247M: 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.
247M
Largest movements
- Receivables within one year -€1,470
down €1,470 (-16.7%), from €8,779 to €7,309
of which Trade receivables: -€825
- Deferred charges and accrued income +€1,310
new in 2025: €1,310
- Tangible fixed assets -€765
down €765 (-69.3%), from €1,105 to €340
- Reserves +€6,119
up €6,119 (+329%), from €1,860 to €7,979
- Debts after one year -€3,570
down €3,570 (-15.7%), from €22,717 to €19,147
- Tax, wage and social debts -€1,924
down €1,924 (-49.3%), from €3,904 to €1,981
of which Remuneration and social security: -€2,329
- Profit (loss) carried forward -€833
down €833 (-3.6%), from €23,305 to €22,472
- Gross operating margin +€17,813
up €17,813, from -€7,935 to €9,878
- Depreciation -€845
down €845 (-52.5%), from €1,610 to €765
- Taxes +€613
up €613 (+468%), from €131 to €744
- Financial income +€544
new in 2025: €544
- Other operating charges +€444
up €444 (+269%), from €165 to €609
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 | €73,013 | €72,679 | -€334 | -0.5% |
| Fixed assets | 21/28 | €1,105 | €340 | -€765 | -69.3% |
| Tangible fixed assets | 22/27 | €1,105 | €340 | -€765 | -69.3% |
| Furniture and vehicles | 24 | €1,105 | €340 | -€765 | -69.3% |
| Current assets | 29/58 | €71,908 | €72,340 | +€431 | +0.6% |
| Amounts receivable after more than one year | 29 | €60,502 | €60,993 | +€491 | +0.8% |
| Other amounts receivable | 291 | €60,502 | €60,993 | +€491 | +0.8% |
| Amounts receivable within one year | 40/41 | €8,779 | €7,309 | -€1,470 | -16.7% |
| Trade receivables | 40 | €6,719 | €5,894 | -€825 | -12.3% |
| Other amounts receivable | 41 | €2,060 | €1,416 | -€645 | -31.3% |
| Cash at bank and in hand | 54/58 | €2,628 | €2,727 | +€99 | +3.8% |
| Deferred charges and accrued income | 490/1 | - | €1,310 | +€1,310 | |
| Total equity and liabilities | 10/49 | €73,013 | €72,679 | -€334 | -0.5% |
| Equity | 10/15 | €43,765 | €49,051 | +€5,286 | +12.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €7,979 | +€6,119 | +329% |
| Distributable reserves | 133 | €1,860 | €7,979 | +€6,119 | +329% |
| Profit (loss) carried forward | 14 | €23,305 | €22,472 | -€833 | -3.6% |
| Amounts payable | 17/49 | €29,248 | €23,628 | -€5,620 | -19.2% |
| Amounts payable after more than one year | 17 | €22,717 | €19,147 | -€3,570 | -15.7% |
| Other amounts payable | 178/9 | €22,717 | €19,147 | -€3,570 | -15.7% |
| Amounts payable within one year | 42/48 | €6,531 | €4,481 | -€2,050 | -31.4% |
| Trade debts | 44 | €2,067 | €1,917 | -€149 | -7.2% |
| Suppliers | 440/4 | €2,067 | €1,917 | -€149 | -7.2% |
| Taxes, remuneration and social security | 45 | €3,904 | €1,981 | -€1,924 | -49.3% |
| Taxes | 450/3 | €1,575 | €1,981 | +€405 | +25.7% |
| Remuneration and social security | 454/9 | €2,329 | €0 | -€2,329 | -100% |
| Other amounts payable | 47/48 | €560 | €583 | +€23 | +4.1% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,610 | €765 | -€845 | -52.5% |
| Other operating charges | 640/8 | €165 | €609 | +€444 | +269% |
| Gross operating margin | 9900 | -€7,935 | €9,878 | +€17,813 | |
| Operating profit (loss) | 9901 | -€9,710 | €8,504 | +€18,214 | |
| Financial income | 75/76B | - | €544 | +€544 | |
| Recurring financial income | 75 | - | €544 | +€544 | |
| Financial charges | 65/66B | €2,377 | €2,185 | -€193 | -8.1% |
| Recurring financial charges | 65 | €2,377 | €2,185 | -€193 | -8.1% |
| Profit (loss) for the period before taxes | 9903 | -€12,088 | €6,863 | +€18,951 | |
| Income taxes | 67/77 | €131 | €744 | +€613 | +468% |
| Profit (loss) for the period | 9904 | -€12,219 | €6,119 | +€18,338 | |
| Profit (loss) for the period to be appropriated | 9905 | -€12,219 | €6,119 | +€18,338 |
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 15 October 2026 via checked.be.