A POSTERIORI: 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 POSTERIORI
Largest movements
- Cash -€2,499
down €2,499 (-99.3%), from €2,517 to €18
mainly Other debts (-€11,634) and Tax, wage and social debts (-€689)
- Tangible fixed assets -€2,451
down €2,451 (-31.7%), from €7,724 to €5,274
- Deferred charges and accrued income -€1,691
down €1,691 (-52.8%), from €3,200 to €1,509
- Other debts -€11,634
down €11,634 (-17.3%), from €67,179 to €55,545
- Profit (loss) carried forward +€5,845
up €5,845 (+10.2%), from -€57,069 to -€51,224
- Tax, wage and social debts -€689
down €689 (-53.8%), from €1,279 to €590
of which Remuneration and social security: -€950
- Accrued charges and deferred income -€387
no longer reported in 2025 (was €387)
- Trade debts +€225
up €225 (+33.8%), from €664 to €889
- Gross operating margin +€5,665
up €5,665 (+177%), from €3,200 to €8,865
- Depreciation +€715
up €715 (+41.2%), from €1,736 to €2,451
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 | €13,441 | €6,801 | -€6,640 | -49.4% |
| Fixed assets | 21/28 | €7,724 | €5,274 | -€2,451 | -31.7% |
| Tangible fixed assets | 22/27 | €7,724 | €5,274 | -€2,451 | -31.7% |
| Furniture and vehicles | 24 | €7,724 | €5,274 | -€2,451 | -31.7% |
| Current assets | 29/58 | €5,717 | €1,527 | -€4,189 | -73.3% |
| Cash at bank and in hand | 54/58 | €2,517 | €18 | -€2,499 | -99.3% |
| Deferred charges and accrued income | 490/1 | €3,200 | €1,509 | -€1,691 | -52.8% |
| Total equity and liabilities | 10/49 | €13,441 | €6,801 | -€6,640 | -49.4% |
| Equity | 10/15 | -€56,069 | -€50,224 | +€5,845 | +10.4% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€57,069 | -€51,224 | +€5,845 | +10.2% |
| Amounts payable | 17/49 | €69,510 | €57,024 | -€12,485 | -18.0% |
| Amounts payable within one year | 42/48 | €69,122 | €57,024 | -€12,098 | -17.5% |
| Trade debts | 44 | €664 | €889 | +€225 | +33.8% |
| Suppliers | 440/4 | €664 | €889 | +€225 | +33.8% |
| Taxes, remuneration and social security | 45 | €1,279 | €590 | -€689 | -53.8% |
| Taxes | 450/3 | €329 | €590 | +€261 | +79.5% |
| Remuneration and social security | 454/9 | €950 | - | -€950 | |
| Other amounts payable | 47/48 | €67,179 | €55,545 | -€11,634 | -17.3% |
| Accrued charges and deferred income | 492/3 | €387 | - | -€387 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,736 | €2,451 | +€715 | +41.2% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €3,200 | €8,865 | +€5,665 | +177% |
| Operating profit (loss) | 9901 | €1,077 | €6,015 | +€4,938 | +459% |
| Financial charges | 65/66B | €142 | €170 | +€28 | +19.9% |
| Recurring financial charges | 65 | €142 | €170 | +€28 | +19.9% |
| Profit (loss) for the period before taxes | 9903 | €935 | €5,845 | +€4,910 | +525% |
| Profit (loss) for the period | 9904 | €935 | €5,845 | +€4,910 | +525% |
| Profit (loss) for the period to be appropriated | 9905 | €935 | €5,845 | +€4,910 | +525% |
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 19 October 2026 via checked.be.