A GOOD DAY: 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 GOOD DAY
Largest movements
- Cash -€40,867
down €40,867 (-9.9%), from €412,088 to €371,221
mainly Contributions, distributions and other (-€157,000) and Investment in fixed assets (net) (-€33,911)
- Receivables within one year -€30,681
down €30,681 (-21.3%), from €143,705 to €113,024
of which Trade receivables: -€16,950
- Tangible fixed assets +€24,613
up €24,613 (+97.6%), from €25,224 to €49,837
of which Furniture and vehicles: +€24,941
- Reserves -€54,000
down €54,000 (-9.6%), from €563,160 to €509,160
- Tax, wage and social debts +€8,854
up €8,854 (+10,985%), from €81 to €8,935
- Gross operating margin -€14,261
down €14,261 (-8.7%), from €164,391 to €150,130
- Financial income +€13,230
up €13,230 (+790%), from €1,675 to €14,905
- Depreciation -€11,830
down €11,830 (-56.0%), from €21,127 to €9,298
- Taxes +€3,181
up €3,181 (+6.8%), from €46,493 to €49,674
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 | €583,169 | €534,516 | -€48,653 | -8.3% |
| Fixed assets | 21/28 | €25,224 | €49,837 | +€24,613 | +97.6% |
| Tangible fixed assets | 22/27 | €25,224 | €49,837 | +€24,613 | +97.6% |
| Plant, machinery and equipment | 23 | €2,717 | €2,456 | -€261 | -9.6% |
| Furniture and vehicles | 24 | €21,988 | €46,929 | +€24,941 | +113% |
| Other tangible fixed assets | 26 | €518 | €451 | -€67 | -12.9% |
| Current assets | 29/58 | €557,946 | €484,680 | -€73,266 | -13.1% |
| Amounts receivable within one year | 40/41 | €143,705 | €113,024 | -€30,681 | -21.3% |
| Trade receivables | 40 | €115,406 | €98,455 | -€16,950 | -14.7% |
| Other amounts receivable | 41 | €28,299 | €14,569 | -€13,730 | -48.5% |
| Cash at bank and in hand | 54/58 | €412,088 | €371,221 | -€40,867 | -9.9% |
| Deferred charges and accrued income | 490/1 | €2,152 | €434 | -€1,718 | -79.8% |
| Total equity and liabilities | 10/49 | €583,169 | €534,516 | -€48,653 | -8.3% |
| Equity | 10/15 | €568,262 | €515,051 | -€53,211 | -9.4% |
| Contributions | 10/11 | €4,020 | €4,020 | = | 0.0% |
| Reserves | 13 | €563,160 | €509,160 | -€54,000 | -9.6% |
| Distributable reserves | 133 | €563,160 | €509,160 | -€54,000 | -9.6% |
| Profit (loss) carried forward | 14 | €1,082 | €1,871 | +€789 | +72.9% |
| Amounts payable | 17/49 | €14,907 | €19,465 | +€4,558 | +30.6% |
| Amounts payable within one year | 42/48 | €14,907 | €19,465 | +€4,558 | +30.6% |
| Trade debts | 44 | €14,826 | €10,530 | -€4,296 | -29.0% |
| Suppliers | 440/4 | €14,826 | €10,530 | -€4,296 | -29.0% |
| Taxes, remuneration and social security | 45 | €81 | €8,935 | +€8,854 | +10,985% |
| Taxes | 450/3 | €81 | €8,935 | +€8,854 | +10,985% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,127 | €9,298 | -€11,830 | -56.0% |
| Other operating charges | 640/8 | €1,712 | €1,158 | -€554 | -32.4% |
| Gross operating margin | 9900 | €164,391 | €150,130 | -€14,261 | -8.7% |
| Operating profit (loss) | 9901 | €141,551 | €139,674 | -€1,877 | -1.3% |
| Financial income | 75/76B | €1,675 | €14,905 | +€13,230 | +790% |
| Recurring financial income | 75 | €1,675 | €14,905 | +€13,230 | +790% |
| Financial charges | 65/66B | €192 | €1,117 | +€924 | +481% |
| Recurring financial charges | 65 | €192 | €1,117 | +€924 | +481% |
| Profit (loss) for the period before taxes | 9903 | €143,035 | €153,463 | +€10,428 | +7.3% |
| Income taxes | 67/77 | €46,493 | €49,674 | +€3,181 | +6.8% |
| Profit (loss) for the period | 9904 | €96,541 | €103,789 | +€7,248 | +7.5% |
| Profit (loss) for the period to be appropriated | 9905 | €96,541 | €103,789 | +€7,248 | +7.5% |
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.