A FORTIORI: 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 FORTIORI
Largest movements
- Receivables within one year -€75,948
down €75,948 (-68.9%), from €110,184 to €34,236
- Other debts -€75,448
down €75,448 (-99.3%), from €75,948 to €500
- Gross operating margin +€137
up €137 (+23.4%), from -€584 to -€448
- Financial charges +€17
up €17 (+87.4%), from €20 to €37
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 | €116,478 | €40,545 | -€75,933 | -65.2% |
| Fixed assets | 21/28 | €6,197 | €6,197 | = | 0.0% |
| Financial fixed assets | 28 | €6,197 | €6,197 | = | 0.0% |
| Current assets | 29/58 | €110,280 | €34,347 | -€75,933 | -68.9% |
| Amounts receivable within one year | 40/41 | €110,184 | €34,236 | -€75,948 | -68.9% |
| Other amounts receivable | 41 | €110,184 | €34,236 | -€75,948 | -68.9% |
| Cash at bank and in hand | 54/58 | €96 | €111 | +€15 | +16.0% |
| Total equity and liabilities | 10/49 | €116,478 | €40,545 | -€75,933 | -65.2% |
| Equity | 10/15 | €40,529 | €40,045 | -€485 | -1.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,078 | €19,594 | -€485 | -2.4% |
| Amounts payable | 17/49 | €75,948 | €500 | -€75,448 | -99.3% |
| Amounts payable within one year | 42/48 | €75,948 | €500 | -€75,448 | -99.3% |
| Other amounts payable | 47/48 | €75,948 | €500 | -€75,448 | -99.3% |
| Gross operating margin | 9900 | -€584 | -€448 | +€137 | +23.4% |
| Operating profit (loss) | 9901 | -€584 | -€448 | +€137 | +23.4% |
| Financial charges | 65/66B | €20 | €37 | +€17 | +87.4% |
| Recurring financial charges | 65 | €20 | €37 | +€17 | +87.4% |
| Profit (loss) for the period before taxes | 9903 | -€604 | -€485 | +€119 | +19.8% |
| Profit (loss) for the period | 9904 | -€604 | -€485 | +€119 | +19.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€604 | -€485 | +€119 | +19.8% |
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 30 October 2026 via checked.be.