A LINE: 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 LINE
Largest movements
- Receivables within one year -€5,801
down €5,801 (-4.2%), from €137,292 to €131,491
of which Trade receivables: -€7,938
- Cash -€1,655
down €1,655 (-98.1%), from €1,687 to €33
mainly Trade debts (-€2,713) and Other debts (-€2,500)
- Trade debts -€2,713
down €2,713 (-16.6%), from €16,313 to €13,600
- Other debts -€2,500
down €2,500 (-12.1%), from €20,622 to €18,122
- Profit (loss) carried forward -€2,243
down €2,243 (-3.4%), from €65,232 to €62,990
- Gross operating margin -€1,803
down €1,803 (-4,098%), from -€44 to -€1,847
- Other operating charges -€97
down €97 (-16.1%), from €602 to €505
- Financial income +€56
up €56 (+65.7%), from €85 to €140
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 | €138,979 | €131,523 | -€7,455 | -5.4% |
| Current assets | 29/58 | €138,979 | €131,523 | -€7,455 | -5.4% |
| Amounts receivable within one year | 40/41 | €137,292 | €131,491 | -€5,801 | -4.2% |
| Trade receivables | 40 | €54,811 | €46,873 | -€7,938 | -14.5% |
| Other amounts receivable | 41 | €82,481 | €84,618 | +€2,137 | +2.6% |
| Cash at bank and in hand | 54/58 | €1,687 | €33 | -€1,655 | -98.1% |
| Total equity and liabilities | 10/49 | €138,979 | €131,523 | -€7,455 | -5.4% |
| Equity | 10/15 | €102,045 | €99,802 | -€2,243 | -2.2% |
| Contributions | 10/11 | €33,466 | €33,466 | = | 0.0% |
| Capital | 10 | €33,466 | €33,466 | = | 0.0% |
| Issued capital | 100 | €33,466 | €33,466 | = | 0.0% |
| Reserves | 13 | €3,347 | €3,347 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,347 | €3,347 | = | 0.0% |
| Legal reserve | 130 | €3,347 | €3,347 | = | 0.0% |
| Profit (loss) carried forward | 14 | €65,232 | €62,990 | -€2,243 | -3.4% |
| Amounts payable | 17/49 | €36,934 | €31,722 | -€5,213 | -14.1% |
| Amounts payable within one year | 42/48 | €36,934 | €31,722 | -€5,213 | -14.1% |
| Trade debts | 44 | €16,313 | €13,600 | -€2,713 | -16.6% |
| Suppliers | 440/4 | €16,313 | €13,600 | -€2,713 | -16.6% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €20,622 | €18,122 | -€2,500 | -12.1% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Other operating charges | 640/8 | €602 | €505 | -€97 | -16.1% |
| Gross operating margin | 9900 | -€44 | -€1,847 | -€1,803 | -4,098% |
| Operating profit (loss) | 9901 | -€646 | -€2,353 | -€1,706 | -264% |
| Financial income | 75/76B | €85 | €140 | +€56 | +65.7% |
| Recurring financial income | 75 | €85 | €140 | +€56 | +65.7% |
| Financial charges | 65/66B | €35 | €30 | -€5 | -15.4% |
| Recurring financial charges | 65 | €35 | €30 | -€5 | -15.4% |
| Profit (loss) for the period before taxes | 9903 | -€597 | -€2,243 | -€1,645 | -275% |
| Profit (loss) for the period | 9904 | -€597 | -€2,243 | -€1,645 | -275% |
| Profit (loss) for the period to be appropriated | 9905 | -€597 | -€2,243 | -€1,645 | -275% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.