Accounting Figures: 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.
Accounting Figures
Largest movements
- Deferred charges and accrued income +€16,564
up €16,564 (+4,258%), from €389 to €16,953
- Intangible fixed assets +€13,851
up €13,851 (+36.5%), from €37,940 to €51,791
- Receivables within one year +€8,109
up €8,109 (+21.4%), from €37,925 to €46,034
of which Trade receivables: +€4,799
- Financial fixed assets -€1,998
down €1,998 (-71.4%), from €2,800 to €802
- Trade debts +€27,414
up €27,414 (+56.4%), from €48,623 to €76,037
- Tax, wage and social debts +€11,718
up €11,718 (+67.3%), from €17,412 to €29,130
of which Taxes: +€15,988
- Profit (loss) carried forward +€7,537
up €7,537, from -€1,838 to €5,699
- Other debts -€6,975
no longer reported in 2025 (was €6,975)
- Current portion of long-term debt -€3,791
no longer reported in 2025 (was €3,791)
- Gross operating margin +€11,922
up €11,922 (+18.3%), from €64,996 to €76,918
- Staff costs -€10,681
down €10,681 (-17.5%), from €61,109 to €50,428
- Depreciation +€4,831
up €4,831 (+95.8%), from €5,040 to €9,871
- Other operating charges +€4,720
up €4,720 (+1,219%), from €387 to €5,107
- Taxes +€2,081
new in 2025: €2,081
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €85,742 | €122,291 | +€36,549 | +42.6% |
| Fixed assets | 21/28 | €47,282 | €59,289 | +€12,007 | +25.4% |
| Intangible fixed assets | 21 | €37,940 | €51,791 | +€13,851 | +36.5% |
| Tangible fixed assets | 22/27 | €6,542 | €6,696 | +€154 | +2.4% |
| Plant, machinery and equipment | 23 | €6,542 | €6,696 | +€154 | +2.4% |
| Financial fixed assets | 28 | €2,800 | €802 | -€1,998 | -71.4% |
| Current assets | 29/58 | €38,460 | €63,002 | +€24,542 | +63.8% |
| Amounts receivable within one year | 40/41 | €37,925 | €46,034 | +€8,109 | +21.4% |
| Trade receivables | 40 | €35,203 | €40,002 | +€4,799 | +13.6% |
| Other amounts receivable | 41 | €2,723 | €6,033 | +€3,310 | +122% |
| Current investments | 50/53 | €146 | €15 | -€131 | -89.9% |
| Deferred charges and accrued income | 490/1 | €389 | €16,953 | +€16,564 | +4,258% |
| Total equity and liabilities | 10/49 | €85,742 | €122,291 | +€36,549 | +42.6% |
| Equity | 10/15 | €662 | €8,199 | +€7,537 | +1,139% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,838 | €5,699 | +€7,537 | |
| Amounts payable | 17/49 | €85,080 | €114,092 | +€29,012 | +34.1% |
| Amounts payable within one year | 42/48 | €85,080 | €114,092 | +€29,012 | +34.1% |
| Current portion of amounts payable after more than one year | 42 | €3,791 | - | -€3,791 | |
| Financial debts | 43 | €8,279 | €8,926 | +€646 | +7.8% |
| Credit institutions | 430/8 | €8,279 | €8,926 | +€646 | +7.8% |
| Trade debts | 44 | €48,623 | €76,037 | +€27,414 | +56.4% |
| Suppliers | 440/4 | €48,623 | €76,037 | +€27,414 | +56.4% |
| Taxes, remuneration and social security | 45 | €17,412 | €29,130 | +€11,718 | +67.3% |
| Taxes | 450/3 | €10,150 | €26,137 | +€15,988 | +158% |
| Remuneration and social security | 454/9 | €7,262 | €2,992 | -€4,270 | -58.8% |
| Other amounts payable | 47/48 | €6,975 | - | -€6,975 | |
| Remuneration, social security and pensions | 62 | €61,109 | €50,428 | -€10,681 | -17.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,040 | €9,871 | +€4,831 | +95.8% |
| Other operating charges | 640/8 | €387 | €5,107 | +€4,720 | +1,219% |
| Gross operating margin | 9900 | €64,996 | €76,918 | +€11,922 | +18.3% |
| Operating profit (loss) | 9901 | -€1,541 | €11,512 | +€13,053 | |
| Financial income | 75/76B | - | €683 | +€683 | |
| Recurring financial income | 75 | - | €683 | +€683 | |
| Financial charges | 65/66B | €1,399 | €2,577 | +€1,177 | +84.1% |
| Recurring financial charges | 65 | €1,399 | €2,577 | +€1,177 | +84.1% |
| Profit (loss) for the period before taxes | 9903 | -€2,940 | €9,618 | +€12,558 | |
| Income taxes | 67/77 | - | €2,081 | +€2,081 | |
| Profit (loss) for the period | 9904 | -€2,940 | €7,537 | +€10,477 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,940 | €7,537 | +€10,477 |
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 26 October 2026 via checked.be.