Accountancy Support: 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.
Accountancy Support
Largest movements
- Receivables within one year -€35,777
down €35,777 (-62.1%), from €57,632 to €21,856
of which Other amounts receivable: -€40,731
- Cash +€25,982
up €25,982 (+185%), from €14,068 to €40,050
mainly Receivables within one year (+€35,777) and Net result for the year (+€15,970)
- Tangible fixed assets -€6,313
down €6,313 (-53.4%), from €11,812 to €5,499
- Other debts -€10,379
down €10,379 (-39.4%), from €26,348 to €15,970
- Tax, wage and social debts +€6,642
up €6,642 (+38.0%), from €17,469 to €24,111
- Debts after one year -€6,343
no longer reported in 2025 (was €6,343)
- Current portion of long-term debt -€4,218
no longer reported in 2025 (was €4,218)
- Trade debts -€1,809
no longer reported in 2025 (was €1,809)
- Gross operating margin -€12,351
down €12,351 (-29.0%), from €42,597 to €30,246
- Taxes -€3,281
down €3,281 (-39.5%), from €8,316 to €5,035
- Financial charges +€918
up €918 (+130%), from €705 to €1,623
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 | €83,512 | €67,405 | -€16,107 | -19.3% |
| Fixed assets | 21/28 | €11,812 | €5,499 | -€6,313 | -53.4% |
| Tangible fixed assets | 22/27 | €11,812 | €5,499 | -€6,313 | -53.4% |
| Furniture and vehicles | 24 | €11,812 | €5,499 | -€6,313 | -53.4% |
| Current assets | 29/58 | €71,700 | €61,906 | -€9,795 | -13.7% |
| Amounts receivable within one year | 40/41 | €57,632 | €21,856 | -€35,777 | -62.1% |
| Trade receivables | 40 | - | €4,954 | +€4,954 | |
| Other amounts receivable | 41 | €57,632 | €16,901 | -€40,731 | -70.7% |
| Cash at bank and in hand | 54/58 | €14,068 | €40,050 | +€25,982 | +185% |
| Total equity and liabilities | 10/49 | €83,512 | €67,405 | -€16,107 | -19.3% |
| Equity | 10/15 | €27,324 | €27,324 | = | 0.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Capital | 10 | €5,000 | €5,000 | = | 0.0% |
| Issued capital | 100 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €22,324 | €22,324 | = | 0.0% |
| Distributable reserves | 133 | €22,324 | €22,324 | = | 0.0% |
| Amounts payable | 17/49 | €56,188 | €40,081 | -€16,107 | -28.7% |
| Amounts payable after more than one year | 17 | €6,343 | - | -€6,343 | |
| Financial debts | 170/4 | €6,343 | - | -€6,343 | |
| Amounts payable within one year | 42/48 | €49,845 | €40,081 | -€9,764 | -19.6% |
| Current portion of amounts payable after more than one year | 42 | €4,218 | - | -€4,218 | |
| Trade debts | 44 | €1,809 | - | -€1,809 | |
| Suppliers | 440/4 | €1,809 | - | -€1,809 | |
| Taxes, remuneration and social security | 45 | €17,469 | €24,111 | +€6,642 | +38.0% |
| Taxes | 450/3 | €17,469 | €24,111 | +€6,642 | +38.0% |
| Other amounts payable | 47/48 | €26,348 | €15,970 | -€10,379 | -39.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,088 | €7,088 | = | 0.0% |
| Other operating charges | 640/8 | €141 | €532 | +€392 | +279% |
| Gross operating margin | 9900 | €42,597 | €30,246 | -€12,351 | -29.0% |
| Operating profit (loss) | 9901 | €35,369 | €22,626 | -€12,743 | -36.0% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €705 | €1,623 | +€918 | +130% |
| Recurring financial charges | 65 | €705 | €1,623 | +€918 | +130% |
| Profit (loss) for the period before taxes | 9903 | €34,664 | €21,004 | -€13,660 | -39.4% |
| Income taxes | 67/77 | €8,316 | €5,035 | -€3,281 | -39.5% |
| Profit (loss) for the period | 9904 | €26,348 | €15,970 | -€10,379 | -39.4% |
| Profit (loss) for the period to be appropriated | 9905 | €26,348 | €15,970 | -€10,379 | -39.4% |
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 24 October 2026 via checked.be.