2308: 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.
2308
Largest movements
- Receivables within one year +€18,756
up €18,756, from €0 to €18,756
- Cash +€15,810
up €15,810 (+15.4%), from €102,701 to €118,511
mainly Net result for the year (+€30,259) and Tax, wage and social debts (+€10,204)
- Tangible fixed assets -€8,860
down €8,860 (-14.8%), from €59,681 to €50,820
of which Other tangible fixed assets: -€5,298
- Profit (loss) carried forward +€30,259
up €30,259 (+32.3%), from €93,748 to €124,008
- Tax, wage and social debts +€10,204
up €10,204 (+91.6%), from €11,144 to €21,348
- Other debts -€8,194
down €8,194 (-32.7%), from €25,076 to €16,882
- Debts after one year -€6,571
down €6,571 (-38.6%), from €17,015 to €10,443
- Gross operating margin +€39,449
up €39,449 (+283%), from €13,939 to €53,388
- Taxes +€7,223
up €7,223 (+165%), from €4,371 to €11,593
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €163,589 | €188,938 | +€25,349 | +15.5% |
| Fixed assets | 21/28 | €59,681 | €50,820 | -€8,860 | -14.8% |
| Tangible fixed assets | 22/27 | €59,681 | €50,820 | -€8,860 | -14.8% |
| Land and buildings | 22 | €13,093 | €11,031 | -€2,062 | -15.7% |
| Furniture and vehicles | 24 | €4,207 | €2,706 | -€1,501 | -35.7% |
| Other tangible fixed assets | 26 | €42,381 | €37,083 | -€5,298 | -12.5% |
| Current assets | 29/58 | €103,908 | €138,117 | +€34,209 | +32.9% |
| Amounts receivable within one year | 40/41 | €0 | €18,756 | +€18,756 | |
| Trade receivables | 40 | €0 | €18,756 | +€18,756 | |
| Cash at bank and in hand | 54/58 | €102,701 | €118,511 | +€15,810 | +15.4% |
| Deferred charges and accrued income | 490/1 | €1,207 | €850 | -€357 | -29.6% |
| Total equity and liabilities | 10/49 | €163,589 | €188,938 | +€25,349 | +15.5% |
| Equity | 10/15 | €99,948 | €130,208 | +€30,259 | +30.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €93,748 | €124,008 | +€30,259 | +32.3% |
| Amounts payable | 17/49 | €63,640 | €58,730 | -€4,910 | -7.7% |
| Amounts payable after more than one year | 17 | €17,015 | €10,443 | -€6,571 | -38.6% |
| Financial debts | 170/4 | €17,015 | €10,443 | -€6,571 | -38.6% |
| Amounts payable within one year | 42/48 | €46,625 | €48,287 | +€1,661 | +3.6% |
| Current portion of amounts payable after more than one year | 42 | €6,275 | €6,571 | +€296 | +4.7% |
| Trade debts | 44 | €4,131 | €3,485 | -€645 | -15.6% |
| Suppliers | 440/4 | €4,131 | €3,485 | -€645 | -15.6% |
| Taxes, remuneration and social security | 45 | €11,144 | €21,348 | +€10,204 | +91.6% |
| Taxes | 450/3 | €11,144 | €21,348 | +€10,204 | +91.6% |
| Other amounts payable | 47/48 | €25,076 | €16,882 | -€8,194 | -32.7% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,860 | €8,860 | = | 0.0% |
| Other operating charges | 640/8 | €1,506 | €1,546 | +€40 | +2.6% |
| Gross operating margin | 9900 | €13,939 | €53,388 | +€39,449 | +283% |
| Operating profit (loss) | 9901 | €3,572 | €42,982 | +€39,410 | +1,103% |
| Financial income | 75/76B | €0 | €0 | +€0 | |
| Recurring financial income | 75 | €0 | €0 | +€0 | |
| Financial charges | 65/66B | €1,308 | €1,129 | -€179 | -13.7% |
| Recurring financial charges | 65 | €1,308 | €1,129 | -€179 | -13.7% |
| Profit (loss) for the period before taxes | 9903 | €2,264 | €41,852 | +€39,588 | +1,749% |
| Income taxes | 67/77 | €4,371 | €11,593 | +€7,223 | +165% |
| Profit (loss) for the period | 9904 | -€2,107 | €30,259 | +€32,366 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,107 | €30,259 | +€32,366 |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.