2BUILD YOUR FUTURE: 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.
2BUILD YOUR FUTURE
Largest movements
- Cash -€304,378
down €304,378 (-89.7%), from €339,202 to €34,825
mainly Receivables within one year (-€216,970) and Tax, wage and social debts (-€57,164)
- Receivables within one year +€216,970
up €216,970 (+527%), from €41,139 to €258,110
of which Other amounts receivable: +€216,996
- Deferred charges and accrued income +€19,523
new in 2025: €19,523
- Tax, wage and social debts -€57,164
down €57,164 (-100%), from €57,164 to €0
- Trade debts -€7,083
down €7,083 (-10.7%), from €66,090 to €59,007
- Gross operating margin +€29,107
up €29,107 (+84.2%), from -€34,563 to -€5,456
- Financial income +€3,119
up €3,119 (+10,395,800%), from €0 to €3,119
- Other operating charges +€621
up €621 (+124%), from €500 to €1,121
- Financial charges -€466
down €466 (-72.3%), from €644 to €179
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 | €380,342 | €312,457 | -€67,885 | -17.8% |
| Current assets | 29/58 | €380,342 | €312,457 | -€67,885 | -17.8% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €41,139 | €258,110 | +€216,970 | +527% |
| Trade receivables | 40 | €25 | €0 | -€25 | -100% |
| Other amounts receivable | 41 | €41,114 | €258,110 | +€216,996 | +528% |
| Cash at bank and in hand | 54/58 | €339,202 | €34,825 | -€304,378 | -89.7% |
| Deferred charges and accrued income | 490/1 | - | €19,523 | +€19,523 | |
| Total equity and liabilities | 10/49 | €380,342 | €312,457 | -€67,885 | -17.8% |
| Equity | 10/15 | €257,087 | €253,450 | -€3,637 | -1.4% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €207,087 | €203,450 | -€3,637 | -1.8% |
| Distributable reserves | 133 | €207,087 | €203,450 | -€3,637 | -1.8% |
| Amounts payable | 17/49 | €123,254 | €59,007 | -€64,247 | -52.1% |
| Amounts payable within one year | 42/48 | €123,254 | €59,007 | -€64,247 | -52.1% |
| Trade debts | 44 | €66,090 | €59,007 | -€7,083 | -10.7% |
| Suppliers | 440/4 | €66,090 | €59,007 | -€7,083 | -10.7% |
| Taxes, remuneration and social security | 45 | €57,164 | €0 | -€57,164 | -100% |
| Taxes | 450/3 | €57,164 | €0 | -€57,164 | -100% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Other operating charges | 640/8 | €500 | €1,121 | +€621 | +124% |
| Gross operating margin | 9900 | -€34,563 | -€5,456 | +€29,107 | +84.2% |
| Operating profit (loss) | 9901 | -€35,063 | -€6,578 | +€28,486 | +81.2% |
| Financial income | 75/76B | €0 | €3,119 | +€3,119 | +10,395,800% |
| Recurring financial income | 75 | €0 | €3,119 | +€3,119 | +10,395,800% |
| Financial charges | 65/66B | €644 | €179 | -€466 | -72.3% |
| Recurring financial charges | 65 | €644 | €179 | -€466 | -72.3% |
| Profit (loss) for the period before taxes | 9903 | -€35,708 | -€3,637 | +€32,070 | +89.8% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€35,708 | -€3,637 | +€32,070 | +89.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€35,708 | -€3,637 | +€32,070 | +89.8% |
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 13 October 2026 via checked.be.