2Balance: 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.
2Balance
Largest movements
- Current investments -€61,348
no longer reported in 2025 (was €61,348)
- Cash +€25,381
new in 2025: €25,381
mainly Current investments (+€61,348) and Net result for the year (+€18,659)
- Deferred charges and accrued income -€2,824
down €2,824 (-75.1%), from €3,758 to €934
- Other debts -€59,902
down €59,902 (-97.7%), from €61,308 to €1,406
- Profit (loss) carried forward +€18,659
up €18,659 (+157%), from €11,916 to €30,575
- Tax, wage and social debts +€2,768
up €2,768 (+63.5%), from €4,361 to €7,129
- Gross operating margin -€743
down €743 (-2.7%), from €27,120 to €26,378
- Other operating charges +€366
up €366 (+50.8%), from €719 to €1,085
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 | €80,361 | €41,728 | -€38,633 | -48.1% |
| Fixed assets | 21/28 | €330 | €975 | +€645 | +196% |
| Tangible fixed assets | 22/27 | €330 | €975 | +€645 | +196% |
| Furniture and vehicles | 24 | €330 | €975 | +€645 | +196% |
| Current assets | 29/58 | €80,031 | €40,753 | -€39,278 | -49.1% |
| Amounts receivable within one year | 40/41 | €14,925 | €14,438 | -€487 | -3.3% |
| Trade receivables | 40 | €14,925 | €14,265 | -€660 | -4.4% |
| Other amounts receivable | 41 | - | €173 | +€173 | |
| Current investments | 50/53 | €61,348 | - | -€61,348 | |
| Cash at bank and in hand | 54/58 | - | €25,381 | +€25,381 | |
| Deferred charges and accrued income | 490/1 | €3,758 | €934 | -€2,824 | -75.1% |
| Total equity and liabilities | 10/49 | €80,361 | €41,728 | -€38,633 | -48.1% |
| Equity | 10/15 | €12,916 | €31,575 | +€18,659 | +144% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,916 | €30,575 | +€18,659 | +157% |
| Amounts payable | 17/49 | €67,444 | €10,152 | -€57,292 | -84.9% |
| Amounts payable within one year | 42/48 | €66,444 | €8,834 | -€57,610 | -86.7% |
| Trade debts | 44 | €775 | €299 | -€476 | -61.4% |
| Suppliers | 440/4 | €775 | €299 | -€476 | -61.4% |
| Taxes, remuneration and social security | 45 | €4,361 | €7,129 | +€2,768 | +63.5% |
| Taxes | 450/3 | €4,361 | €7,129 | +€2,768 | +63.5% |
| Other amounts payable | 47/48 | €61,308 | €1,406 | -€59,902 | -97.7% |
| Accrued charges and deferred income | 492/3 | €1,000 | €1,318 | +€318 | +31.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €502 | €495 | -€7 | -1.4% |
| Other operating charges | 640/8 | €719 | €1,085 | +€366 | +50.8% |
| Gross operating margin | 9900 | €27,120 | €26,378 | -€743 | -2.7% |
| Operating profit (loss) | 9901 | €25,899 | €24,797 | -€1,101 | -4.3% |
| Financial income | 75/76B | €1 | €0 | -€1 | -100% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -100% |
| Financial charges | 65/66B | €102 | €302 | +€200 | +196% |
| Recurring financial charges | 65 | €102 | €302 | +€200 | +196% |
| Profit (loss) for the period before taxes | 9903 | €25,797 | €24,496 | -€1,302 | -5.0% |
| Income taxes | 67/77 | €6,047 | €5,836 | -€211 | -3.5% |
| Profit (loss) for the period | 9904 | €19,750 | €18,659 | -€1,091 | -5.5% |
| Profit (loss) for the period to be appropriated | 9905 | €19,750 | €18,659 | -€1,091 | -5.5% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.