1ER OCTOBRE: 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.
1ER OCTOBRE
Largest movements
- Receivables within one year +€3,986
up €3,986 (+73.8%), from €5,400 to €9,386
- Cash +€3,529
up €3,529 (+9.0%), from €39,189 to €42,718
mainly Other debts (+€8,823) and Depreciation (+€3,332)
- Tangible fixed assets -€3,332
down €3,332 (-3.4%), from €98,649 to €95,317
of which Other tangible fixed assets: -€3,332
- Other debts +€8,823
up €8,823 (+7.1%), from €124,749 to €133,572
- Profit (loss) carried forward -€6,283
down €6,283 (-24.3%), from -€25,848 to -€32,131
- Tax, wage and social debts +€2,850
up €2,850 (+120%), from €2,367 to €5,218
- Gross operating margin -€2,307
down €2,307 (-22.3%), from €10,339 to €8,032
- Financial charges +€1,611
up €1,611 (+20.2%), from €7,965 to €9,577
- Other operating charges -€1,012
down €1,012 (-39.4%), from €2,571 to €1,559
- Financial income +€145
up €145 (+2,054%), from €7 to €152
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 | €143,486 | €147,794 | +€4,308 | +3.0% |
| Fixed assets | 21/28 | €98,898 | €95,566 | -€3,332 | -3.4% |
| Tangible fixed assets | 22/27 | €98,649 | €95,317 | -€3,332 | -3.4% |
| Land and buildings | 22 | €65,923 | €65,923 | = | 0.0% |
| Other tangible fixed assets | 26 | €32,725 | €29,393 | -€3,332 | -10.2% |
| Financial fixed assets | 28 | €249 | €249 | = | 0.0% |
| Current assets | 29/58 | €44,589 | €52,229 | +€7,640 | +17.1% |
| Amounts receivable within one year | 40/41 | €5,400 | €9,386 | +€3,986 | +73.8% |
| Trade receivables | 40 | €5,400 | €9,386 | +€3,986 | +73.8% |
| Cash at bank and in hand | 54/58 | €39,189 | €42,718 | +€3,529 | +9.0% |
| Deferred charges and accrued income | 490/1 | - | €125 | +€125 | |
| Total equity and liabilities | 10/49 | €143,486 | €147,794 | +€4,308 | +3.0% |
| Equity | 10/15 | €1,352 | -€4,931 | -€6,283 | |
| Contributions | 10/11 | €27,200 | €27,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€25,848 | -€32,131 | -€6,283 | -24.3% |
| Amounts payable | 17/49 | €142,134 | €152,725 | +€10,591 | +7.5% |
| Amounts payable within one year | 42/48 | €142,134 | €152,565 | +€10,431 | +7.3% |
| Trade debts | 44 | €15,018 | €13,775 | -€1,243 | -8.3% |
| Suppliers | 440/4 | €15,018 | €13,775 | -€1,243 | -8.3% |
| Taxes, remuneration and social security | 45 | €2,367 | €5,218 | +€2,850 | +120% |
| Taxes | 450/3 | €2,367 | €5,218 | +€2,850 | +120% |
| Other amounts payable | 47/48 | €124,749 | €133,572 | +€8,823 | +7.1% |
| Accrued charges and deferred income | 492/3 | - | €161 | +€161 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,332 | €3,332 | = | 0.0% |
| Other operating charges | 640/8 | €2,571 | €1,559 | -€1,012 | -39.4% |
| Gross operating margin | 9900 | €10,339 | €8,032 | -€2,307 | -22.3% |
| Operating profit (loss) | 9901 | €4,436 | €3,141 | -€1,294 | -29.2% |
| Financial income | 75/76B | €7 | €152 | +€145 | +2,054% |
| Recurring financial income | 75 | €7 | €152 | +€145 | +2,054% |
| Financial charges | 65/66B | €7,965 | €9,577 | +€1,611 | +20.2% |
| Recurring financial charges | 65 | €7,965 | €9,577 | +€1,611 | +20.2% |
| Profit (loss) for the period before taxes | 9903 | -€3,522 | -€6,283 | -€2,761 | -78.4% |
| Profit (loss) for the period | 9904 | -€3,522 | -€6,283 | -€2,761 | -78.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,522 | -€6,283 | -€2,761 | -78.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.