A-NORMALITÉ: what changed
Two fiscal 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-NORMALITÉ
Largest movements
- Receivables within one year +€8,048
up €8,048 (+25.1%), from €32,071 to €40,119
- Tangible fixed assets -€7,815
down €7,815 (-30.8%), from €25,411 to €17,596
- Deferred charges and accrued income +€1,018
new in 2025: €1,018
- Cash +€1,006
up €1,006 (+259.0%), from €388 to €1,394
mainly Other debts (+€8,202) and Depreciation (+€7,815)
- Other debts +€8,202
up €8,202 (+33.8%), from €24,277 to €32,479
- Profit (loss) carried forward -€6,797
down €6,797 (-73.2%), from €9,279 to €2,482
- Tax, wage and social debts +€1,093
up €1,093 (+14.6%), from €7,482 to €8,575
- Turnover -€23,230
down €23,230 (-43.8%), from €53,010 to €29,780
- Gross operating margin -€16,348
down €16,348 (-48.4%), from €33,790 to €17,442
- Purchases and services -€6,882
down €6,882 (-35.8%), from €19,220 to €12,338
- Taxes -€1,505
down €1,505 (-30.6%), from €4,920 to €3,415
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 | €57,870 | €60,126 | +€2,256 | +3.9% |
| Fixed assets | 21/28 | €25,411 | €17,596 | -€7,815 | -30.8% |
| Tangible fixed assets | 22/27 | €25,411 | €17,596 | -€7,815 | -30.8% |
| Furniture and vehicles | 24 | €25,411 | €17,596 | -€7,815 | -30.8% |
| Current assets | 29/58 | €32,459 | €42,530 | +€10,071 | +31.0% |
| Amounts receivable within one year | 40/41 | €32,071 | €40,119 | +€8,048 | +25.1% |
| Trade receivables | 40 | €32,071 | €40,119 | +€8,048 | +25.1% |
| Cash at bank and in hand | 54/58 | €388 | €1,394 | +€1,006 | +259.0% |
| Deferred charges and accrued income | 490/1 | - | €1,018 | +€1,018 | |
| Total equity and liabilities | 10/49 | €57,870 | €60,126 | +€2,256 | +3.9% |
| Equity | 10/15 | €24,279 | €17,482 | -€6,797 | -28.0% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Capital | 10 | €15,000 | €15,000 | = | 0.0% |
| Issued capital | 100 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,279 | €2,482 | -€6,797 | -73.2% |
| Amounts payable | 17/49 | €33,591 | €42,644 | +€9,053 | +26.9% |
| Amounts payable within one year | 42/48 | €33,591 | €42,644 | +€9,053 | +26.9% |
| Trade debts | 44 | €1,832 | €1,590 | -€242 | -13.2% |
| Suppliers | 440/4 | €1,832 | €1,590 | -€242 | -13.2% |
| Taxes, remuneration and social security | 45 | €7,482 | €8,575 | +€1,093 | +14.6% |
| Taxes | 450/3 | €7,482 | €8,575 | +€1,093 | +14.6% |
| Other amounts payable | 47/48 | €24,277 | €32,479 | +€8,202 | +33.8% |
| Turnover | 70 | €53,010 | €29,780 | -€23,230 | -43.8% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €19,220 | €12,338 | -€6,882 | -35.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,815 | €7,815 | = | 0.0% |
| Other operating charges | 640/8 | €1,229 | €919 | -€310 | -25.2% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €33,790 | €17,442 | -€16,348 | -48.4% |
| Operating profit (loss) | 9901 | €24,746 | €8,708 | -€16,038 | -64.8% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €54 | €90 | +€36 | +67.2% |
| Recurring financial charges | 65 | €54 | €90 | +€36 | +67.2% |
| Non-recurring financial charges | 66B | €54 | €90 | +€36 | +67.2% |
| Profit (loss) for the period before taxes | 9903 | €24,692 | €8,618 | -€16,074 | -65.1% |
| Income taxes | 67/77 | €4,920 | €3,415 | -€1,505 | -30.6% |
| Profit (loss) for the period | 9904 | €19,772 | €5,203 | -€14,569 | -73.7% |
| Profit (loss) for the period to be appropriated | 9905 | €19,772 | €5,203 | -€14,569 | -73.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.