A EVENTS: 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 EVENTS
Largest movements
- Receivables within one year +€60,269
up €60,269 (+87.9%), from €68,552 to €128,821
of which Trade receivables: +€51,112
- Intangible fixed assets -€25,000
down €25,000 (-44.4%), from €56,301 to €31,301
- Cash -€19,754
down €19,754 (-88.6%), from €22,296 to €2,541
mainly Receivables within one year (-€60,269) and Debts after one year (-€11,505)
- Profit (loss) carried forward +€12,334
up €12,334 (+36.8%), from €33,509 to €45,843
- Debts after one year -€11,505
down €11,505 (-35.9%), from €32,087 to €20,582
- Trade debts +€10,862
up €10,862 (+6289.2%), from €173 to €11,035
- Accrued charges and deferred income -€4,959
down €4,959 (-83.9%), from €5,913 to €954
- Other debts +€4,881
up €4,881 (+113.4%), from €4,305 to €9,186
- Gross operating margin -€3,802
down €3,802 (-7.3%), from €52,185 to €48,383
- Other operating charges +€881
up €881 (+376.7%), from €234 to €1,115
- Taxes -€876
down €876 (-13.4%), from €6,550 to €5,674
- Financial charges +€808
up €808 (+54.0%), from €1,496 to €2,304
- Financial income +€740
up €740 (+27817.7%), from €3 to €743
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 | €154,487 | €168,157 | +€13,670 | +8.8% |
| Fixed assets | 21/28 | €61,618 | €35,080 | -€26,538 | -43.1% |
| Intangible fixed assets | 21 | €56,301 | €31,301 | -€25,000 | -44.4% |
| Tangible fixed assets | 22/27 | €5,316 | €3,778 | -€1,538 | -28.9% |
| Plant, machinery and equipment | 23 | €1,025 | €668 | -€357 | -34.8% |
| Furniture and vehicles | 24 | €4,291 | €3,110 | -€1,181 | -27.5% |
| Current assets | 29/58 | €92,869 | €133,077 | +€40,208 | +43.3% |
| Amounts receivable within one year | 40/41 | €68,552 | €128,821 | +€60,269 | +87.9% |
| Trade receivables | 40 | €68,507 | €119,619 | +€51,112 | +74.6% |
| Other amounts receivable | 41 | €45 | €9,202 | +€9,157 | +20394.5% |
| Cash at bank and in hand | 54/58 | €22,296 | €2,541 | -€19,754 | -88.6% |
| Deferred charges and accrued income | 490/1 | €2,022 | €1,715 | -€306 | -15.1% |
| Total equity and liabilities | 10/49 | €154,487 | €168,157 | +€13,670 | +8.8% |
| Equity | 10/15 | €83,509 | €95,843 | +€12,334 | +14.8% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €33,509 | €45,843 | +€12,334 | +36.8% |
| Amounts payable | 17/49 | €70,978 | €72,314 | +€1,336 | +1.9% |
| Amounts payable after more than one year | 17 | €32,087 | €20,582 | -€11,505 | -35.9% |
| Financial debts | 170/4 | €32,087 | €20,582 | -€11,505 | -35.9% |
| Amounts payable within one year | 42/48 | €32,978 | €50,777 | +€17,800 | +54.0% |
| Current portion of amounts payable after more than one year | 42 | €10,911 | €11,505 | +€594 | +5.4% |
| Financial debts | 43 | €1,690 | €4,184 | +€2,494 | +147.6% |
| Other loans | 439 | €1,690 | €4,184 | +€2,494 | +147.6% |
| Trade debts | 44 | €173 | €11,035 | +€10,862 | +6289.2% |
| Suppliers | 440/4 | €173 | €11,035 | +€10,862 | +6289.2% |
| Taxes, remuneration and social security | 45 | €15,899 | €14,868 | -€1,031 | -6.5% |
| Taxes | 450/3 | €15,899 | €11,608 | -€4,292 | -27.0% |
| Remuneration and social security | 454/9 | - | €3,261 | +€3,261 | |
| Other amounts payable | 47/48 | €4,305 | €9,186 | +€4,881 | +113.4% |
| Accrued charges and deferred income | 492/3 | €5,913 | €954 | -€4,959 | -83.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,234 | €27,699 | -€536 | -1.9% |
| Other operating charges | 640/8 | €234 | €1,115 | +€881 | +376.7% |
| Gross operating margin | 9900 | €52,185 | €48,383 | -€3,802 | -7.3% |
| Operating profit (loss) | 9901 | €23,716 | €19,569 | -€4,147 | -17.5% |
| Financial income | 75/76B | €3 | €743 | +€740 | +27817.7% |
| Recurring financial income | 75 | €3 | €743 | +€740 | +27817.7% |
| Financial charges | 65/66B | €1,496 | €2,304 | +€808 | +54.0% |
| Recurring financial charges | 65 | €1,496 | €2,304 | +€808 | +54.0% |
| Profit (loss) for the period before taxes | 9903 | €22,223 | €18,008 | -€4,215 | -19.0% |
| Income taxes | 67/77 | €6,550 | €5,674 | -€876 | -13.4% |
| Profit (loss) for the period | 9904 | €15,673 | €12,334 | -€3,339 | -21.3% |
| Profit (loss) for the period to be appropriated | 9905 | €15,673 | €12,334 | -€3,339 | -21.3% |
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 11 October 2026 via checked.be.