83kwadraat: 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.
83kwadraat
Largest movements
- Cash -€28,789
down €28,789 (-37.8%), from €76,083 to €47,294
mainly Contributions, distributions and other (-€25,000) and Receivables within one year (-€16,709)
- Receivables within one year +€16,709
up €16,709 (+111%), from €15,020 to €31,728
of which Trade receivables: +€15,418
- Profit (loss) carried forward -€24,471
down €24,471 (-42.5%), from €57,598 to €33,128
- Other debts +€14,371
up €14,371 (+31.8%), from €45,176 to €59,546
- Tax, wage and social debts -€1,624
down €1,624 (-62.1%), from €2,615 to €991
- Gross operating margin +€24,503
up €24,503, from -€22,238 to €2,264
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 | €127,174 | €115,185 | -€11,989 | -9.4% |
| Fixed assets | 21/28 | €485 | €516 | +€31 | +6.4% |
| Tangible fixed assets | 22/27 | €485 | €516 | +€31 | +6.4% |
| Furniture and vehicles | 24 | €485 | €516 | +€31 | +6.4% |
| Current assets | 29/58 | €126,689 | €114,669 | -€12,020 | -9.5% |
| Amounts receivable after more than one year | 29 | €35,000 | €35,000 | = | 0.0% |
| Other amounts receivable | 291 | €35,000 | €35,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €15,020 | €31,728 | +€16,709 | +111% |
| Trade receivables | 40 | €15,020 | €30,437 | +€15,418 | +103% |
| Other amounts receivable | 41 | - | €1,291 | +€1,291 | |
| Cash at bank and in hand | 54/58 | €76,083 | €47,294 | -€28,789 | -37.8% |
| Deferred charges and accrued income | 490/1 | €587 | €648 | +€61 | +10.3% |
| Total equity and liabilities | 10/49 | €127,174 | €115,185 | -€11,989 | -9.4% |
| Equity | 10/15 | €78,058 | €53,588 | -€24,471 | -31.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €57,598 | €33,128 | -€24,471 | -42.5% |
| Amounts payable | 17/49 | €49,116 | €61,598 | +€12,482 | +25.4% |
| Amounts payable within one year | 42/48 | €49,050 | €61,531 | +€12,480 | +25.4% |
| Trade debts | 44 | €1,259 | €993 | -€266 | -21.2% |
| Suppliers | 440/4 | €1,259 | €993 | -€266 | -21.2% |
| Taxes, remuneration and social security | 45 | €2,615 | €991 | -€1,624 | -62.1% |
| Taxes | 450/3 | €2,615 | €991 | -€1,624 | -62.1% |
| Other amounts payable | 47/48 | €45,176 | €59,546 | +€14,371 | +31.8% |
| Accrued charges and deferred income | 492/3 | €66 | €67 | +€1 | +2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €236 | €349 | +€113 | +47.8% |
| Other operating charges | 640/8 | €1,110 | €996 | -€113 | -10.2% |
| Gross operating margin | 9900 | -€22,238 | €2,264 | +€24,503 | |
| Operating profit (loss) | 9901 | -€23,584 | €919 | +€24,503 | |
| Financial charges | 65/66B | €147 | €143 | -€4 | -2.8% |
| Recurring financial charges | 65 | €147 | €143 | -€4 | -2.8% |
| Profit (loss) for the period before taxes | 9903 | -€23,731 | €777 | +€24,507 | |
| Income taxes | 67/77 | €244 | €247 | +€3 | +1.4% |
| Profit (loss) for the period | 9904 | -€23,975 | €529 | +€24,504 | |
| Profit (loss) for the period to be appropriated | 9905 | -€23,975 | €529 | +€24,504 |
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 24 October 2026 via checked.be.