ACTIVE ACCOUNT: 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.
ACTIVE ACCOUNT
Largest movements
- Tangible fixed assets -€1,867
down €1,867 (-12.5%), from €14,933 to €13,067
- Profit (loss) carried forward -€3,497
down €3,497 (-2.4%), from -€143,361 to -€146,859
- Debts after one year +€1,350
up €1,350 (+1.2%), from €116,000 to €117,350
- Gross operating margin +€2,374
up €2,374 (+69.6%), from -€3,411 to -€1,038
- Purchases and services +€1,038
new in 2025: €1,038
- Other operating charges -€364
down €364 (-39.9%), from €912 to €548
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 | €20,586 | €18,650 | -€1,936 | -9.4% |
| Fixed assets | 21/28 | €14,933 | €13,067 | -€1,867 | -12.5% |
| Tangible fixed assets | 22/27 | €14,933 | €13,067 | -€1,867 | -12.5% |
| Plant, machinery and equipment | 23 | €14,933 | €13,067 | -€1,867 | -12.5% |
| Current assets | 29/58 | €5,653 | €5,584 | -€69 | -1.2% |
| Stocks and contracts in progress | 3 | €5,570 | €5,570 | = | 0.0% |
| Stocks | 30/36 | €5,570 | €5,570 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €83 | €14 | -€69 | -83.3% |
| Total equity and liabilities | 10/49 | €20,586 | €18,650 | -€1,936 | -9.4% |
| Equity | 10/15 | -€121,041 | -€124,539 | -€3,497 | -2.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Outside capital | 11 | - | €18,600 | +€18,600 | |
| Other | 1109/19 | - | €18,600 | +€18,600 | |
| Reserves | 13 | €3,720 | €3,720 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,720 | €3,720 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,720 | €3,720 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€143,361 | -€146,859 | -€3,497 | -2.4% |
| Amounts payable | 17/49 | €141,627 | €143,189 | +€1,562 | +1.1% |
| Amounts payable after more than one year | 17 | €116,000 | €117,350 | +€1,350 | +1.2% |
| Financial debts | 170/4 | €116,000 | €117,350 | +€1,350 | +1.2% |
| Amounts payable within one year | 42/48 | €25,627 | €25,839 | +€212 | +0.8% |
| Trade debts | 44 | €387 | €400 | +€12 | +3.2% |
| Suppliers | 440/4 | €387 | €400 | +€12 | +3.2% |
| Taxes, remuneration and social security | 45 | €488 | €488 | = | 0.0% |
| Taxes | 450/3 | €488 | €488 | = | 0.0% |
| Other amounts payable | 47/48 | €24,752 | €24,952 | +€199 | +0.8% |
| Goods, raw materials, services and sundry goods | 60/61 | - | €1,038 | +€1,038 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,867 | €1,867 | = | 0.0% |
| Other operating charges | 640/8 | €912 | €548 | -€364 | -39.9% |
| Gross operating margin | 9900 | -€3,411 | -€1,038 | +€2,374 | +69.6% |
| Operating profit (loss) | 9901 | -€6,190 | -€3,452 | +€2,738 | +44.2% |
| Financial charges | 65/66B | €44 | €45 | +€2 | +3.4% |
| Recurring financial charges | 65 | €44 | €45 | +€2 | +3.4% |
| Profit (loss) for the period before taxes | 9903 | -€6,234 | -€3,497 | +€2,736 | +43.9% |
| Profit (loss) for the period | 9904 | -€6,234 | -€3,497 | +€2,736 | +43.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,234 | -€3,497 | +€2,736 | +43.9% |
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 4 October 2026 via checked.be.