A ET B: 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 ET B
Largest movements
- Cash +€4,335
up €4,335 (+101%), from €4,313 to €8,648
mainly Accrued charges and deferred income (+€3,900) and Net result for the year (+€411)
- Accrued charges and deferred income +€3,900
new in 2025: €3,900
- Gross operating margin +€1,336
up €1,336 (+19.2%), from €6,975 to €8,312
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 | €337,714 | €342,049 | +€4,335 | +1.3% |
| Fixed assets | 21/28 | €330,376 | €330,376 | = | 0.0% |
| Financial fixed assets | 28 | €330,376 | €330,376 | = | 0.0% |
| Current assets | 29/58 | €7,338 | €11,673 | +€4,335 | +59.1% |
| Amounts receivable within one year | 40/41 | €3,025 | €3,025 | = | 0.0% |
| Trade receivables | 40 | €3,025 | €3,025 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €4,313 | €8,648 | +€4,335 | +101% |
| Total equity and liabilities | 10/49 | €337,714 | €342,049 | +€4,335 | +1.3% |
| Equity | 10/15 | €208,130 | €208,541 | +€411 | +0.2% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €141,207 | €141,207 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,500 | €2,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,500 | €2,500 | = | 0.0% |
| Distributable reserves | 133 | €138,707 | €138,707 | = | 0.0% |
| Profit (loss) carried forward | 14 | €41,923 | €42,334 | +€411 | +1.0% |
| Amounts payable | 17/49 | €129,584 | €133,508 | +€3,924 | +3.0% |
| Amounts payable within one year | 42/48 | €129,584 | €129,608 | +€24 | 0.0% |
| Trade debts | 44 | €1,085 | €1,110 | +€25 | +2.3% |
| Suppliers | 440/4 | €1,085 | €1,110 | +€25 | +2.3% |
| Taxes, remuneration and social security | 45 | €499 | €498 | -€1 | -0.2% |
| Taxes | 450/3 | €499 | €498 | -€1 | -0.2% |
| Other amounts payable | 47/48 | €128,000 | €128,000 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €3,900 | +€3,900 | |
| Gross operating margin | 9900 | €6,975 | €8,312 | +€1,336 | +19.2% |
| Operating profit (loss) | 9901 | €6,975 | €8,312 | +€1,336 | +19.2% |
| Financial charges | 65/66B | €7,891 | €7,901 | +€10 | +0.1% |
| Recurring financial charges | 65 | €7,891 | €7,901 | +€10 | +0.1% |
| Profit (loss) for the period before taxes | 9903 | -€916 | €411 | +€1,326 | |
| Income taxes | 67/77 | €0 | - | -€0 | |
| Profit (loss) for the period | 9904 | -€916 | €411 | +€1,327 | |
| Profit (loss) for the period to be appropriated | 9905 | -€916 | €411 | +€1,327 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.