A-BOARD: 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.
A-BOARD
Largest movements
- Cash -€1,929
down €1,929 (-86.6%), from €2,227 to €298
mainly Tax, wage and social debts (-€1,239) and Net result for the year (-€690)
- Tax, wage and social debts -€1,239
down €1,239 (-100%), from €1,239 to €0
- Profit (loss) carried forward -€690
new in 2025: -€690
- Gross operating margin -€6,293
down €6,293, from €5,603 to -€690
- Taxes -€1,239
no longer reported in 2025 (was €1,239)
- Depreciation -€479
down €479 (-100%), from €479 to €0
- Other operating charges -€201
no longer reported in 2025 (was €201)
- Financial charges -€88
no longer reported in 2025 (was €88)
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 | €8,836 | €6,907 | -€1,929 | -21.8% |
| Fixed assets | 21/28 | €4,339 | €4,339 | +€0 | 0.0% |
| Intangible fixed assets | 21 | €3,360 | €3,360 | -€0 | 0.0% |
| Tangible fixed assets | 22/27 | €979 | €979 | +€0 | 0.0% |
| Plant, machinery and equipment | 23 | €979 | €979 | +€0 | 0.0% |
| Current assets | 29/58 | €4,497 | €2,568 | -€1,929 | -42.9% |
| Amounts receivable within one year | 40/41 | €2,270 | €2,270 | +€0 | 0.0% |
| Other amounts receivable | 41 | €2,270 | €2,270 | +€0 | 0.0% |
| Cash at bank and in hand | 54/58 | €2,227 | €298 | -€1,929 | -86.6% |
| Total equity and liabilities | 10/49 | €8,836 | €6,907 | -€1,929 | -21.8% |
| Equity | 10/15 | €7,597 | €6,907 | -€690 | -9.1% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €3,597 | €3,597 | -€0 | 0.0% |
| Distributable reserves | 133 | €3,597 | €3,597 | -€0 | 0.0% |
| Profit (loss) carried forward | 14 | - | -€690 | -€690 | |
| Amounts payable | 17/49 | €1,239 | €0 | -€1,239 | -100% |
| Amounts payable within one year | 42/48 | €1,239 | €0 | -€1,239 | -100% |
| Taxes, remuneration and social security | 45 | €1,239 | €0 | -€1,239 | -100% |
| Taxes | 450/3 | €1,239 | €0 | -€1,239 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €479 | €0 | -€479 | -100% |
| Other operating charges | 640/8 | €201 | - | -€201 | |
| Gross operating margin | 9900 | €5,603 | -€690 | -€6,293 | |
| Operating profit (loss) | 9901 | €4,923 | -€690 | -€5,613 | |
| Financial charges | 65/66B | €88 | - | -€88 | |
| Recurring financial charges | 65 | €88 | - | -€88 | |
| Profit (loss) for the period before taxes | 9903 | €4,836 | -€690 | -€5,526 | |
| Income taxes | 67/77 | €1,239 | - | -€1,239 | |
| Profit (loss) for the period | 9904 | €3,597 | -€690 | -€4,287 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,597 | -€690 | -€4,287 |
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 15 October 2026 via checked.be.