80 days: 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.
80 days
Largest movements
- Cash +€16,505
up €16,505 (+80.3%), from €20,556 to €37,061
mainly Net result for the year (+€21,778) and Depreciation (+€5,717)
- Receivables within one year +€11,602
up €11,602 (+73.3%), from €15,822 to €27,424
of which Trade receivables: +€10,730
- Tangible fixed assets -€4,974
down €4,974 (-22.8%), from €21,830 to €16,856
of which Furniture and vehicles: -€5,574
- Reserves +€21,778
up €21,778 (+92.7%), from €23,488 to €45,266
- Tax, wage and social debts +€3,776
up €3,776 (+46.2%), from €8,180 to €11,956
- Trade debts -€2,578
down €2,578 (-12.5%), from €20,585 to €18,007
- Gross operating margin -€2,063
down €2,063 (-5.2%), from €39,800 to €37,738
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 | €58,209 | €81,341 | +€23,132 | +39.7% |
| Fixed assets | 21/28 | €21,830 | €16,856 | -€4,974 | -22.8% |
| Tangible fixed assets | 22/27 | €21,830 | €16,856 | -€4,974 | -22.8% |
| Plant, machinery and equipment | 23 | - | €599 | +€599 | |
| Furniture and vehicles | 24 | €21,830 | €16,257 | -€5,574 | -25.5% |
| Current assets | 29/58 | €36,379 | €64,485 | +€28,106 | +77.3% |
| Amounts receivable within one year | 40/41 | €15,822 | €27,424 | +€11,602 | +73.3% |
| Trade receivables | 40 | €15,822 | €26,553 | +€10,730 | +67.8% |
| Other amounts receivable | 41 | - | €871 | +€871 | |
| Cash at bank and in hand | 54/58 | €20,556 | €37,061 | +€16,505 | +80.3% |
| Total equity and liabilities | 10/49 | €58,209 | €81,341 | +€23,132 | +39.7% |
| Equity | 10/15 | €25,988 | €47,766 | +€21,778 | +83.8% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €23,488 | €45,266 | +€21,778 | +92.7% |
| Distributable reserves | 133 | €23,488 | €45,266 | +€21,778 | +92.7% |
| Amounts payable | 17/49 | €32,220 | €33,574 | +€1,354 | +4.2% |
| Amounts payable within one year | 42/48 | €28,765 | €30,404 | +€1,639 | +5.7% |
| Trade debts | 44 | €20,585 | €18,007 | -€2,578 | -12.5% |
| Suppliers | 440/4 | €20,585 | €18,007 | -€2,578 | -12.5% |
| Taxes, remuneration and social security | 45 | €8,180 | €11,956 | +€3,776 | +46.2% |
| Taxes | 450/3 | €8,180 | €11,956 | +€3,776 | +46.2% |
| Other amounts payable | 47/48 | - | €441 | +€441 | |
| Accrued charges and deferred income | 492/3 | €3,455 | €3,170 | -€285 | -8.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,038 | €5,717 | -€321 | -5.3% |
| Other operating charges | 640/8 | €281 | €294 | +€14 | +4.9% |
| Gross operating margin | 9900 | €39,800 | €37,738 | -€2,063 | -5.2% |
| Operating profit (loss) | 9901 | €33,482 | €31,726 | -€1,755 | -5.2% |
| Financial income | 75/76B | - | €18 | +€18 | |
| Recurring financial income | 75 | - | €18 | +€18 | |
| Financial charges | 65/66B | €380 | €412 | +€32 | +8.3% |
| Recurring financial charges | 65 | €380 | €412 | +€32 | +8.3% |
| Profit (loss) for the period before taxes | 9903 | €33,101 | €31,332 | -€1,769 | -5.3% |
| Income taxes | 67/77 | €9,613 | €9,554 | -€59 | -0.6% |
| Profit (loss) for the period | 9904 | €23,488 | €21,778 | -€1,710 | -7.3% |
| Profit (loss) for the period to be appropriated | 9905 | €23,488 | €21,778 | -€1,710 | -7.3% |
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 14 October 2026 via checked.be.