25/75: 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.
25/75
Largest movements
- Cash -€21
down €21 (-99.1%), from €21 to €0
mainly Net result for the year (-€537)
- Profit (loss) carried forward -€537
down €537 (-13.6%), from -€3,937 to -€4,474
- Other debts +€516
up €516 (+22.9%), from €2,248 to €2,764
- Other operating charges -€306
down €306 (-79.1%), from €387 to €81
- Gross operating margin -€57
down €57 (-14.5%), from -€394 to -€451
- Financial charges -€46
down €46 (-90.2%), from €51 to €5
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 | €211 | €190 | -€21 | -9.9% |
| Current assets | 29/58 | €211 | €190 | -€21 | -9.9% |
| Amounts receivable within one year | 40/41 | €190 | €190 | = | 0.0% |
| Other amounts receivable | 41 | €190 | €190 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €21 | €0 | -€21 | -99.1% |
| Total equity and liabilities | 10/49 | €211 | €190 | -€21 | -9.9% |
| Equity | 10/15 | -€2,437 | -€2,974 | -€537 | -22.0% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,937 | -€4,474 | -€537 | -13.6% |
| Amounts payable | 17/49 | €2,648 | €3,164 | +€516 | +19.5% |
| Amounts payable within one year | 42/48 | €2,248 | €2,764 | +€516 | +22.9% |
| Other amounts payable | 47/48 | €2,248 | €2,764 | +€516 | +22.9% |
| Accrued charges and deferred income | 492/3 | €400 | €400 | = | 0.0% |
| Other operating charges | 640/8 | €387 | €81 | -€306 | -79.1% |
| Gross operating margin | 9900 | -€394 | -€451 | -€57 | -14.5% |
| Operating profit (loss) | 9901 | -€781 | -€532 | +€249 | +31.9% |
| Financial charges | 65/66B | €51 | €5 | -€46 | -90.2% |
| Recurring financial charges | 65 | €51 | €5 | -€46 | -90.2% |
| Profit (loss) for the period before taxes | 9903 | -€832 | -€537 | +€295 | +35.5% |
| Profit (loss) for the period | 9904 | -€832 | -€537 | +€295 | +35.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€832 | -€537 | +€295 | +35.5% |
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 25 October 2026 via checked.be.