91PICTURES: 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.
91PICTURES
Largest movements
- Tangible fixed assets -€5,532
down €5,532 (-48.7%), from €11,349 to €5,817
of which Furniture and vehicles: -€5,185
- Receivables within one year -€958
down €958 (-90.2%), from €1,061 to €104
- Profit (loss) carried forward -€27,291
down €27,291 (-116%), from -€23,514 to -€50,805
- Other debts +€19,029
up €19,029 (+90.2%), from €21,097 to €40,126
- Short-term financial debts +€1,436
up €1,436 (+45.6%), from €3,150 to €4,586
- Tax, wage and social debts +€513
new in 2025: €513
- Turnover -€23,369
no longer reported in 2025 (was €23,369)
- Purchases and services -€15,744
down €15,744 (-38.4%), from €40,967 to €25,224
- Gross operating margin -€7,890
down €7,890 (-59.2%), from -€13,331 to -€21,221
- Depreciation -€235
down €235 (-4.1%), from €5,767 to €5,532
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 | €22,010 | €15,520 | -€6,490 | -29.5% |
| Fixed assets | 21/28 | €20,949 | €15,417 | -€5,532 | -26.4% |
| Tangible fixed assets | 22/27 | €11,349 | €5,817 | -€5,532 | -48.7% |
| Furniture and vehicles | 24 | €10,318 | €5,133 | -€5,185 | -50.3% |
| Other tangible fixed assets | 26 | €1,031 | €684 | -€347 | -33.7% |
| Financial fixed assets | 28 | €9,600 | €9,600 | = | 0.0% |
| Current assets | 29/58 | €1,061 | €104 | -€958 | -90.2% |
| Amounts receivable within one year | 40/41 | €1,061 | €104 | -€958 | -90.2% |
| Other amounts receivable | 41 | €1,061 | €104 | -€958 | -90.2% |
| Total equity and liabilities | 10/49 | €22,010 | €15,520 | -€6,490 | -29.5% |
| Equity | 10/15 | -€2,414 | -€29,705 | -€27,291 | -1,130% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €2,500 | €2,500 | = | 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% |
| Tax-exempt reserves | 132 | €640 | €640 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€23,514 | -€50,805 | -€27,291 | -116% |
| Amounts payable | 17/49 | €24,425 | €45,225 | +€20,801 | +85.2% |
| Amounts payable within one year | 42/48 | €24,425 | €45,225 | +€20,801 | +85.2% |
| Financial debts | 43 | €3,150 | €4,586 | +€1,436 | +45.6% |
| Credit institutions | 430/8 | €3,150 | €4,586 | +€1,436 | +45.6% |
| Trade debts | 44 | €178 | - | -€178 | |
| Suppliers | 440/4 | €178 | - | -€178 | |
| Taxes, remuneration and social security | 45 | - | €513 | +€513 | |
| Taxes | 450/3 | - | €513 | +€513 | |
| Other amounts payable | 47/48 | €21,097 | €40,126 | +€19,029 | +90.2% |
| Turnover | 70 | €23,369 | - | -€23,369 | |
| Goods, raw materials, services and sundry goods | 60/61 | €40,967 | €25,224 | -€15,744 | -38.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,767 | €5,532 | -€235 | -4.1% |
| Gross operating margin | 9900 | -€13,331 | -€21,221 | -€7,890 | -59.2% |
| Operating profit (loss) | 9901 | -€19,098 | -€26,753 | -€7,655 | -40.1% |
| Financial charges | 65/66B | €418 | €538 | +€120 | +28.8% |
| Recurring financial charges | 65 | €418 | €538 | +€120 | +28.8% |
| Profit (loss) for the period before taxes | 9903 | -€19,515 | -€27,291 | -€7,776 | -39.8% |
| Profit (loss) for the period | 9904 | -€19,515 | -€27,291 | -€7,776 | -39.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€19,515 | -€27,291 | -€7,776 | -39.8% |
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 23 October 2026 via checked.be.