2 D.H: 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.
2 D.H
Largest movements
- Cash +€8,532
up €8,532 (+28.6%), from €29,831 to €38,363
mainly Net result for the year (+€58,159) and Depreciation (+€8,351)
- Tangible fixed assets -€8,351
down €8,351 (-4.5%), from €187,462 to €179,111
No liability line moved by more than 1% of the balance sheet total.
No income-statement line moved by more than 1% of the activity.
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 | €237,292 | €237,474 | +€181 | +0.1% |
| Fixed assets | 21/28 | €187,462 | €179,111 | -€8,351 | -4.5% |
| Tangible fixed assets | 22/27 | €187,462 | €179,111 | -€8,351 | -4.5% |
| Land and buildings | 22 | €187,462 | €179,111 | -€8,351 | -4.5% |
| Current assets | 29/58 | €49,831 | €58,363 | +€8,532 | +17.1% |
| Amounts receivable within one year | 40/41 | €20,000 | €20,000 | = | 0.0% |
| Other amounts receivable | 41 | €20,000 | €20,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €29,831 | €38,363 | +€8,532 | +28.6% |
| Total equity and liabilities | 10/49 | €237,292 | €237,474 | +€181 | +0.1% |
| Equity | 10/15 | €217,502 | €217,700 | +€199 | +0.1% |
| Contributions | 10/11 | €6,333 | €6,333 | = | 0.0% |
| Reserves | 13 | €51,900 | €51,900 | = | 0.0% |
| Distributable reserves | 133 | €51,900 | €51,900 | = | 0.0% |
| Profit (loss) carried forward | 14 | €159,268 | €159,467 | +€199 | +0.1% |
| Amounts payable | 17/49 | €19,791 | €19,774 | -€17 | -0.1% |
| Amounts payable within one year | 42/48 | €19,406 | €19,386 | -€20 | -0.1% |
| Taxes, remuneration and social security | 45 | €19,322 | €19,386 | +€65 | +0.3% |
| Taxes | 450/3 | €19,322 | €19,386 | +€65 | +0.3% |
| Other amounts payable | 47/48 | €85 | - | -€85 | |
| Accrued charges and deferred income | 492/3 | €384 | €387 | +€3 | +0.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,351 | €8,351 | -€0 | 0.0% |
| Other operating charges | 640/8 | €2,496 | €2,598 | +€102 | +4.1% |
| Gross operating margin | 9900 | €88,225 | €88,586 | +€361 | +0.4% |
| Operating profit (loss) | 9901 | €77,378 | €77,637 | +€259 | +0.3% |
| Financial charges | 65/66B | €91 | €92 | +€1 | +0.7% |
| Recurring financial charges | 65 | €91 | €92 | +€1 | +0.7% |
| Profit (loss) for the period before taxes | 9903 | €77,286 | €77,545 | +€259 | +0.3% |
| Income taxes | 67/77 | €19,322 | €19,386 | +€65 | +0.3% |
| Profit (loss) for the period | 9904 | €57,965 | €58,159 | +€194 | +0.3% |
| Profit (loss) for the period to be appropriated | 9905 | €57,965 | €58,159 | +€194 | +0.3% |
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 18 October 2026 via checked.be.