Account & Data: 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.
Account & Data
Largest movements
- Tangible fixed assets -€8,058
down €8,058 (-8.7%), from €92,617 to €84,560
- Receivables within one year -€2,128
down €2,128 (-13.3%), from €16,004 to €13,876
- Cash +€2,125
up €2,125 (+175%), from €1,215 to €3,340
mainly Net result for the year (+€14,480) and Depreciation (+€8,058)
- Current portion of long-term debt -€16,655
down €16,655 (-74.8%), from €22,272 to €5,617
- Reserves +€14,480
up €14,480 (+19.4%), from €74,486 to €88,966
- Debts after one year -€5,617
no longer reported in 2025 (was €5,617)
- Gross operating margin +€1,469
up €1,469 (+4.8%), from €30,578 to €32,048
- Taxes +€550
up €550 (+8.8%), from €6,241 to €6,791
- Financial charges -€392
down €392 (-48.2%), from €813 to €421
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 | €124,881 | €116,878 | -€8,002 | -6.4% |
| Fixed assets | 21/28 | €92,617 | €84,560 | -€8,058 | -8.7% |
| Tangible fixed assets | 22/27 | €92,617 | €84,560 | -€8,058 | -8.7% |
| Land and buildings | 22 | €92,617 | €84,560 | -€8,058 | -8.7% |
| Current assets | 29/58 | €32,263 | €32,319 | +€56 | +0.2% |
| Amounts receivable within one year | 40/41 | €16,004 | €13,876 | -€2,128 | -13.3% |
| Trade receivables | 40 | €16,004 | €13,876 | -€2,128 | -13.3% |
| Current investments | 50/53 | €15,045 | €15,103 | +€58 | +0.4% |
| Cash at bank and in hand | 54/58 | €1,215 | €3,340 | +€2,125 | +175% |
| Total equity and liabilities | 10/49 | €124,881 | €116,878 | -€8,002 | -6.4% |
| Equity | 10/15 | €94,486 | €108,966 | +€14,480 | +15.3% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €74,486 | €88,966 | +€14,480 | +19.4% |
| Distributable reserves | 133 | €74,486 | €88,966 | +€14,480 | +19.4% |
| Amounts payable | 17/49 | €30,394 | €7,912 | -€22,482 | -74.0% |
| Amounts payable after more than one year | 17 | €5,617 | - | -€5,617 | |
| Financial debts | 170/4 | €5,617 | - | -€5,617 | |
| Amounts payable within one year | 42/48 | €24,777 | €7,912 | -€16,865 | -68.1% |
| Current portion of amounts payable after more than one year | 42 | €22,272 | €5,617 | -€16,655 | -74.8% |
| Trade debts | 44 | €631 | - | -€631 | |
| Suppliers | 440/4 | €631 | - | -€631 | |
| Taxes, remuneration and social security | 45 | €1,874 | €2,295 | +€421 | +22.4% |
| Taxes | 450/3 | €1,874 | €2,295 | +€421 | +22.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,058 | €8,058 | = | 0.0% |
| Other operating charges | 640/8 | €2,311 | €2,381 | +€71 | +3.1% |
| Gross operating margin | 9900 | €30,578 | €32,048 | +€1,469 | +4.8% |
| Operating profit (loss) | 9901 | €20,210 | €21,608 | +€1,399 | +6.9% |
| Financial income | 75/76B | €97 | €83 | -€13 | -13.7% |
| Recurring financial income | 75 | €97 | €83 | -€13 | -13.7% |
| Financial charges | 65/66B | €813 | €421 | -€392 | -48.2% |
| Recurring financial charges | 65 | €813 | €421 | -€392 | -48.2% |
| Profit (loss) for the period before taxes | 9903 | €19,493 | €21,271 | +€1,778 | +9.1% |
| Income taxes | 67/77 | €6,241 | €6,791 | +€550 | +8.8% |
| Profit (loss) for the period | 9904 | €13,252 | €14,480 | +€1,228 | +9.3% |
| Profit (loss) for the period to be appropriated | 9905 | €13,252 | €14,480 | +€1,228 | +9.3% |
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 15 October 2026 via checked.be.