24@7: what changed
Two fiscal 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.
24@7
Largest movements
- Cash +€57,536
up €57,536 (+24.9%), from €231,356 to €288,892
mainly Net result for the year (+€58,164) and Depreciation (+€21,297)
- Tangible fixed assets -€17,097
down €17,097 (-20.6%), from €82,892 to €65,795
of which Furniture and vehicles: -€15,148
- Reserves +€58,000
up €58,000 (+27.7%), from €209,129 to €267,129
- Debts after one year -€12,797
down €12,797 (-53.7%), from €23,824 to €11,028
- Tax, wage and social debts -€5,243
down €5,243 (-74.7%), from €7,023 to €1,780
of which Taxes: -€5,002
- Gross operating margin +€19,007
up €19,007 (+22.4%), from €84,687 to €103,695
- Financial income -€3,450
down €3,450 (-41.1%), from €8,401 to €4,951
- Staff costs -€2,490
down €2,490 (-47.0%), from €5,297 to €2,807
- Financial charges -€1,984
down €1,984 (-51.5%), from €3,848 to €1,864
- Taxes +€1,784
up €1,784 (+8.0%), from €22,200 to €23,984
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.
Cash bridge derived
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 | €385,459 | €425,737 | +€40,278 | +10.4% |
| Fixed assets | 21/28 | €83,426 | €66,330 | -€17,097 | -20.5% |
| Tangible fixed assets | 22/27 | €82,892 | €65,795 | -€17,097 | -20.6% |
| Land and buildings | 22 | €1,830 | €1,343 | -€488 | -26.6% |
| Plant, machinery and equipment | 23 | €9,606 | €8,144 | -€1,461 | -15.2% |
| Furniture and vehicles | 24 | €71,456 | €56,308 | -€15,148 | -21.2% |
| Financial fixed assets | 28 | €535 | €535 | = | 0.0% |
| Current assets | 29/58 | €302,033 | €359,408 | +€57,375 | +19.0% |
| Amounts receivable within one year | 40/41 | €69,314 | €65,834 | -€3,480 | -5.0% |
| Trade receivables | 40 | €20,570 | €9,894 | -€10,676 | -51.9% |
| Other amounts receivable | 41 | €48,744 | €55,940 | +€7,196 | +14.8% |
| Current investments | 50/53 | - | €2,900 | +€2,900 | |
| Cash at bank and in hand | 54/58 | €231,356 | €288,892 | +€57,536 | +24.9% |
| Deferred charges and accrued income | 490/1 | €1,363 | €1,781 | +€418 | +30.7% |
| Total equity and liabilities | 10/49 | €385,459 | €425,737 | +€40,278 | +10.4% |
| Equity | 10/15 | €339,936 | €398,100 | +€58,164 | +17.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €209,129 | €267,129 | +€58,000 | +27.7% |
| Distributable reserves | 133 | €209,129 | €267,129 | +€58,000 | +27.7% |
| Profit (loss) carried forward | 14 | €124,607 | €124,771 | +€164 | +0.1% |
| Amounts payable | 17/49 | €45,523 | €27,637 | -€17,886 | -39.3% |
| Amounts payable after more than one year | 17 | €23,824 | €11,028 | -€12,797 | -53.7% |
| Financial debts | 170/4 | €23,824 | €11,028 | -€12,797 | -53.7% |
| Amounts payable within one year | 42/48 | €21,698 | €16,609 | -€5,089 | -23.5% |
| Current portion of amounts payable after more than one year | 42 | €12,337 | €12,797 | +€460 | +3.7% |
| Trade debts | 44 | €2,338 | €2,033 | -€305 | -13.1% |
| Suppliers | 440/4 | €2,338 | €2,033 | -€305 | -13.1% |
| Taxes, remuneration and social security | 45 | €7,023 | €1,780 | -€5,243 | -74.7% |
| Taxes | 450/3 | €6,781 | €1,780 | -€5,002 | -73.8% |
| Remuneration and social security | 454/9 | €242 | - | -€242 | |
| Remuneration, social security and pensions | 62 | €5,297 | €2,807 | -€2,490 | -47.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,148 | €21,297 | +€149 | +0.7% |
| Other operating charges | 640/8 | €440 | €529 | +€89 | +20.1% |
| Gross operating margin | 9900 | €84,687 | €103,695 | +€19,007 | +22.4% |
| Operating profit (loss) | 9901 | €57,802 | €79,061 | +€21,259 | +36.8% |
| Financial income | 75/76B | €8,401 | €4,951 | -€3,450 | -41.1% |
| Recurring financial income | 75 | €8,401 | €4,951 | -€3,450 | -41.1% |
| Financial charges | 65/66B | €3,848 | €1,864 | -€1,984 | -51.5% |
| Recurring financial charges | 65 | €3,848 | €1,864 | -€1,984 | -51.5% |
| Profit (loss) for the period before taxes | 9903 | €62,355 | €82,148 | +€19,793 | +31.7% |
| Income taxes | 67/77 | €22,200 | €23,984 | +€1,784 | +8.0% |
| Profit (loss) for the period | 9904 | €40,155 | €58,164 | +€18,010 | +44.9% |
| Profit (loss) for the period to be appropriated | 9905 | €40,155 | €58,164 | +€18,010 | +44.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.