Accounting4U: 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.
Accounting4U
Largest movements
- Financial fixed assets +€55,000
new in 2025: €55,000
- Receivables within one year +€6,521
up €6,521 (+12,786%), from €51 to €6,572
of which Trade receivables: +€6,402
- Cash -€3,545
down €3,545 (-9.1%), from €39,168 to €35,623
- Tangible fixed assets +€1,819
new in 2025: €1,819
- Debts after one year +€55,000
new in 2025: €55,000
- Profit (loss) carried forward +€4,849
up €4,849 (+9.5%), from €51,019 to €55,868
- Tax, wage and social debts +€1,385
new in 2025: €1,385
- Gross operating margin +€5,736
up €5,736, from -€64 to €5,672
- Financial income +€1,937
new in 2025: €1,937
- Taxes +€1,201
new in 2025: €1,201
- Other operating charges +€539
up €539 (+93.9%), from €574 to €1,113
- Depreciation +€305
new in 2025: €305
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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €53,219 | €114,951 | +€61,732 | +116% |
| Fixed assets | 21/28 | - | €56,819 | +€56,819 | |
| Tangible fixed assets | 22/27 | - | €1,819 | +€1,819 | |
| Furniture and vehicles | 24 | - | €1,819 | +€1,819 | |
| Financial fixed assets | 28 | - | €55,000 | +€55,000 | |
| Current assets | 29/58 | €53,219 | €58,132 | +€4,913 | +9.2% |
| Amounts receivable after more than one year | 29 | €14,000 | €15,086 | +€1,086 | +7.8% |
| Other amounts receivable | 291 | €14,000 | €15,086 | +€1,086 | +7.8% |
| Amounts receivable within one year | 40/41 | €51 | €6,572 | +€6,521 | +12,786% |
| Trade receivables | 40 | - | €6,402 | +€6,402 | |
| Other amounts receivable | 41 | €51 | €170 | +€119 | +234% |
| Cash at bank and in hand | 54/58 | €39,168 | €35,623 | -€3,545 | -9.1% |
| Deferred charges and accrued income | 490/1 | - | €852 | +€852 | |
| Total equity and liabilities | 10/49 | €53,219 | €114,951 | +€61,732 | +116% |
| Equity | 10/15 | €53,219 | €58,068 | +€4,849 | +9.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €200 | €200 | = | 0.0% |
| Distributable reserves | 133 | €200 | €200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €51,019 | €55,868 | +€4,849 | +9.5% |
| Amounts payable | 17/49 | - | €56,883 | +€56,883 | |
| Amounts payable after more than one year | 17 | - | €55,000 | +€55,000 | |
| Financial debts | 170/4 | - | €55,000 | +€55,000 | |
| Amounts payable within one year | 42/48 | - | €1,883 | +€1,883 | |
| Trade debts | 44 | - | €498 | +€498 | |
| Suppliers | 440/4 | - | €498 | +€498 | |
| Taxes, remuneration and social security | 45 | - | €1,385 | +€1,385 | |
| Taxes | 450/3 | - | €1,385 | +€1,385 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €305 | +€305 | |
| Other operating charges | 640/8 | €574 | €1,113 | +€539 | +93.9% |
| Gross operating margin | 9900 | -€64 | €5,672 | +€5,736 | |
| Operating profit (loss) | 9901 | -€638 | €4,254 | +€4,892 | |
| Financial income | 75/76B | - | €1,937 | +€1,937 | |
| Recurring financial income | 75 | - | €1,937 | +€1,937 | |
| Financial charges | 65/66B | €35 | €142 | +€107 | +307% |
| Recurring financial charges | 65 | €35 | €142 | +€107 | +307% |
| Profit (loss) for the period before taxes | 9903 | -€673 | €6,049 | +€6,722 | |
| Income taxes | 67/77 | - | €1,201 | +€1,201 | |
| Profit (loss) for the period | 9904 | -€673 | €4,849 | +€5,522 | |
| Profit (loss) for the period to be appropriated | 9905 | -€673 | €4,849 | +€5,522 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.