Action Point: 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.
Action Point
Largest movements
- Cash +€105,266
up €105,266 (+2266.5%), from €4,645 to €109,911
mainly Receivables within one year (+€85,986) and Net result for the year (+€15,442)
- Receivables within one year -€85,986
down €85,986 (-90.8%), from €94,746 to €8,760
of which Other amounts receivable: -€84,360
- Profit (loss) carried forward +€15,442
up €15,442 (+13.8%), from €111,636 to €127,079
- Tax, wage and social debts +€3,058
up €3,058 (+411.1%), from €744 to €3,802
- Gross operating margin +€10,017
up €10,017 (+123.1%), from €8,134 to €18,151
- Taxes +€2,654
new in 2025: €2,654
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 | €120,757 | €140,037 | +€19,280 | +16.0% |
| Current assets | 29/58 | €120,757 | €140,037 | +€19,280 | +16.0% |
| Amounts receivable within one year | 40/41 | €94,746 | €8,760 | -€85,986 | -90.8% |
| Trade receivables | 40 | €5,304 | €3,678 | -€1,626 | -30.6% |
| Other amounts receivable | 41 | €89,442 | €5,082 | -€84,360 | -94.3% |
| Current investments | 50/53 | €21,366 | €21,366 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €4,645 | €109,911 | +€105,266 | +2266.5% |
| Total equity and liabilities | 10/49 | €120,757 | €140,037 | +€19,280 | +16.0% |
| Equity | 10/15 | €119,696 | €135,139 | +€15,442 | +12.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €111,636 | €127,079 | +€15,442 | +13.8% |
| Amounts payable | 17/49 | €1,061 | €4,899 | +€3,838 | +361.8% |
| Amounts payable within one year | 42/48 | €1,061 | €4,899 | +€3,838 | +361.8% |
| Trade debts | 44 | €317 | €153 | -€164 | -51.6% |
| Suppliers | 440/4 | €317 | €153 | -€164 | -51.6% |
| Taxes, remuneration and social security | 45 | €744 | €3,802 | +€3,058 | +411.1% |
| Taxes | 450/3 | €744 | €3,802 | +€3,058 | +411.1% |
| Other amounts payable | 47/48 | - | €943 | +€943 | |
| Other operating charges | 640/8 | - | €22 | +€22 | |
| Gross operating margin | 9900 | €8,134 | €18,151 | +€10,017 | +123.1% |
| Operating profit (loss) | 9901 | €8,134 | €18,129 | +€9,995 | +122.9% |
| Financial income | 75/76B | €0 | €1 | +€0 | +74.3% |
| Recurring financial income | 75 | €0 | €1 | +€0 | +74.3% |
| Financial charges | 65/66B | €69 | €33 | -€36 | -52.0% |
| Recurring financial charges | 65 | €69 | €33 | -€36 | -52.0% |
| Profit (loss) for the period before taxes | 9903 | €8,065 | €18,096 | +€10,031 | +124.4% |
| Income taxes | 67/77 | - | €2,654 | +€2,654 | |
| Profit (loss) for the period | 9904 | €8,065 | €15,442 | +€7,377 | +91.5% |
| Profit (loss) for the period to be appropriated | 9905 | €8,065 | €15,442 | +€7,377 | +91.5% |
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 9 October 2026 via checked.be.