80.85.: 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.
80.85.
Largest movements
- Cash -€186,693
down €186,693 (-86.0%), from €217,001 to €30,308
mainly Other debts (-€89,092) and Net result for the year (-€35,959)
- Tangible fixed assets +€14,215
up €14,215 (+102.1%), from €13,929 to €28,144
of which Other tangible fixed assets: +€7,983
- Deferred charges and accrued income +€7,218
up €7,218 (+149.2%), from €4,837 to €12,055
- Receivables within one year +€2,383
up €2,383 (+157.3%), from €1,515 to €3,898
of which Other amounts receivable: +€2,318
- Other debts -€89,092
down €89,092 (-78.1%), from €114,092 to €25,000
- Profit (loss) carried forward -€60,959
down €60,959 (-84.9%), from €71,778 to €10,819
- Tax, wage and social debts -€23,579
down €23,579 (-84.9%), from €27,763 to €4,184
of which Taxes: -€20,871
- Trade debts +€11,604
up €11,604 (+276.4%), from €4,198 to €15,802
- Gross operating margin -€162,603
down €162,603, from €152,417 to -€10,186
- Taxes -€24,057
down €24,057 (-99.2%), from €24,241 to €184
- Staff costs -€10,795
down €10,795 (-36.7%), from €29,375 to €18,580
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 | €237,281 | €74,405 | -€162,877 | -68.6% |
| Fixed assets | 21/28 | €13,929 | €28,144 | +€14,215 | +102.1% |
| Tangible fixed assets | 22/27 | €13,929 | €28,144 | +€14,215 | +102.1% |
| Furniture and vehicles | 24 | €13,266 | €19,498 | +€6,232 | +47.0% |
| Other tangible fixed assets | 26 | €663 | €8,646 | +€7,983 | +1204.9% |
| Current assets | 29/58 | €223,353 | €46,261 | -€177,092 | -79.3% |
| Amounts receivable within one year | 40/41 | €1,515 | €3,898 | +€2,383 | +157.3% |
| Trade receivables | 40 | €426 | €492 | +€66 | +15.4% |
| Other amounts receivable | 41 | €1,089 | €3,406 | +€2,318 | +212.9% |
| Cash at bank and in hand | 54/58 | €217,001 | €30,308 | -€186,693 | -86.0% |
| Deferred charges and accrued income | 490/1 | €4,837 | €12,055 | +€7,218 | +149.2% |
| Total equity and liabilities | 10/49 | €237,281 | €74,405 | -€162,877 | -68.6% |
| Equity | 10/15 | €90,378 | €29,419 | -€60,959 | -67.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €71,778 | €10,819 | -€60,959 | -84.9% |
| Amounts payable | 17/49 | €146,903 | €44,986 | -€101,917 | -69.4% |
| Amounts payable within one year | 42/48 | €146,832 | €44,986 | -€101,845 | -69.4% |
| Trade debts | 44 | €4,198 | €15,802 | +€11,604 | +276.4% |
| Suppliers | 440/4 | €4,198 | €15,802 | +€11,604 | +276.4% |
| Advances received on contracts in progress | 46 | €779 | - | -€779 | |
| Taxes, remuneration and social security | 45 | €27,763 | €4,184 | -€23,579 | -84.9% |
| Taxes | 450/3 | €21,055 | €184 | -€20,871 | -99.1% |
| Remuneration and social security | 454/9 | €6,707 | €4,000 | -€2,707 | -40.4% |
| Other amounts payable | 47/48 | €114,092 | €25,000 | -€89,092 | -78.1% |
| Accrued charges and deferred income | 492/3 | €72 | - | -€72 | |
| Remuneration, social security and pensions | 62 | €29,375 | €18,580 | -€10,795 | -36.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,104 | €5,861 | -€1,242 | -17.5% |
| Other operating charges | 640/8 | €1,084 | €1,756 | +€672 | +62.0% |
| Gross operating margin | 9900 | €152,417 | -€10,186 | -€162,603 | |
| Operating profit (loss) | 9901 | €114,854 | -€36,384 | -€151,238 | |
| Financial income | 75/76B | €11 | €779 | +€768 | +7009.6% |
| Recurring financial income | 75 | €11 | €779 | +€768 | +7009.6% |
| Financial charges | 65/66B | €372 | €170 | -€202 | -54.2% |
| Recurring financial charges | 65 | €372 | €170 | -€202 | -54.2% |
| Profit (loss) for the period before taxes | 9903 | €114,493 | -€35,776 | -€150,269 | |
| Income taxes | 67/77 | €24,241 | €184 | -€24,057 | -99.2% |
| Profit (loss) for the period | 9904 | €90,252 | -€35,959 | -€126,212 | |
| Profit (loss) for the period to be appropriated | 9905 | €90,252 | -€35,959 | -€126,212 |
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 5 October 2026 via checked.be.