72 RECORDS: 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.
72 RECORDS
Largest movements
- Cash -€2,099
down €2,099 (-30.8%), from €6,808 to €4,709
mainly Tax, wage and social debts (-€5,112) and Net result for the year (-€2,623)
- Stocks and contracts +€1,737
up €1,737 (+9.5%), from €18,285 to €20,022
- Deferred charges and accrued income +€1,500
new in 2025: €1,500
- Other debts +€11,155
up €11,155 (+455%), from €2,453 to €13,608
- Tax, wage and social debts -€5,112
down €5,112 (-61.0%), from €8,376 to €3,264
of which Remuneration and social security: -€5,840
- Profit (loss) carried forward -€2,623
down €2,623 (-18.5%), from -€14,168 to -€16,791
- Trade debts -€2,282
down €2,282 (-33.4%), from €6,832 to €4,550
- Staff costs -€7,786
down €7,786 (-32.4%), from €24,054 to €16,268
- Gross operating margin -€4,719
down €4,719 (-22.0%), from €21,442 to €16,723
- Other operating charges +€768
up €768 (+105%), from €730 to €1,498
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 | €25,093 | €26,231 | +€1,138 | +4.5% |
| Current assets | 29/58 | €25,093 | €26,231 | +€1,138 | +4.5% |
| Stocks and contracts in progress | 3 | €18,285 | €20,022 | +€1,737 | +9.5% |
| Stocks | 30/36 | €18,285 | €20,022 | +€1,737 | +9.5% |
| Cash at bank and in hand | 54/58 | €6,808 | €4,709 | -€2,099 | -30.8% |
| Deferred charges and accrued income | 490/1 | - | €1,500 | +€1,500 | |
| Total equity and liabilities | 10/49 | €25,093 | €26,231 | +€1,138 | +4.5% |
| Equity | 10/15 | €7,432 | €4,809 | -€2,623 | -35.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €3,000 | €3,000 | = | 0.0% |
| Distributable reserves | 133 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,168 | -€16,791 | -€2,623 | -18.5% |
| Amounts payable | 17/49 | €17,661 | €21,422 | +€3,761 | +21.3% |
| Amounts payable within one year | 42/48 | €17,661 | €21,422 | +€3,761 | +21.3% |
| Trade debts | 44 | €6,832 | €4,550 | -€2,282 | -33.4% |
| Suppliers | 440/4 | €6,832 | €4,550 | -€2,282 | -33.4% |
| Taxes, remuneration and social security | 45 | €8,376 | €3,264 | -€5,112 | -61.0% |
| Taxes | 450/3 | €588 | €1,316 | +€728 | +124% |
| Remuneration and social security | 454/9 | €7,788 | €1,948 | -€5,840 | -75.0% |
| Other amounts payable | 47/48 | €2,453 | €13,608 | +€11,155 | +455% |
| Remuneration, social security and pensions | 62 | €24,054 | €16,268 | -€7,786 | -32.4% |
| Other operating charges | 640/8 | €730 | €1,498 | +€768 | +105% |
| Gross operating margin | 9900 | €21,442 | €16,723 | -€4,719 | -22.0% |
| Operating profit (loss) | 9901 | -€3,342 | -€1,043 | +€2,299 | +68.8% |
| Financial income | 75/76B | €2 | €7 | +€5 | +250% |
| Recurring financial income | 75 | €2 | €7 | +€5 | +250% |
| Financial charges | 65/66B | €1,515 | €1,585 | +€70 | +4.6% |
| Recurring financial charges | 65 | €1,515 | €1,585 | +€70 | +4.6% |
| Profit (loss) for the period before taxes | 9903 | -€4,855 | -€2,621 | +€2,234 | +46.0% |
| Income taxes | 67/77 | €1 | €2 | +€1 | +100% |
| Profit (loss) for the period | 9904 | -€4,856 | -€2,623 | +€2,233 | +46.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,856 | -€2,623 | +€2,233 | +46.0% |
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 16 October 2026 via checked.be.