actuaRmetrics: 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.
actuaRmetrics
Largest movements
- Cash +€24,083
up €24,083 (+70.2%), from €34,315 to €58,398
mainly Net result for the year (+€31,296) and Tax, wage and social debts (+€3,793)
- Receivables within one year +€14,179
up €14,179 (+160%), from €8,869 to €23,047
of which Trade receivables: +€11,344
- Tangible fixed assets -€1,591
down €1,591 (-11.1%), from €14,365 to €12,774
- Profit (loss) carried forward +€31,296
up €31,296 (+108%), from €28,851 to €60,146
- Tax, wage and social debts +€3,793
up €3,793 (+37.7%), from €10,057 to €13,850
- Trade debts +€1,561
up €1,561 (+104%), from €1,501 to €3,062
- Gross operating margin +€48,920
up €48,920 (+13,324%), from €367 to €49,287
- Taxes +€7,073
new in 2025: €7,073
- Financial charges +€1,302
up €1,302 (+26.2%), from €4,959 to €6,261
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
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 | €60,869 | €97,519 | +€36,650 | +60.2% |
| Fixed assets | 21/28 | €14,365 | €12,774 | -€1,591 | -11.1% |
| Tangible fixed assets | 22/27 | €14,365 | €12,774 | -€1,591 | -11.1% |
| Furniture and vehicles | 24 | €14,365 | €12,774 | -€1,591 | -11.1% |
| Current assets | 29/58 | €46,504 | €84,745 | +€38,241 | +82.2% |
| Amounts receivable within one year | 40/41 | €8,869 | €23,047 | +€14,179 | +160% |
| Trade receivables | 40 | €5,746 | €17,090 | +€11,344 | +197% |
| Other amounts receivable | 41 | €3,123 | €5,958 | +€2,835 | +90.8% |
| Cash at bank and in hand | 54/58 | €34,315 | €58,398 | +€24,083 | +70.2% |
| Deferred charges and accrued income | 490/1 | €3,320 | €3,300 | -€20 | -0.6% |
| Total equity and liabilities | 10/49 | €60,869 | €97,519 | +€36,650 | +60.2% |
| Equity | 10/15 | €49,311 | €80,606 | +€31,296 | +63.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 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 | €28,851 | €60,146 | +€31,296 | +108% |
| Amounts payable | 17/49 | €11,558 | €16,912 | +€5,354 | +46.3% |
| Amounts payable within one year | 42/48 | €11,558 | €16,912 | +€5,354 | +46.3% |
| Trade debts | 44 | €1,501 | €3,062 | +€1,561 | +104% |
| Suppliers | 440/4 | €1,501 | €3,062 | +€1,561 | +104% |
| Taxes, remuneration and social security | 45 | €10,057 | €13,850 | +€3,793 | +37.7% |
| Taxes | 450/3 | €10,057 | €13,850 | +€3,793 | +37.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,266 | €3,570 | +€304 | +9.3% |
| Other operating charges | 640/8 | €1,121 | €1,090 | -€31 | -2.7% |
| Gross operating margin | 9900 | €367 | €49,287 | +€48,920 | +13,324% |
| Operating profit (loss) | 9901 | -€4,019 | €44,627 | +€48,647 | |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | €4,959 | €6,261 | +€1,302 | +26.2% |
| Recurring financial charges | 65 | €4,959 | €6,261 | +€1,302 | +26.2% |
| Profit (loss) for the period before taxes | 9903 | -€8,979 | €38,369 | +€47,347 | |
| Income taxes | 67/77 | - | €7,073 | +€7,073 | |
| Profit (loss) for the period | 9904 | -€8,979 | €31,296 | +€40,274 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,979 | €31,296 | +€40,274 |
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 19 October 2026 via checked.be.