ACCOUNTANT SERVICES & FACILITIES: 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.
ACCOUNTANT SERVICES & FACILITIES
Largest movements
- Receivables within one year -€10,226
down €10,226 (-65.7%), from €15,571 to €5,344
- Cash +€9,457
up €9,457 (+7,325%), from €129 to €9,586
mainly Receivables within one year (+€10,226) and Trade debts (+€30)
- Tax, wage and social debts -€800
down €800 (-92.9%), from €861 to €61
- Gross operating margin +€24
up €24 (+4.2%), from €560 to €584
- Other operating charges +€14
up €14 (+2.8%), from €505 to €520
- Financial charges +€9
up €9 (+16.0%), from €55 to €64
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 | €15,700 | €14,930 | -€770 | -4.9% |
| Current assets | 29/58 | €15,700 | €14,930 | -€770 | -4.9% |
| Amounts receivable within one year | 40/41 | €15,571 | €5,344 | -€10,226 | -65.7% |
| Trade receivables | 40 | €15,571 | €5,344 | -€10,226 | -65.7% |
| Cash at bank and in hand | 54/58 | €129 | €9,586 | +€9,457 | +7,325% |
| Total equity and liabilities | 10/49 | €15,700 | €14,930 | -€770 | -4.9% |
| Equity | 10/15 | €11,500 | €11,500 | +€0 | 0.0% |
| Contributions | 10/11 | €11,500 | €11,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | +€0 | +583% |
| Amounts payable | 17/49 | €4,200 | €3,430 | -€770 | -18.3% |
| Amounts payable within one year | 42/48 | €4,200 | €3,430 | -€770 | -18.3% |
| Trade debts | 44 | €3,339 | €3,369 | +€30 | +0.9% |
| Suppliers | 440/4 | €3,339 | €3,369 | +€30 | +0.9% |
| Taxes, remuneration and social security | 45 | €861 | €61 | -€800 | -92.9% |
| Taxes | 450/3 | €861 | €61 | -€800 | -92.9% |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Gross operating margin | 9900 | €560 | €584 | +€24 | +4.2% |
| Operating profit (loss) | 9901 | €55 | €64 | +€9 | +16.8% |
| Financial charges | 65/66B | €55 | €64 | +€9 | +16.0% |
| Recurring financial charges | 65 | €55 | €64 | +€9 | +16.0% |
| Profit (loss) for the period before taxes | 9903 | €0 | €0 | +€0 | +2,300% |
| Income taxes | 67/77 | - | €0 | +€0 | |
| Profit (loss) for the period | 9904 | €0 | €0 | +€0 | +1,650% |
| Profit (loss) for the period to be appropriated | 9905 | €0 | €0 | +€0 | +1,650% |
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 29 October 2026 via checked.be.