7 ID: 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.
7 ID
Largest movements
- Current investments -€135,851
no longer reported in 2025 (was €135,851)
- Cash +€124,434
up €124,434 (+1,309%), from €9,504 to €133,938
mainly Current investments (+€135,851) and Deferred charges and accrued income (+€30,290)
- Receivables within one year +€54,737
up €54,737 (+310%), from €17,643 to €72,381
of which Other amounts receivable: +€59,145
- Deferred charges and accrued income -€30,290
down €30,290 (-74.4%), from €40,702 to €10,412
- Tangible fixed assets -€17,064
down €17,064 (-11.7%), from €145,947 to €128,882
- Reserves +€16,220
up €16,220 (+5.4%), from €302,339 to €318,560
- Debts after one year -€15,010
down €15,010 (-71.4%), from €21,009 to €5,999
- Trade debts -€5,552
down €5,552 (-61.7%), from €8,995 to €3,443
- Gross operating margin -€72,575
down €72,575 (-58.9%), from €123,149 to €50,574
- Taxes -€25,915
down €25,915 (-71.2%), from €36,377 to €10,462
- Financial income -€2,316
down €2,316 (-53.6%), from €4,318 to €2,002
- Other operating charges +€1,613
up €1,613 (+57.6%), from €2,800 to €4,413
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 | €349,737 | €345,703 | -€4,034 | -1.2% |
| Fixed assets | 21/28 | €146,037 | €128,972 | -€17,064 | -11.7% |
| Tangible fixed assets | 22/27 | €145,947 | €128,882 | -€17,064 | -11.7% |
| Land and buildings | 22 | €125,578 | €120,069 | -€5,508 | -4.4% |
| Furniture and vehicles | 24 | €13,827 | €5,829 | -€7,998 | -57.8% |
| Other tangible fixed assets | 26 | €6,542 | €2,984 | -€3,558 | -54.4% |
| Financial fixed assets | 28 | €90 | €90 | = | 0.0% |
| Current assets | 29/58 | €203,700 | €216,731 | +€13,031 | +6.4% |
| Amounts receivable within one year | 40/41 | €17,643 | €72,381 | +€54,737 | +310% |
| Trade receivables | 40 | €16,650 | €12,242 | -€4,408 | -26.5% |
| Other amounts receivable | 41 | €993 | €60,138 | +€59,145 | +5,954% |
| Current investments | 50/53 | €135,851 | - | -€135,851 | |
| Cash at bank and in hand | 54/58 | €9,504 | €133,938 | +€124,434 | +1,309% |
| Deferred charges and accrued income | 490/1 | €40,702 | €10,412 | -€30,290 | -74.4% |
| Total equity and liabilities | 10/49 | €349,737 | €345,703 | -€4,034 | -1.2% |
| Equity | 10/15 | €316,599 | €332,820 | +€16,220 | +5.1% |
| Contributions | 10/11 | €14,260 | €14,260 | = | 0.0% |
| Reserves | 13 | €302,339 | €318,560 | +€16,220 | +5.4% |
| Distributable reserves | 133 | €302,339 | €318,560 | +€16,220 | +5.4% |
| Amounts payable | 17/49 | €33,137 | €12,883 | -€20,254 | -61.1% |
| Amounts payable after more than one year | 17 | €21,009 | €5,999 | -€15,010 | -71.4% |
| Financial debts | 170/4 | €21,009 | €5,999 | -€15,010 | -71.4% |
| Amounts payable within one year | 42/48 | €12,129 | €6,885 | -€5,244 | -43.2% |
| Trade debts | 44 | €8,995 | €3,443 | -€5,552 | -61.7% |
| Suppliers | 440/4 | €8,995 | €3,443 | -€5,552 | -61.7% |
| Taxes, remuneration and social security | 45 | €2,546 | €2,963 | +€416 | +16.4% |
| Taxes | 450/3 | €2,546 | €2,963 | +€416 | +16.4% |
| Other amounts payable | 47/48 | €588 | €479 | -€109 | -18.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,226 | €18,773 | -€453 | -2.4% |
| Other operating charges | 640/8 | €2,800 | €4,413 | +€1,613 | +57.6% |
| Gross operating margin | 9900 | €123,149 | €50,574 | -€72,575 | -58.9% |
| Operating profit (loss) | 9901 | €101,123 | €27,388 | -€73,735 | -72.9% |
| Financial income | 75/76B | €4,318 | €2,002 | -€2,316 | -53.6% |
| Recurring financial income | 75 | €4,318 | €2,002 | -€2,316 | -53.6% |
| Financial charges | 65/66B | €3,013 | €2,707 | -€306 | -10.2% |
| Recurring financial charges | 65 | €3,013 | €2,707 | -€306 | -10.2% |
| Profit (loss) for the period before taxes | 9903 | €102,428 | €26,682 | -€75,746 | -74.0% |
| Income taxes | 67/77 | €36,377 | €10,462 | -€25,915 | -71.2% |
| Profit (loss) for the period | 9904 | €66,051 | €16,220 | -€49,831 | -75.4% |
| Profit (loss) for the period to be appropriated | 9905 | €66,051 | €16,220 | -€49,831 | -75.4% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.