27and27: 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.
27and27
Largest movements
- Cash +€10,594
up €10,594 (+38,637%), from €27 to €10,622
mainly Net result for the year (+€16,594) and Trade debts (+€739)
- Receivables within one year +€6,579
new in 2025: €6,579
- Profit (loss) carried forward +€16,594
up €16,594 (+89.1%), from -€18,632 to -€2,038
- Trade debts +€739
new in 2025: €739
- Taxes +€1,500
new in 2025: €1,500
- Gross operating margin -€700
down €700 (-3.7%), from €19,084 to €18,384
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 | €27 | €17,201 | +€17,174 | +62,632% |
| Current assets | 29/58 | €27 | €17,201 | +€17,174 | +62,632% |
| Amounts receivable within one year | 40/41 | - | €6,579 | +€6,579 | |
| Other amounts receivable | 41 | - | €6,579 | +€6,579 | |
| Cash at bank and in hand | 54/58 | €27 | €10,622 | +€10,594 | +38,637% |
| Total equity and liabilities | 10/49 | €27 | €17,201 | +€17,174 | +62,632% |
| Equity | 10/15 | -€132 | €16,462 | +€16,594 | |
| Contributions | 10/11 | €18,500 | €18,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,632 | -€2,038 | +€16,594 | +89.1% |
| Amounts payable | 17/49 | €159 | €739 | +€580 | +365% |
| Amounts payable within one year | 42/48 | €159 | €739 | +€580 | +365% |
| Trade debts | 44 | - | €739 | +€739 | |
| Suppliers | 440/4 | - | €739 | +€739 | |
| Other amounts payable | 47/48 | €159 | - | -€159 | |
| Other operating charges | 640/8 | €387 | €230 | -€157 | -40.6% |
| Gross operating margin | 9900 | €19,084 | €18,384 | -€700 | -3.7% |
| Operating profit (loss) | 9901 | €18,697 | €18,154 | -€543 | -2.9% |
| Financial charges | 65/66B | €60 | €60 | = | 0.0% |
| Recurring financial charges | 65 | €60 | €60 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €18,637 | €18,094 | -€543 | -2.9% |
| Income taxes | 67/77 | - | €1,500 | +€1,500 | |
| Profit (loss) for the period | 9904 | €18,637 | €16,594 | -€2,043 | -11.0% |
| Profit (loss) for the period to be appropriated | 9905 | €18,637 | €16,594 | -€2,043 | -11.0% |
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.