A CONTRE-JOUR: 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 CONTRE-JOUR
Largest movements
- Cash +€14,777
up €14,777 (+278%), from €5,319 to €20,095
mainly Net result for the year (+€17,320) and Depreciation (+€12,069)
- Profit (loss) carried forward +€17,320
up €17,320 (+127%), from €13,666 to €30,986
- Tax, wage and social debts +€6,832
up €6,832 (+200%), from €3,410 to €10,242
- Debts after one year -€5,194
down €5,194 (-7.3%), from €70,867 to €65,673
- Other debts -€3,262
down €3,262 (-5.3%), from €62,017 to €58,755
- Trade debts +€2,168
up €2,168 (+120%), from €1,810 to €3,978
- Gross operating margin +€34,737
up €34,737, from -€2,568 to €32,170
- Write-downs -€17,470
down €17,470, from €8,181 to -€9,288
- Other operating charges +€8,424
up €8,424 (+900%), from €936 to €9,360
- Depreciation +€3,923
up €3,923 (+48.2%), from €8,146 to €12,069
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 | €165,338 | €182,888 | +€17,551 | +10.6% |
| Fixed assets | 21/28 | €142,696 | €144,755 | +€2,059 | +1.4% |
| Intangible fixed assets | 21 | €5,543 | €6,099 | +€556 | +10.0% |
| Tangible fixed assets | 22/27 | €137,153 | €138,656 | +€1,502 | +1.1% |
| Land and buildings | 22 | €136,654 | €137,546 | +€892 | +0.7% |
| Furniture and vehicles | 24 | €499 | €1,109 | +€610 | +122% |
| Current assets | 29/58 | €22,641 | €38,134 | +€15,492 | +68.4% |
| Amounts receivable within one year | 40/41 | €17,323 | €17,348 | +€26 | +0.1% |
| Trade receivables | 40 | €15,860 | €16,686 | +€826 | +5.2% |
| Other amounts receivable | 41 | €1,462 | €662 | -€800 | -54.7% |
| Cash at bank and in hand | 54/58 | €5,319 | €20,095 | +€14,777 | +278% |
| Deferred charges and accrued income | 490/1 | - | €690 | +€690 | |
| Total equity and liabilities | 10/49 | €165,338 | €182,888 | +€17,551 | +10.6% |
| Equity | 10/15 | €21,726 | €39,046 | +€17,320 | +79.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 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 | €13,666 | €30,986 | +€17,320 | +127% |
| Amounts payable | 17/49 | €143,612 | €143,842 | +€231 | +0.2% |
| Amounts payable after more than one year | 17 | €70,867 | €65,673 | -€5,194 | -7.3% |
| Financial debts | 170/4 | €70,867 | €65,673 | -€5,194 | -7.3% |
| Amounts payable within one year | 42/48 | €72,744 | €78,169 | +€5,425 | +7.5% |
| Current portion of amounts payable after more than one year | 42 | €5,508 | €5,194 | -€314 | -5.7% |
| Trade debts | 44 | €1,810 | €3,978 | +€2,168 | +120% |
| Suppliers | 440/4 | €1,810 | €3,978 | +€2,168 | +120% |
| Taxes, remuneration and social security | 45 | €3,410 | €10,242 | +€6,832 | +200% |
| Remuneration and social security | 454/9 | €3,410 | €10,242 | +€6,832 | +200% |
| Other amounts payable | 47/48 | €62,017 | €58,755 | -€3,262 | -5.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,146 | €12,069 | +€3,923 | +48.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €8,181 | -€9,288 | -€17,470 | |
| Other operating charges | 640/8 | €936 | €9,360 | +€8,424 | +900% |
| Gross operating margin | 9900 | -€2,568 | €32,170 | +€34,737 | |
| Operating profit (loss) | 9901 | -€19,831 | €20,029 | +€39,860 | |
| Financial income | 75/76B | €119 | €4 | -€116 | -97.0% |
| Recurring financial income | 75 | €119 | €4 | -€116 | -97.0% |
| Financial charges | 65/66B | €2,636 | €2,681 | +€45 | +1.7% |
| Recurring financial charges | 65 | €2,636 | €2,681 | +€45 | +1.7% |
| Profit (loss) for the period before taxes | 9903 | -€22,347 | €17,352 | +€39,699 | |
| Income taxes | 67/77 | €186 | €32 | -€155 | -83.0% |
| Profit (loss) for the period | 9904 | -€22,533 | €17,320 | +€39,854 | |
| Profit (loss) for the period to be appropriated | 9905 | -€22,533 | €17,320 | +€39,854 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.