7-LING: what changed
Two fiscal 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-LING
Largest movements
- Tangible fixed assets -€72,211
down €72,211 (-6.8%), from €1.1m to €989,727
of which Plant, machinery and equipment: -€65,856
- Receivables within one year +€36,881
up €36,881 (+133.3%), from €27,672 to €64,553
of which Trade receivables: +€64,129
- Debts after one year -€45,000
down €45,000 (-5.2%), from €865,000 to €820,000
- Reserves +€20,000
up €20,000 (+16.4%), from €121,859 to €141,859
of which Distributable reserves: +€20,000
- Trade debts -€14,321
down €14,321 (-72.7%), from €19,711 to €5,390
- Depreciation +€40,635
up €40,635 (+110.9%), from €36,632 to €77,267
- Gross operating margin -€3,455
down €3,455 (-3.4%), from €102,119 to €98,664
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.
Cash bridge derived
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 | €1,103,085 | €1,067,218 | -€35,867 | -3.3% |
| Fixed assets | 21/28 | €1,061,938 | €989,727 | -€72,211 | -6.8% |
| Tangible fixed assets | 22/27 | €1,061,938 | €989,727 | -€72,211 | -6.8% |
| Land and buildings | 22 | €97,872 | €91,517 | -€6,355 | -6.5% |
| Plant, machinery and equipment | 23 | €964,066 | €898,210 | -€65,856 | -6.8% |
| Current assets | 29/58 | €41,146 | €77,491 | +€36,345 | +88.3% |
| Amounts receivable within one year | 40/41 | €27,672 | €64,553 | +€36,881 | +133.3% |
| Trade receivables | 40 | €171 | €64,300 | +€64,129 | +37488.9% |
| Other amounts receivable | 41 | €27,501 | €253 | -€27,248 | -99.1% |
| Cash at bank and in hand | 54/58 | €11,860 | €11,243 | -€618 | -5.2% |
| Deferred charges and accrued income | 490/1 | €1,614 | €1,696 | +€82 | +5.1% |
| Total equity and liabilities | 10/49 | €1,103,085 | €1,067,218 | -€35,867 | -3.3% |
| Equity | 10/15 | €171,527 | €198,056 | +€26,529 | +15.5% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €121,859 | €141,859 | +€20,000 | +16.4% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €120,000 | €140,000 | +€20,000 | +16.7% |
| Profit (loss) carried forward | 14 | €1,022 | €2,462 | +€1,439 | +140.8% |
| Investment grants | 15 | €30,054 | €35,143 | +€5,089 | +16.9% |
| Provisions and deferred taxes | 16 | €11,610 | €12,988 | +€1,378 | +11.9% |
| Deferred taxes | 168 | €11,610 | €12,988 | +€1,378 | +11.9% |
| Amounts payable | 17/49 | €919,947 | €856,174 | -€63,773 | -6.9% |
| Amounts payable after more than one year | 17 | €865,000 | €820,000 | -€45,000 | -5.2% |
| Financial debts | 170/4 | €865,000 | €820,000 | -€45,000 | -5.2% |
| Amounts payable within one year | 42/48 | €20,102 | €6,796 | -€13,307 | -66.2% |
| Trade debts | 44 | €19,711 | €5,390 | -€14,321 | -72.7% |
| Suppliers | 440/4 | €19,711 | €5,390 | -€14,321 | -72.7% |
| Taxes, remuneration and social security | 45 | €391 | €749 | +€358 | +91.4% |
| Taxes | 450/3 | €391 | €749 | +€358 | +91.4% |
| Other amounts payable | 47/48 | €0 | €657 | +€657 | |
| Accrued charges and deferred income | 492/3 | €34,845 | €29,378 | -€5,467 | -15.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,632 | €77,267 | +€40,635 | +110.9% |
| Other operating charges | 640/8 | €1,094 | €1,126 | +€33 | +3.0% |
| Gross operating margin | 9900 | €102,119 | €98,664 | -€3,455 | -3.4% |
| Operating profit (loss) | 9901 | €64,393 | €20,270 | -€44,123 | -68.5% |
| Financial income | 75/76B | €5,979 | €6,604 | +€625 | +10.5% |
| Recurring financial income | 75 | €5,979 | €6,604 | +€625 | +10.5% |
| Financial charges | 65/66B | €8,038 | €7,940 | -€97 | -1.2% |
| Recurring financial charges | 65 | €8,038 | €7,940 | -€97 | -1.2% |
| Profit (loss) for the period before taxes | 9903 | €62,335 | €18,934 | -€43,401 | -69.6% |
| Transfer from deferred taxes | 780 | €2,312 | €2,506 | +€194 | +8.4% |
| Profit (loss) for the period | 9904 | €64,646 | €21,439 | -€43,207 | -66.8% |
| Profit (loss) for the period to be appropriated | 9905 | €64,646 | €21,439 | -€43,207 | -66.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.