9300degrees: 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.
9300degrees
Largest movements
- Tangible fixed assets -€9,756
down €9,756 (-26.8%), from €36,378 to €26,622
of which Plant, machinery and equipment: -€7,827
- Cash -€9,047
no longer reported in 2025 (was €9,047)
mainly Net result for the year (-€15,961) and Debts after one year (-€6,191)
- Receivables within one year +€3,032
up €3,032 (+15.1%), from €20,064 to €23,096
of which Trade receivables: +€10,379
- Deferred charges and accrued income -€1,068
down €1,068 (-31.8%), from €3,358 to €2,290
- Reserves -€15,961
down €15,961 (-89.7%), from €17,794 to €1,832
- Tax, wage and social debts +€6,874
up €6,874 (+196.7%), from €3,495 to €10,369
of which Taxes: +€6,746
- Debts after one year -€6,191
down €6,191 (-55.0%), from €11,258 to €5,068
- Other debts -€4,246
down €4,246 (-40.3%), from €10,536 to €6,289
- Current portion of long-term debt +€1,334
up €1,334 (+27.5%), from €4,857 to €6,191
- Gross operating margin -€33,094
down €33,094, from €31,749 to -€1,345
- Taxes -€3,495
no longer reported in 2025 (was €3,495)
- Depreciation -€1,191
down €1,191 (-8.5%), from €13,946 to €12,756
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 | €68,847 | €52,009 | -€16,838 | -24.5% |
| Fixed assets | 21/28 | €36,378 | €26,622 | -€9,756 | -26.8% |
| Tangible fixed assets | 22/27 | €36,378 | €26,622 | -€9,756 | -26.8% |
| Plant, machinery and equipment | 23 | €28,156 | €20,329 | -€7,827 | -27.8% |
| Furniture and vehicles | 24 | €4,798 | €3,279 | -€1,519 | -31.7% |
| Other tangible fixed assets | 26 | €3,423 | €3,014 | -€409 | -12.0% |
| Current assets | 29/58 | €32,469 | €25,386 | -€7,083 | -21.8% |
| Amounts receivable within one year | 40/41 | €20,064 | €23,096 | +€3,032 | +15.1% |
| Trade receivables | 40 | €12,704 | €23,084 | +€10,379 | +81.7% |
| Other amounts receivable | 41 | €7,359 | €13 | -€7,347 | -99.8% |
| Cash at bank and in hand | 54/58 | €9,047 | - | -€9,047 | |
| Deferred charges and accrued income | 490/1 | €3,358 | €2,290 | -€1,068 | -31.8% |
| Total equity and liabilities | 10/49 | €68,847 | €52,009 | -€16,838 | -24.5% |
| Equity | 10/15 | €22,794 | €6,832 | -€15,961 | -70.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €17,794 | €1,832 | -€15,961 | -89.7% |
| Distributable reserves | 133 | €17,794 | €1,832 | -€15,961 | -89.7% |
| Amounts payable | 17/49 | €46,053 | €45,176 | -€877 | -1.9% |
| Amounts payable after more than one year | 17 | €11,258 | €5,068 | -€6,191 | -55.0% |
| Financial debts | 170/4 | €11,258 | €5,068 | -€6,191 | -55.0% |
| Amounts payable within one year | 42/48 | €34,795 | €40,109 | +€5,314 | +15.3% |
| Current portion of amounts payable after more than one year | 42 | €4,857 | €6,191 | +€1,334 | +27.5% |
| Financial debts | 43 | €1,024 | €2,053 | +€1,029 | +100.5% |
| Credit institutions | 430/8 | €1,024 | €2,053 | +€1,029 | +100.5% |
| Trade debts | 44 | €14,883 | €15,206 | +€323 | +2.2% |
| Suppliers | 440/4 | €14,883 | €15,206 | +€323 | +2.2% |
| Taxes, remuneration and social security | 45 | €3,495 | €10,369 | +€6,874 | +196.7% |
| Taxes | 450/3 | €3,495 | €10,241 | +€6,746 | +193.0% |
| Remuneration and social security | 454/9 | - | €128 | +€128 | |
| Other amounts payable | 47/48 | €10,536 | €6,289 | -€4,246 | -40.3% |
| Non-recurring operating income | 76A | €2,125 | - | -€2,125 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,946 | €12,756 | -€1,191 | -8.5% |
| Other operating charges | 640/8 | €908 | €1,031 | +€123 | +13.5% |
| Non-recurring operating charges | 66A | €1,622 | - | -€1,622 | |
| Gross operating margin | 9900 | €31,749 | -€1,345 | -€33,094 | |
| Operating profit (loss) | 9901 | €15,273 | -€15,132 | -€30,404 | |
| Financial income | 75/76B | €66 | €15 | -€51 | -77.8% |
| Recurring financial income | 75 | €66 | €15 | -€51 | -77.8% |
| Financial charges | 65/66B | €1,062 | €844 | -€217 | -20.5% |
| Recurring financial charges | 65 | €1,062 | €844 | -€217 | -20.5% |
| Profit (loss) for the period before taxes | 9903 | €14,277 | -€15,961 | -€30,238 | |
| Income taxes | 67/77 | €3,495 | - | -€3,495 | |
| Profit (loss) for the period | 9904 | €10,782 | -€15,961 | -€26,743 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,782 | -€15,961 | -€26,743 |
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 30 September 2026 via checked.be.