§61: what changed
§61
Largest movements
- Cash +€2,253
up €2,253 (+126%), from €1,786 to €4,039
mainly Net result for the year (+€4,169) and Tax, wage and social debts (+€2,210)
- Other debts -€4,450
down €4,450 (-21.6%), from €20,606 to €16,156
- Profit (loss) carried forward +€4,169
up €4,169 (+26.1%), from -€15,985 to -€11,815
- Tax, wage and social debts +€2,210
up €2,210 (+118%), from €1,878 to €4,088
- Purchases and services -€24,419
down €24,419 (-72.7%), from €33,603 to €9,184
- Turnover -€11,877
down €11,877 (-42.7%), from €27,795 to €15,918
- Gross operating margin +€10,879
up €10,879, from -€4,143 to €6,736
- Financial charges -€2,861
down €2,861 (-90.7%), from €3,155 to €294
- Taxes +€2,279
new in 2025: €2,279
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €55,409 | €57,382 | +€1,974 | +3.6% |
| Current assets | 29/58 | €55,409 | €57,382 | +€1,974 | +3.6% |
| Amounts receivable within one year | 40/41 | €53,623 | €53,344 | -€279 | -0.5% |
| Trade receivables | 40 | €9,642 | €7,789 | -€1,853 | -19.2% |
| Other amounts receivable | 41 | €43,980 | €45,554 | +€1,574 | +3.6% |
| Cash at bank and in hand | 54/58 | €1,786 | €4,039 | +€2,253 | +126% |
| Total equity and liabilities | 10/49 | €55,409 | €57,382 | +€1,974 | +3.6% |
| Equity | 10/15 | -€13,985 | -€9,815 | +€4,169 | +29.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,985 | -€11,815 | +€4,169 | +26.1% |
| Amounts payable | 17/49 | €69,393 | €67,197 | -€2,196 | -3.2% |
| Amounts payable within one year | 42/48 | €69,393 | €67,197 | -€2,196 | -3.2% |
| Financial debts | 43 | €27,583 | €27,583 | = | 0.0% |
| Credit institutions | 430/8 | €27,583 | €27,583 | = | 0.0% |
| Trade debts | 44 | €19,327 | €19,371 | +€44 | +0.2% |
| Suppliers | 440/4 | €19,327 | €19,371 | +€44 | +0.2% |
| Taxes, remuneration and social security | 45 | €1,878 | €4,088 | +€2,210 | +118% |
| Taxes | 450/3 | €1,878 | €4,088 | +€2,210 | +118% |
| Other amounts payable | 47/48 | €20,606 | €16,156 | -€4,450 | -21.6% |
| Turnover | 70 | €27,795 | €15,918 | -€11,877 | -42.7% |
| Non-recurring operating income | 76A | €1 | €2 | +€1 | +125% |
| Goods, raw materials, services and sundry goods | 60/61 | €33,603 | €9,184 | -€24,419 | -72.7% |
| Other operating charges | 640/8 | €391 | €1,842 | +€1,451 | +371% |
| Non-recurring operating charges | 66A | - | €479 | +€479 | |
| Gross operating margin | 9900 | -€4,143 | €6,736 | +€10,879 | |
| Operating profit (loss) | 9901 | -€4,534 | €4,416 | +€8,949 | |
| Financial income | 75/76B | €2,744 | €2,327 | -€417 | -15.2% |
| Recurring financial income | 75 | €2,744 | €2,327 | -€417 | -15.2% |
| Financial charges | 65/66B | €3,155 | €294 | -€2,861 | -90.7% |
| Recurring financial charges | 65 | €3,155 | €294 | -€2,861 | -90.7% |
| Profit (loss) for the period before taxes | 9903 | -€4,945 | €6,448 | +€11,393 | |
| Income taxes | 67/77 | - | €2,279 | +€2,279 | |
| Profit (loss) for the period | 9904 | -€4,945 | €4,169 | +€9,114 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,945 | €4,169 | +€9,114 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.