4CHANGEMACHINES: 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.
4CHANGEMACHINES
Largest movements
- Cash -€13,941
down €13,941 (-87.9%), from €15,866 to €1,925
mainly Net result for the year (-€13,049) and Deferred charges and accrued income (-€4,128)
- Deferred charges and accrued income +€4,128
up €4,128 (+57.8%), from €7,136 to €11,263
- Tangible fixed assets -€2,977
down €2,977 (-42.3%), from €7,030 to €4,053
of which Furniture and vehicles: -€2,300
- Stocks and contracts +€549
up €549 (+25.7%), from €2,135 to €2,685
- Receivables within one year +€499
up €499 (+4.4%), from €11,350 to €11,849
of which Trade receivables: +€1,255
- Profit (loss) carried forward -€13,049
down €13,049, from €3,778 to -€9,271
- Tax, wage and social debts -€3,926
down €3,926 (-91.6%), from €4,288 to €362
- Trade debts +€3,552
up €3,552 (+141%), from €2,525 to €6,077
- Other debts +€1,559
up €1,559 (+23.4%), from €6,665 to €8,224
- Accrued charges and deferred income +€448
up €448 (+5,781%), from €8 to €456
- Gross operating margin -€18,543
down €18,543, from €11,941 to -€6,602
- Taxes -€2,717
down €2,717 (-91.3%), from €2,977 to €260
- Depreciation +€353
up €353 (+13.5%), from €2,624 to €2,977
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 | €43,767 | €32,026 | -€11,742 | -26.8% |
| Fixed assets | 21/28 | €7,280 | €4,303 | -€2,977 | -40.9% |
| Tangible fixed assets | 22/27 | €7,030 | €4,053 | -€2,977 | -42.3% |
| Plant, machinery and equipment | 23 | €1,156 | €479 | -€677 | -58.6% |
| Furniture and vehicles | 24 | €5,874 | €3,574 | -€2,300 | -39.1% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €36,487 | €27,722 | -€8,765 | -24.0% |
| Stocks and contracts in progress | 3 | €2,135 | €2,685 | +€549 | +25.7% |
| Stocks | 30/36 | €2,135 | €2,685 | +€549 | +25.7% |
| Amounts receivable within one year | 40/41 | €11,350 | €11,849 | +€499 | +4.4% |
| Trade receivables | 40 | €8,848 | €10,104 | +€1,255 | +14.2% |
| Other amounts receivable | 41 | €2,502 | €1,746 | -€756 | -30.2% |
| Cash at bank and in hand | 54/58 | €15,866 | €1,925 | -€13,941 | -87.9% |
| Deferred charges and accrued income | 490/1 | €7,136 | €11,263 | +€4,128 | +57.8% |
| Total equity and liabilities | 10/49 | €43,767 | €32,026 | -€11,742 | -26.8% |
| Equity | 10/15 | €29,956 | €16,907 | -€13,049 | -43.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €7,578 | €7,578 | = | 0.0% |
| Distributable reserves | 133 | €7,578 | €7,578 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,778 | -€9,271 | -€13,049 | |
| Amounts payable | 17/49 | €13,812 | €15,118 | +€1,307 | +9.5% |
| Amounts payable within one year | 42/48 | €13,804 | €14,663 | +€859 | +6.2% |
| Financial debts | 43 | €326 | - | -€326 | |
| Credit institutions | 430/8 | €326 | - | -€326 | |
| Trade debts | 44 | €2,525 | €6,077 | +€3,552 | +141% |
| Suppliers | 440/4 | €2,525 | €6,077 | +€3,552 | +141% |
| Taxes, remuneration and social security | 45 | €4,288 | €362 | -€3,926 | -91.6% |
| Taxes | 450/3 | €4,288 | €362 | -€3,926 | -91.6% |
| Other amounts payable | 47/48 | €6,665 | €8,224 | +€1,559 | +23.4% |
| Accrued charges and deferred income | 492/3 | €8 | €456 | +€448 | +5,781% |
| Non-recurring operating income | 76A | €7,362 | - | -€7,362 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,624 | €2,977 | +€353 | +13.5% |
| Other operating charges | 640/8 | €641 | €654 | +€13 | +2.0% |
| Gross operating margin | 9900 | €11,941 | -€6,602 | -€18,543 | |
| Operating profit (loss) | 9901 | €8,676 | -€10,233 | -€18,909 | |
| Financial income | 75/76B | €55 | €0 | -€55 | -99.8% |
| Recurring financial income | 75 | €55 | €0 | -€55 | -99.8% |
| Financial charges | 65/66B | €2,594 | €2,556 | -€38 | -1.5% |
| Recurring financial charges | 65 | €2,594 | €2,556 | -€38 | -1.5% |
| Profit (loss) for the period before taxes | 9903 | €6,138 | -€12,788 | -€18,926 | |
| Income taxes | 67/77 | €2,977 | €260 | -€2,717 | -91.3% |
| Profit (loss) for the period | 9904 | €3,160 | -€13,049 | -€16,209 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,160 | -€13,049 | -€16,209 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.