7AVRIL: 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.
7AVRIL
Largest movements
- Tangible fixed assets +€21,064
up €21,064 (+641%), from €3,286 to €24,350
of which Furniture and vehicles: +€21,174
- Current investments -€11,604
down €11,604 (-22.9%), from €50,732 to €39,127
- Receivables within one year -€7,301
down €7,301 (-24.8%), from €29,383 to €22,082
of which Other amounts receivable: -€7,753
- Debts after one year +€12,939
up €12,939, from €0 to €12,939
- Tax, wage and social debts -€9,843
down €9,843 (-47.6%), from €20,687 to €10,844
of which Taxes: -€9,843
- Other debts -€7,826
down €7,826 (-31.0%), from €25,251 to €17,425
- Current portion of long-term debt +€3,676
up €3,676 (+411%), from €895 to €4,570
- Trade debts +€1,971
up €1,971 (+72.2%), from €2,730 to €4,700
- Gross operating margin -€14,822
down €14,822 (-29.0%), from €51,109 to €36,286
- Depreciation -€8,214
down €8,214 (-65.2%), from €12,606 to €4,392
- Taxes +€1,049
up €1,049 (+13.6%), from €7,720 to €8,769
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €87,398 | €89,197 | +€1,799 | +2.1% |
| Fixed assets | 21/28 | €3,286 | €24,350 | +€21,064 | +641% |
| Tangible fixed assets | 22/27 | €3,286 | €24,350 | +€21,064 | +641% |
| Plant, machinery and equipment | 23 | €762 | €652 | -€110 | -14.5% |
| Furniture and vehicles | 24 | €2,524 | €23,698 | +€21,174 | +839% |
| Current assets | 29/58 | €84,113 | €64,847 | -€19,265 | -22.9% |
| Stocks and contracts in progress | 3 | €2,958 | €2,793 | -€164 | -5.6% |
| Stocks | 30/36 | €2,958 | €2,793 | -€164 | -5.6% |
| Amounts receivable within one year | 40/41 | €29,383 | €22,082 | -€7,301 | -24.8% |
| Trade receivables | 40 | €18,783 | €19,235 | +€452 | +2.4% |
| Other amounts receivable | 41 | €10,600 | €2,847 | -€7,753 | -73.1% |
| Current investments | 50/53 | €50,732 | €39,127 | -€11,604 | -22.9% |
| Deferred charges and accrued income | 490/1 | €1,040 | €845 | -€195 | -18.8% |
| Total equity and liabilities | 10/49 | €87,398 | €89,197 | +€1,799 | +2.1% |
| Equity | 10/15 | €37,837 | €38,719 | +€882 | +2.3% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €27,837 | €28,719 | +€882 | +3.2% |
| Amounts payable | 17/49 | €49,562 | €50,479 | +€917 | +1.9% |
| Amounts payable after more than one year | 17 | €0 | €12,939 | +€12,939 | |
| Financial debts | 170/4 | €0 | €12,939 | +€12,939 | |
| Amounts payable within one year | 42/48 | €49,562 | €37,540 | -€12,022 | -24.3% |
| Current portion of amounts payable after more than one year | 42 | €895 | €4,570 | +€3,676 | +411% |
| Trade debts | 44 | €2,730 | €4,700 | +€1,971 | +72.2% |
| Suppliers | 440/4 | €2,730 | €4,700 | +€1,971 | +72.2% |
| Taxes, remuneration and social security | 45 | €20,687 | €10,844 | -€9,843 | -47.6% |
| Taxes | 450/3 | €20,687 | €10,844 | -€9,843 | -47.6% |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €25,251 | €17,425 | -€7,826 | -31.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,606 | €4,392 | -€8,214 | -65.2% |
| Other operating charges | 640/8 | €1,053 | €1,378 | +€325 | +30.8% |
| Gross operating margin | 9900 | €51,109 | €36,286 | -€14,822 | -29.0% |
| Operating profit (loss) | 9901 | €37,449 | €30,516 | -€6,933 | -18.5% |
| Financial income | 75/76B | - | €0 | = | |
| Recurring financial income | 75 | - | €0 | = | |
| Financial charges | 65/66B | €153 | €365 | +€212 | +138% |
| Recurring financial charges | 65 | €153 | €365 | +€212 | +138% |
| Profit (loss) for the period before taxes | 9903 | €37,296 | €30,151 | -€7,145 | -19.2% |
| Income taxes | 67/77 | €7,720 | €8,769 | +€1,049 | +13.6% |
| Profit (loss) for the period | 9904 | €29,576 | €21,382 | -€8,194 | -27.7% |
| Profit (loss) for the period to be appropriated | 9905 | €29,576 | €21,382 | -€8,194 | -27.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.