ACTUAL SYSTEMS: 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.
ACTUAL SYSTEMS
Largest movements
- Cash -€11,898
down €11,898 (-71.4%), from €16,668 to €4,769
mainly Tax, wage and social debts (-€61,409) and Investment in fixed assets (net) (-€1,896)
- Stocks and contracts -€9,283
down €9,283 (-28.9%), from €32,102 to €22,819
- Receivables within one year -€6,655
down €6,655 (-16.6%), from €40,132 to €33,477
of which Other amounts receivable: -€4,160
- Tangible fixed assets +€1,211
up €1,211 (+79.2%), from €1,529 to €2,740
- Tax, wage and social debts -€61,409
no longer reported in 2025 (was €61,409)
of which Remuneration and social security: -€53,366
- Other debts +€32,350
new in 2025: €32,350
- Trade debts +€1,986
up €1,986 (+151.5%), from €1,311 to €3,297
of which Bills of exchange payable: +€1,225
- Contributions +€1,859
up €1,859 (+10.0%), from €18,592 to €20,451
- Reserves -€1,859
down €1,859 (-10.2%), from €18,151 to €16,291
of which Distributable reserves: -€16,291
- Turnover -€67,996
no longer reported in 2025 (was €67,996)
- Purchases and services -€57,934
no longer reported in 2025 (was €57,934)
- Gross operating margin -€6,349
down €6,349 (-63.1%), from €10,062 to €3,713
- Staff costs -€4,706
down €4,706 (-65.7%), from €7,166 to €2,460
- Other operating charges -€1,801
no longer reported in 2025 (was €1,801)
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 | €90,432 | €63,805 | -€26,626 | -29.4% |
| Fixed assets | 21/28 | €1,529 | €2,740 | +€1,211 | +79.2% |
| Tangible fixed assets | 22/27 | €1,529 | €2,740 | +€1,211 | +79.2% |
| Furniture and vehicles | 24 | €1,529 | €2,740 | +€1,211 | +79.2% |
| Current assets | 29/58 | €88,903 | €61,066 | -€27,837 | -31.3% |
| Stocks and contracts in progress | 3 | €32,102 | €22,819 | -€9,283 | -28.9% |
| Stocks | 30/36 | €32,102 | €22,819 | -€9,283 | -28.9% |
| Amounts receivable within one year | 40/41 | €40,132 | €33,477 | -€6,655 | -16.6% |
| Trade receivables | 40 | €8,195 | €5,700 | -€2,496 | -30.5% |
| Other amounts receivable | 41 | €31,937 | €27,777 | -€4,160 | -13.0% |
| Cash at bank and in hand | 54/58 | €16,668 | €4,769 | -€11,898 | -71.4% |
| Total equity and liabilities | 10/49 | €90,432 | €63,805 | -€26,626 | -29.4% |
| Equity | 10/15 | €27,712 | €28,159 | +€447 | +1.6% |
| Contributions | 10/11 | €18,592 | €20,451 | +€1,859 | +10.0% |
| Capital | 10 | €18,592 | - | -€18,592 | |
| Issued capital | 100 | €18,592 | - | -€18,592 | |
| Reserves | 13 | €18,151 | €16,291 | -€1,859 | -10.2% |
| Non-distributable reserves | 130/1 | €1,859 | €16,291 | +€14,432 | +776.3% |
| Legal reserve | 130 | €1,859 | - | -€1,859 | |
| Reserves not available under the articles | 1311 | - | €16,291 | +€16,291 | |
| Distributable reserves | 133 | €16,291 | - | -€16,291 | |
| Profit (loss) carried forward | 14 | -€9,031 | -€8,584 | +€447 | +4.9% |
| Amounts payable | 17/49 | €62,720 | €35,647 | -€27,073 | -43.2% |
| Amounts payable within one year | 42/48 | €62,720 | €35,647 | -€27,073 | -43.2% |
| Trade debts | 44 | €1,311 | €3,297 | +€1,986 | +151.5% |
| Suppliers | 440/4 | €1,311 | €2,072 | +€761 | +58.0% |
| Bills of exchange payable | 441 | - | €1,225 | +€1,225 | |
| Taxes, remuneration and social security | 45 | €61,409 | - | -€61,409 | |
| Taxes | 450/3 | €8,043 | - | -€8,043 | |
| Remuneration and social security | 454/9 | €53,366 | - | -€53,366 | |
| Other amounts payable | 47/48 | - | €32,350 | +€32,350 | |
| Turnover | 70 | €67,996 | - | -€67,996 | |
| Goods, raw materials, services and sundry goods | 60/61 | €57,934 | - | -€57,934 | |
| Remuneration, social security and pensions | 62 | €7,166 | €2,460 | -€4,706 | -65.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €685 | +€685 | |
| Other operating charges | 640/8 | €1,801 | - | -€1,801 | |
| Gross operating margin | 9900 | €10,062 | €3,713 | -€6,349 | -63.1% |
| Operating profit (loss) | 9901 | €1,095 | €568 | -€527 | -48.1% |
| Financial charges | 65/66B | €99 | €121 | +€22 | +22.4% |
| Recurring financial charges | 65 | €99 | €121 | +€22 | +22.4% |
| Profit (loss) for the period before taxes | 9903 | €996 | €447 | -€550 | -55.2% |
| Profit (loss) for the period | 9904 | €996 | €447 | -€550 | -55.2% |
| Profit (loss) for the period to be appropriated | 9905 | €996 | €447 | -€550 | -55.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.