | €31,674 | €27,388 | -€4,286 | -13.5% |
| Remuneration and social security | 454/9 | - | €2,500 | +€2,500 | |
| Other amounts payable | 47/48 | €8,000 | - | -€8,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €540 | €955 | +€415 | +76.9% |
| Other operating charges | 640/8 | €1,142 | €1,399 | +€257 | +22.5% |
| Gross operating margin | 9900 | €57,321 | €46,149 | -€11,171 | -19.5% |
| Operating profit (loss) | 9901 | €55,639 | €43,795 | -€11,844 | -21.3% |
| Financial income | 75/76B | - | €45 | +€45 | |
| Recurring financial income | 75 | - | €45 | +€45 | |
| Financial charges | 65/66B | €2,256 | €1,526 | -€730 | -32.4% |
| Recurring financial charges | 65 | €2,256 | €1,526 | -€730 | -32.4% |
| Profit (loss) for the period before taxes | 9903 | €53,383 | €42,314 | -€11,069 | -20.7% |
| Income taxes | 67/77 | €16,825 | €13,722 | -€3,103 | -18.4% |
| Profit (loss) for the period | 9904 | €36,558 | €28,592 | -€7,966 | -21.8% |
| Profit (loss) for the period to be appropriated | 9905 | €36,558 | €28,592 | -€7,966 | -21.8% |
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 10 October 2026 via checked.be.