A VOTRE GOUT: 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 VOTRE GOUT
Largest movements
- Cash +€31,607
up €31,607 (+39.0%), from €81,067 to €112,674
mainly Net result for the year (+€47,111) and Depreciation (+€5,220)
- Receivables within one year +€13,001
up €13,001 (+28.3%), from €45,927 to €58,928
of which Other amounts receivable: +€34,392
- Tangible fixed assets -€3,982
down €3,982 (-31.3%), from €12,709 to €8,727
of which Other tangible fixed assets: -€2,271
- Reserves +€45,455
up €45,455 (+47.1%), from €96,584 to €142,039
of which Distributable reserves: +€45,455
- Advances received -€11,000
no longer reported in 2025 (was €11,000)
- Trade debts +€4,385
up €4,385 (+63.1%), from €6,953 to €11,338
- Current portion of long-term debt -€2,934
down €2,934 (-65.6%), from €4,475 to €1,541
- Tax, wage and social debts +€2,294
up €2,294 (+13.1%), from €17,573 to €19,867
of which Taxes: +€1,657
- Gross operating margin +€34,529
up €34,529 (+36.3%), from €95,249 to €129,778
- Taxes +€9,111
up €9,111 (+89.7%), from €10,153 to €19,264
- Staff costs +€5,892
up €5,892 (+12.2%), from €48,129 to €54,021
- Depreciation -€3,345
down €3,345 (-39.1%), from €8,565 to €5,220
- Financial income -€1,302
down €1,302 (-90.1%), from €1,445 to €143
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 | €144,605 | €182,920 | +€38,315 | +26.5% |
| Fixed assets | 21/28 | €12,809 | €8,827 | -€3,982 | -31.1% |
| Tangible fixed assets | 22/27 | €12,709 | €8,727 | -€3,982 | -31.3% |
| Plant, machinery and equipment | 23 | €6,450 | €5,042 | -€1,408 | -21.8% |
| Furniture and vehicles | 24 | €1,827 | €1,524 | -€303 | -16.6% |
| Other tangible fixed assets | 26 | €4,432 | €2,161 | -€2,271 | -51.2% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €131,796 | €174,093 | +€42,297 | +32.1% |
| Stocks and contracts in progress | 3 | €1,127 | €510 | -€617 | -54.7% |
| Stocks | 30/36 | €1,127 | €510 | -€617 | -54.7% |
| Amounts receivable within one year | 40/41 | €45,927 | €58,928 | +€13,001 | +28.3% |
| Trade receivables | 40 | €22,341 | €950 | -€21,391 | -95.7% |
| Other amounts receivable | 41 | €23,586 | €57,978 | +€34,392 | +146% |
| Cash at bank and in hand | 54/58 | €81,067 | €112,674 | +€31,607 | +39.0% |
| Deferred charges and accrued income | 490/1 | €3,675 | €1,981 | -€1,694 | -46.1% |
| Total equity and liabilities | 10/49 | €144,605 | €182,920 | +€38,315 | +26.5% |
| Equity | 10/15 | €103,063 | €150,174 | +€47,111 | +45.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €96,584 | €142,039 | +€45,455 | +47.1% |
| Non-distributable reserves | 130/1 | €141 | €141 | = | 0.0% |
| Reserves not available under the articles | 1311 | €141 | €141 | = | 0.0% |
| Distributable reserves | 133 | €96,443 | €141,898 | +€45,455 | +47.1% |
| Profit (loss) carried forward | 14 | -€12,121 | -€10,465 | +€1,656 | +13.7% |
| Amounts payable | 17/49 | €41,542 | €32,746 | -€8,796 | -21.2% |
| Amounts payable after more than one year | 17 | €1,541 | - | -€1,541 | |
| Financial debts | 170/4 | €1,541 | - | -€1,541 | |
| Amounts payable within one year | 42/48 | €40,001 | €32,746 | -€7,255 | -18.1% |
| Current portion of amounts payable after more than one year | 42 | €4,475 | €1,541 | -€2,934 | -65.6% |
| Trade debts | 44 | €6,953 | €11,338 | +€4,385 | +63.1% |
| Suppliers | 440/4 | €6,953 | €11,338 | +€4,385 | +63.1% |
| Advances received on contracts in progress | 46 | €11,000 | - | -€11,000 | |
| Taxes, remuneration and social security | 45 | €17,573 | €19,867 | +€2,294 | +13.1% |
| Taxes | 450/3 | €12,866 | €14,523 | +€1,657 | +12.9% |
| Remuneration and social security | 454/9 | €4,707 | €5,344 | +€637 | +13.5% |
| Non-recurring operating income | 76A | €12,417 | - | -€12,417 | |
| Remuneration, social security and pensions | 62 | €48,129 | €54,021 | +€5,892 | +12.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,565 | €5,220 | -€3,345 | -39.1% |
| Other operating charges | 640/8 | €1,687 | €1,090 | -€597 | -35.4% |
| Gross operating margin | 9900 | €95,249 | €129,778 | +€34,529 | +36.3% |
| Operating profit (loss) | 9901 | €36,868 | €69,447 | +€32,579 | +88.4% |
| Financial income | 75/76B | €1,445 | €143 | -€1,302 | -90.1% |
| Recurring financial income | 75 | €1,445 | €143 | -€1,302 | -90.1% |
| Financial charges | 65/66B | €2,283 | €3,215 | +€932 | +40.8% |
| Recurring financial charges | 65 | €2,283 | €3,215 | +€932 | +40.8% |
| Profit (loss) for the period before taxes | 9903 | €36,030 | €66,375 | +€30,345 | +84.2% |
| Income taxes | 67/77 | €10,153 | €19,264 | +€9,111 | +89.7% |
| Profit (loss) for the period | 9904 | €25,877 | €47,111 | +€21,234 | +82.1% |
| Profit (loss) for the period to be appropriated | 9905 | €25,877 | €47,111 | +€21,234 | +82.1% |
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 31 October 2026 via checked.be.