4 ALL: what changed
Two fiscal 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.
4 ALL
Largest movements
- Cash +€107,300
up €107,300 (+203.7%), from €52,673 to €159,974
- Tangible fixed assets -€8,953
down €8,953 (-73.8%), from €12,130 to €3,177
- Receivables within one year -€3,352
down €3,352 (-14.7%), from €22,828 to €19,476
of which Other amounts receivable: -€2,352
- Accrued charges and deferred income +€39,000
up €39,000 (+312.0%), from €12,500 to €51,500
- Trade debts +€28,926
up €28,926 (+57.7%), from €50,090 to €79,015
- Profit (loss) carried forward +€20,766
up €20,766 (+93.2%), from €22,292 to €43,059
- Reserves +€5,000
up €5,000 (+268.9%), from €1,859 to €6,859
of which Distributable reserves: +€5,000
- Taxes +€13,134
up €13,134, from -€779 to €12,355
- Gross operating margin -€1,412
down €1,412 (-6.0%), from €23,674 to €22,262
- Depreciation +€1,134
up €1,134 (+50.8%), from €2,231 to €3,365
- Financial charges +€320
up €320 (+371.9%), from €86 to €406
From the 2022 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.
Cash bridge derived
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2022 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €101,631 | €195,812 | +€94,181 | +92.7% |
| Fixed assets | 21/28 | €12,130 | €3,177 | -€8,953 | -73.8% |
| Tangible fixed assets | 22/27 | €12,130 | €3,177 | -€8,953 | -73.8% |
| Furniture and vehicles | 24 | €12,130 | €3,177 | -€8,953 | -73.8% |
| Current assets | 29/58 | €89,501 | €192,635 | +€103,134 | +115.2% |
| Amounts receivable within one year | 40/41 | €22,828 | €19,476 | -€3,352 | -14.7% |
| Trade receivables | 40 | €19,303 | €18,303 | -€1,000 | -5.2% |
| Other amounts receivable | 41 | €3,525 | €1,172 | -€2,352 | -66.7% |
| Cash at bank and in hand | 54/58 | €52,673 | €159,974 | +€107,300 | +203.7% |
| Deferred charges and accrued income | 490/1 | €14,000 | €13,186 | -€814 | -5.8% |
| Total equity and liabilities | 10/49 | €101,631 | €195,812 | +€94,181 | +92.7% |
| Equity | 10/15 | €38,851 | €64,618 | +€25,766 | +66.3% |
| Contributions | 10/11 | €14,700 | €14,700 | = | 0.0% |
| Capital | 10 | €14,700 | €14,700 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Uncalled capital | 101 | €3,892 | €3,892 | = | 0.0% |
| Reserves | 13 | €1,859 | €6,859 | +€5,000 | +268.9% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Legal reserve | 130 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | - | €5,000 | +€5,000 | |
| Profit (loss) carried forward | 14 | €22,292 | €43,059 | +€20,766 | +93.2% |
| Amounts payable | 17/49 | €62,779 | €131,194 | +€68,414 | +109.0% |
| Amounts payable within one year | 42/48 | €50,279 | €79,694 | +€29,414 | +58.5% |
| Trade debts | 44 | €50,090 | €79,015 | +€28,926 | +57.7% |
| Suppliers | 440/4 | €50,090 | €79,015 | +€28,926 | +57.7% |
| Taxes, remuneration and social security | 45 | €190 | €678 | +€489 | +257.5% |
| Taxes | 450/3 | €190 | €678 | +€489 | +257.5% |
| Accrued charges and deferred income | 492/3 | €12,500 | €51,500 | +€39,000 | +312.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,231 | €3,365 | +€1,134 | +50.8% |
| Other operating charges | 640/8 | €445 | €549 | +€104 | +23.3% |
| Gross operating margin | 9900 | €23,674 | €22,262 | -€1,412 | -6.0% |
| Operating profit (loss) | 9901 | €20,998 | €18,348 | -€2,649 | -12.6% |
| Financial income | 75/76B | €64 | €0 | -€64 | -99.4% |
| Recurring financial income | 75 | €64 | €0 | -€64 | -99.4% |
| Financial charges | 65/66B | €86 | €406 | +€320 | +371.9% |
| Recurring financial charges | 65 | €86 | €406 | +€320 | +371.9% |
| Profit (loss) for the period before taxes | 9903 | €20,976 | €17,943 | -€3,033 | -14.5% |
| Income taxes | 67/77 | -€779 | €12,355 | +€13,134 | |
| Profit (loss) for the period | 9904 | €21,755 | €5,588 | -€16,167 | -74.3% |
| Profit (loss) for the period to be appropriated | 9905 | €21,755 | €5,588 | -€16,167 | -74.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2022 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.