4u2 In Motion: 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.
4u2 In Motion
Largest movements
- Tangible fixed assets +€20,243
up €20,243 (+55.0%), from €36,772 to €57,014
of which Other tangible fixed assets: +€28,149
- Cash -€5,943
down €5,943 (-7.1%), from €83,740 to €77,797
mainly Investment in fixed assets (net) (-€29,585) and Other debts (-€7,913)
- Receivables within one year +€2,011
up €2,011 (+5.3%), from €37,832 to €39,843
of which Other amounts receivable: +€2,011
- Reserves +€24,906
up €24,906 (+32.4%), from €76,881 to €101,787
- Other debts -€7,913
down €7,913 (-13.8%), from €57,345 to €49,432
- Gross operating margin -€13,640
down €13,640 (-21.2%), from €64,437 to €50,797
- Taxes -€4,408
down €4,408 (-27.8%), from €15,874 to €11,466
- Depreciation +€2,461
up €2,461 (+35.2%), from €6,985 to €9,446
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 | €160,572 | €177,301 | +€16,728 | +10.4% |
| Fixed assets | 21/28 | €37,365 | €57,504 | +€20,139 | +53.9% |
| Intangible fixed assets | 21 | €593 | €490 | -€103 | -17.4% |
| Tangible fixed assets | 22/27 | €36,772 | €57,014 | +€20,243 | +55.0% |
| Land and buildings | 22 | €21,225 | €18,325 | -€2,900 | -13.7% |
| Plant, machinery and equipment | 23 | €3,046 | €1,179 | -€1,867 | -61.3% |
| Furniture and vehicles | 24 | €9,326 | €6,187 | -€3,139 | -33.7% |
| Other tangible fixed assets | 26 | €3,174 | €31,323 | +€28,149 | +887% |
| Current assets | 29/58 | €123,208 | €119,797 | -€3,411 | -2.8% |
| Amounts receivable within one year | 40/41 | €37,832 | €39,843 | +€2,011 | +5.3% |
| Trade receivables | 40 | €36,300 | €36,300 | = | 0.0% |
| Other amounts receivable | 41 | €1,532 | €3,543 | +€2,011 | +131% |
| Cash at bank and in hand | 54/58 | €83,740 | €77,797 | -€5,943 | -7.1% |
| Deferred charges and accrued income | 490/1 | €1,636 | €2,157 | +€521 | +31.8% |
| Total equity and liabilities | 10/49 | €160,572 | €177,301 | +€16,728 | +10.4% |
| Equity | 10/15 | €95,881 | €120,787 | +€24,906 | +26.0% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €76,881 | €101,787 | +€24,906 | +32.4% |
| Distributable reserves | 133 | €76,881 | €101,787 | +€24,906 | +32.4% |
| Amounts payable | 17/49 | €64,691 | €56,513 | -€8,178 | -12.6% |
| Amounts payable after more than one year | 17 | €763 | - | -€763 | |
| Financial debts | 170/4 | €763 | - | -€763 | |
| Amounts payable within one year | 42/48 | €63,929 | €56,513 | -€7,415 | -11.6% |
| Current portion of amounts payable after more than one year | 42 | €1,506 | €763 | -€743 | -49.3% |
| Trade debts | 44 | €4,987 | €6,305 | +€1,318 | +26.4% |
| Suppliers | 440/4 | €4,987 | €6,305 | +€1,318 | +26.4% |
| Taxes, remuneration and social security | 45 | €91 | €14 | -€77 | -84.8% |
| Taxes | 450/3 | €91 | €14 | -€77 | -84.8% |
| Other amounts payable | 47/48 | €57,345 | €49,432 | -€7,913 | -13.8% |
| Non-recurring operating income | 76A | - | €2,000 | +€2,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,985 | €9,446 | +€2,461 | +35.2% |
| Other operating charges | 640/8 | €1,338 | €994 | -€345 | -25.8% |
| Gross operating margin | 9900 | €64,437 | €50,797 | -€13,640 | -21.2% |
| Operating profit (loss) | 9901 | €56,114 | €40,358 | -€15,756 | -28.1% |
| Financial income | 75/76B | €0 | €1 | +€1 | +10,100% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +10,100% |
| Financial charges | 65/66B | €3,946 | €3,987 | +€41 | +1.0% |
| Recurring financial charges | 65 | €3,946 | €3,987 | +€41 | +1.0% |
| Profit (loss) for the period before taxes | 9903 | €52,168 | €36,372 | -€15,796 | -30.3% |
| Income taxes | 67/77 | €15,874 | €11,466 | -€4,408 | -27.8% |
| Profit (loss) for the period | 9904 | €36,294 | €24,906 | -€11,387 | -31.4% |
| Profit (loss) for the period to be appropriated | 9905 | €36,294 | €24,906 | -€11,387 | -31.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.