50cc: 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.
50cc
Largest movements
- Cash +€54,504
up €54,504 (+140%), from €38,935 to €93,439
mainly Receivables within one year (+€35,938) and Tax, wage and social debts (+€12,096)
- Receivables within one year -€35,938
down €35,938 (-77.6%), from €46,300 to €10,362
of which Trade receivables: -€36,300
- Tangible fixed assets -€1,802
down €1,802 (-24.1%), from €7,469 to €5,667
of which Furniture and vehicles: -€2,694
- Tax, wage and social debts +€12,096
up €12,096 (+131%), from €9,204 to €21,300
of which Remuneration and social security: +€16,050
- Other debts +€2,530
up €2,530 (+26.2%), from €9,671 to €12,201
- Profit (loss) carried forward +€1,203
up €1,203 (+1.7%), from -€69,788 to -€68,585
- Trade debts +€1,135
up €1,135 (+404%), from €281 to €1,416
- Gross operating margin +€50,744
up €50,744, from -€45,300 to €5,444
- Other operating charges -€1,520
down €1,520 (-57.5%), from €2,646 to €1,125
- Financial charges -€1,275
down €1,275 (-91.7%), from €1,391 to €115
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €92,704 | €109,668 | +€16,964 | +18.3% |
| Fixed assets | 21/28 | €7,469 | €5,667 | -€1,802 | -24.1% |
| Tangible fixed assets | 22/27 | €7,469 | €5,667 | -€1,802 | -24.1% |
| Land and buildings | 22 | €1,759 | €1,552 | -€207 | -11.8% |
| Plant, machinery and equipment | 23 | - | €1,099 | +€1,099 | |
| Furniture and vehicles | 24 | €5,711 | €3,017 | -€2,694 | -47.2% |
| Current assets | 29/58 | €85,235 | €104,001 | +€18,766 | +22.0% |
| Amounts receivable within one year | 40/41 | €46,300 | €10,362 | -€35,938 | -77.6% |
| Trade receivables | 40 | €36,300 | - | -€36,300 | |
| Other amounts receivable | 41 | €10,000 | €10,362 | +€362 | +3.6% |
| Cash at bank and in hand | 54/58 | €38,935 | €93,439 | +€54,504 | +140% |
| Deferred charges and accrued income | 490/1 | - | €200 | +€200 | |
| Total equity and liabilities | 10/49 | €92,704 | €109,668 | +€16,964 | +18.3% |
| Equity | 10/15 | €73,547 | €74,750 | +€1,203 | +1.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €137,136 | €137,136 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €135,276 | €135,276 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€69,788 | -€68,585 | +€1,203 | +1.7% |
| Amounts payable | 17/49 | €19,157 | €34,918 | +€15,761 | +82.3% |
| Amounts payable within one year | 42/48 | €19,157 | €34,918 | +€15,761 | +82.3% |
| Trade debts | 44 | €281 | €1,416 | +€1,135 | +404% |
| Suppliers | 440/4 | €281 | €1,416 | +€1,135 | +404% |
| Taxes, remuneration and social security | 45 | €9,204 | €21,300 | +€12,096 | +131% |
| Taxes | 450/3 | €9,204 | €5,250 | -€3,954 | -43.0% |
| Remuneration and social security | 454/9 | - | €16,050 | +€16,050 | |
| Other amounts payable | 47/48 | €9,671 | €12,201 | +€2,530 | +26.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,038 | €3,002 | -€36 | -1.2% |
| Other operating charges | 640/8 | €2,646 | €1,125 | -€1,520 | -57.5% |
| Gross operating margin | 9900 | -€45,300 | €5,444 | +€50,744 | |
| Operating profit (loss) | 9901 | -€50,984 | €1,317 | +€52,301 | |
| Financial income | 75/76B | €147 | €1 | -€145 | -99.2% |
| Recurring financial income | 75 | €147 | €1 | -€145 | -99.2% |
| Financial charges | 65/66B | €1,391 | €115 | -€1,275 | -91.7% |
| Recurring financial charges | 65 | €1,391 | €115 | -€1,275 | -91.7% |
| Profit (loss) for the period before taxes | 9903 | -€52,228 | €1,203 | +€53,431 | |
| Profit (loss) for the period | 9904 | -€52,228 | €1,203 | +€53,431 | |
| Profit (loss) for the period to be appropriated | 9905 | -€52,228 | €1,203 | +€53,431 |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.