ACCOUNTLY: what changed
Two fiscal 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.
ACCOUNTLY
Largest movements
- Intangible fixed assets -€5,149
down €5,149 (-31.2%), from €16,495 to €11,346
- Cash -€2,836
down €2,836 (-99.8%), from €2,841 to €5
mainly Net result for the year (-€18,592) and Debts after one year (-€8,829)
- Reserves -€18,592
down €18,592 (-15.4%), from €120,363 to €101,771
of which Distributable reserves: -€18,592
- Other debts +€15,413
up €15,413 (+400.6%), from €3,847 to €19,260
- Debts after one year -€8,829
down €8,829 (-44.9%), from €19,685 to €10,856
- Purchases and services -€9,110
down €9,110 (-39.6%), from €22,982 to €13,872
- Turnover -€7,686
down €7,686 (-42.8%), from €17,973 to €10,287
- Financial income -€5,698
no longer reported in 2025 (was €5,698)
of which Financial income: -€5,698
- Financial charges -€2,760
down €2,760 (-36.4%), from €7,583 to €4,823
- Other operating charges +€2,573
up €2,573 (+380.1%), from €677 to €3,250
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.
Cash bridge derived
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 | €234,663 | €225,530 | -€9,133 | -3.9% |
| Fixed assets | 21/28 | €16,495 | €11,346 | -€5,149 | -31.2% |
| Intangible fixed assets | 21 | €16,495 | €11,346 | -€5,149 | -31.2% |
| Current assets | 29/58 | €218,168 | €214,184 | -€3,984 | -1.8% |
| Amounts receivable after more than one year | 29 | €104,637 | €103,801 | -€836 | -0.8% |
| Other amounts receivable | 291 | €104,637 | €103,801 | -€836 | -0.8% |
| Amounts receivable within one year | 40/41 | €110,176 | €109,847 | -€329 | -0.3% |
| Trade receivables | 40 | €107,692 | €109,235 | +€1,543 | +1.4% |
| Other amounts receivable | 41 | €2,484 | €612 | -€1,872 | -75.4% |
| Cash at bank and in hand | 54/58 | €2,841 | €5 | -€2,836 | -99.8% |
| Deferred charges and accrued income | 490/1 | €514 | €531 | +€17 | +3.3% |
| Total equity and liabilities | 10/49 | €234,663 | €225,530 | -€9,133 | -3.9% |
| Equity | 10/15 | €163,963 | €145,371 | -€18,592 | -11.3% |
| Contributions | 10/11 | €43,600 | €43,600 | = | 0.0% |
| Reserves | 13 | €120,363 | €101,771 | -€18,592 | -15.4% |
| Tax-exempt reserves | 132 | €28,906 | €28,906 | = | 0.0% |
| Distributable reserves | 133 | €91,457 | €72,865 | -€18,592 | -20.3% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Provisions and deferred taxes | 16 | €13,540 | €13,540 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €13,540 | €13,540 | = | 0.0% |
| Other liabilities and charges | 164/5 | €13,540 | €13,540 | = | 0.0% |
| Amounts payable | 17/49 | €57,160 | €66,619 | +€9,459 | +16.5% |
| Amounts payable after more than one year | 17 | €19,685 | €10,856 | -€8,829 | -44.9% |
| Financial debts | 170/4 | €19,685 | €10,856 | -€8,829 | -44.9% |
| Amounts payable within one year | 42/48 | €37,475 | €55,763 | +€18,288 | +48.8% |
| Current portion of amounts payable after more than one year | 42 | €8,411 | €8,829 | +€418 | +5.0% |
| Financial debts | 43 | €24,997 | €25,812 | +€815 | +3.3% |
| Credit institutions | 430/8 | €24,997 | €25,812 | +€815 | +3.3% |
| Trade debts | 44 | €178 | €1,771 | +€1,593 | +894.9% |
| Suppliers | 440/4 | €178 | €1,771 | +€1,593 | +894.9% |
| Taxes, remuneration and social security | 45 | €42 | €91 | +€49 | +116.7% |
| Taxes | 450/3 | €42 | €91 | +€49 | +116.7% |
| Other amounts payable | 47/48 | €3,847 | €19,260 | +€15,413 | +400.6% |
| Turnover | 70 | €17,973 | €10,287 | -€7,686 | -42.8% |
| Non-recurring operating income | 76A | - | €250 | +€250 | |
| Goods, raw materials, services and sundry goods | 60/61 | €22,982 | €13,872 | -€9,110 | -39.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,149 | €5,149 | = | 0.0% |
| Other operating charges | 640/8 | €677 | €3,250 | +€2,573 | +380.1% |
| Gross operating margin | 9900 | -€5,009 | -€3,335 | +€1,674 | +33.4% |
| Operating profit (loss) | 9901 | -€10,835 | -€11,734 | -€899 | -8.3% |
| Financial income | 75/76B | €5,698 | - | -€5,698 | |
| Recurring financial income | 75 | €5,698 | - | -€5,698 | |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €7,583 | €4,823 | -€2,760 | -36.4% |
| Recurring financial charges | 65 | €7,583 | €4,823 | -€2,760 | -36.4% |
| Profit (loss) for the period before taxes | 9903 | -€12,720 | -€16,557 | -€3,837 | -30.2% |
| Income taxes | 67/77 | €0 | €2,035 | +€2,035 | |
| Profit (loss) for the period | 9904 | -€12,720 | -€18,592 | -€5,872 | -46.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,720 | -€18,592 | -€5,872 | -46.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.