44: 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.
44
Largest movements
- Receivables within one year -€7,367
down €7,367 (-23.7%), from €31,052 to €23,685
of which Trade receivables: -€9,928
- Cash +€6,652
up €6,652 (+639.7%), from €1,040 to €7,692
mainly Other debts (+€9,995) and Receivables within one year (+€7,367)
- Tax, wage and social debts -€15,977
down €15,977 (-68.6%), from €23,281 to €7,304
of which Taxes: -€9,479
- Other debts +€9,995
up €9,995 (+155.6%), from €6,422 to €16,416
- Trade debts +€4,353
up €4,353 (+162.1%), from €2,685 to €7,038
- Profit (loss) carried forward +€359
up €359 (+15.8%), from -€2,272 to -€1,913
- Staff costs +€1,872
up €1,872 (+4.0%), from €46,591 to €48,463
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.
Cash bridge derived
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 | €32,616 | €31,584 | -€1,032 | -3.2% |
| Fixed assets | 21/28 | €524 | €208 | -€317 | -60.4% |
| Tangible fixed assets | 22/27 | €524 | €208 | -€317 | -60.4% |
| Furniture and vehicles | 24 | €524 | €208 | -€317 | -60.4% |
| Current assets | 29/58 | €32,092 | €31,376 | -€715 | -2.2% |
| Amounts receivable within one year | 40/41 | €31,052 | €23,685 | -€7,367 | -23.7% |
| Trade receivables | 40 | €31,000 | €21,072 | -€9,928 | -32.0% |
| Other amounts receivable | 41 | €52 | €2,612 | +€2,561 | +4935.5% |
| Cash at bank and in hand | 54/58 | €1,040 | €7,692 | +€6,652 | +639.7% |
| Total equity and liabilities | 10/49 | €32,616 | €31,584 | -€1,032 | -3.2% |
| Equity | 10/15 | €228 | €587 | +€359 | +157.5% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,272 | -€1,913 | +€359 | +15.8% |
| Amounts payable | 17/49 | €32,388 | €30,997 | -€1,391 | -4.3% |
| Amounts payable within one year | 42/48 | €32,388 | €30,758 | -€1,630 | -5.0% |
| Trade debts | 44 | €2,685 | €7,038 | +€4,353 | +162.1% |
| Suppliers | 440/4 | €2,685 | €7,038 | +€4,353 | +162.1% |
| Taxes, remuneration and social security | 45 | €23,281 | €7,304 | -€15,977 | -68.6% |
| Taxes | 450/3 | €9,520 | €42 | -€9,479 | -99.6% |
| Remuneration and social security | 454/9 | €13,761 | €7,262 | -€6,499 | -47.2% |
| Other amounts payable | 47/48 | €6,422 | €16,416 | +€9,995 | +155.6% |
| Accrued charges and deferred income | 492/3 | - | €239 | +€239 | |
| Remuneration, social security and pensions | 62 | €46,591 | €48,463 | +€1,872 | +4.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €317 | €317 | = | 0.0% |
| Other operating charges | 640/8 | €613 | €206 | -€406 | -66.3% |
| Gross operating margin | 9900 | €50,771 | €50,290 | -€481 | -0.9% |
| Operating profit (loss) | 9901 | €3,251 | €1,305 | -€1,946 | -59.9% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100.0% |
| Financial charges | 65/66B | €597 | €946 | +€349 | +58.5% |
| Recurring financial charges | 65 | €597 | €946 | +€349 | +58.5% |
| Profit (loss) for the period before taxes | 9903 | €2,654 | €359 | -€2,295 | -86.5% |
| Profit (loss) for the period | 9904 | €2,654 | €359 | -€2,295 | -86.5% |
| Profit (loss) for the period to be appropriated | 9905 | €2,654 | €359 | -€2,295 | -86.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.