A FEW MORE FRAMES: 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 FEW MORE FRAMES
Largest movements
- Cash +€7,495
up €7,495 (+20.0%), from €37,534 to €45,030
mainly Other debts (+€25,009) and Net result for the year (+€12,451)
- Receivables within one year +€3,062
up €3,062 (+12.2%), from €25,123 to €28,185
of which Other amounts receivable: +€3,062
- Tangible fixed assets -€2,281
down €2,281 (-21.9%), from €10,419 to €8,138
of which Plant, machinery and equipment: -€1,404
- Deferred charges and accrued income +€1,130
up €1,130 (+1006.0%), from €112 to €1,242
- Other debts +€25,009
up €25,009 (+52.9%), from €47,234 to €72,243
- Profit (loss) carried forward -€12,549
down €12,549 (-95.8%), from €13,099 to €550
- Tax, wage and social debts -€2,323
down €2,323 (-26.8%), from €8,663 to €6,340
- Gross operating margin -€1,536
down €1,536 (-6.9%), from €22,133 to €20,597
- Financial income +€1,093
up €1,093 (+2914.0%), from €38 to €1,130
- Other operating charges -€865
down €865 (-60.6%), from €1,428 to €563
- Depreciation +€452
up €452 (+14.7%), from €3,065 to €3,517
- Financial charges -€415
down €415 (-24.8%), from €1,672 to €1,257
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 | €73,189 | €82,724 | +€9,535 | +13.0% |
| Fixed assets | 21/28 | €10,419 | €8,268 | -€2,151 | -20.6% |
| Tangible fixed assets | 22/27 | €10,419 | €8,138 | -€2,281 | -21.9% |
| Plant, machinery and equipment | 23 | €4,146 | €2,742 | -€1,404 | -33.9% |
| Furniture and vehicles | 24 | €6,273 | €5,396 | -€877 | -14.0% |
| Financial fixed assets | 28 | - | €130 | +€130 | |
| Current assets | 29/58 | €62,769 | €74,456 | +€11,687 | +18.6% |
| Amounts receivable within one year | 40/41 | €25,123 | €28,185 | +€3,062 | +12.2% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €25,123 | €28,185 | +€3,062 | +12.2% |
| Cash at bank and in hand | 54/58 | €37,534 | €45,030 | +€7,495 | +20.0% |
| Deferred charges and accrued income | 490/1 | €112 | €1,242 | +€1,130 | +1006.0% |
| Total equity and liabilities | 10/49 | €73,189 | €82,724 | +€9,535 | +13.0% |
| Equity | 10/15 | €15,849 | €3,300 | -€12,549 | -79.2% |
| Contributions | 10/11 | €2,750 | €2,750 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,099 | €550 | -€12,549 | -95.8% |
| Amounts payable | 17/49 | €57,340 | €79,424 | +€22,084 | +38.5% |
| Amounts payable within one year | 42/48 | €57,340 | €79,424 | +€22,084 | +38.5% |
| Trade debts | 44 | €1,443 | €841 | -€601 | -41.7% |
| Suppliers | 440/4 | €1,443 | €841 | -€601 | -41.7% |
| Taxes, remuneration and social security | 45 | €8,663 | €6,340 | -€2,323 | -26.8% |
| Taxes | 450/3 | €8,663 | €6,340 | -€2,323 | -26.8% |
| Other amounts payable | 47/48 | €47,234 | €72,243 | +€25,009 | +52.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,065 | €3,517 | +€452 | +14.7% |
| Other operating charges | 640/8 | €1,428 | €563 | -€865 | -60.6% |
| Gross operating margin | 9900 | €22,133 | €20,597 | -€1,536 | -6.9% |
| Operating profit (loss) | 9901 | €17,640 | €16,517 | -€1,123 | -6.4% |
| Financial income | 75/76B | €38 | €1,130 | +€1,093 | +2914.0% |
| Recurring financial income | 75 | €38 | €1,130 | +€1,093 | +2914.0% |
| Financial charges | 65/66B | €1,672 | €1,257 | -€415 | -24.8% |
| Recurring financial charges | 65 | €1,672 | €1,257 | -€415 | -24.8% |
| Profit (loss) for the period before taxes | 9903 | €16,006 | €16,391 | +€385 | +2.4% |
| Income taxes | 67/77 | €3,877 | €3,940 | +€62 | +1.6% |
| Profit (loss) for the period | 9904 | €12,128 | €12,451 | +€323 | +2.7% |
| Profit (loss) for the period to be appropriated | 9905 | €12,128 | €12,451 | +€323 | +2.7% |
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 9 October 2026 via checked.be.