ACTUEL GRAFIC: 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.
ACTUEL GRAFIC
Largest movements
- Tangible fixed assets -€28,655
down €28,655 (-8.4%), from €339,383 to €310,728
of which Land and buildings: -€20,109
- Receivables within one year -€15,918
down €15,918 (-32.0%), from €49,761 to €33,843
of which Trade receivables: -€13,051
- Cash +€14,514
up €14,514 (+96.7%), from €15,009 to €29,523
mainly Other debts (+€69,531) and Depreciation (+€28,655)
- Other debts +€69,531
up €69,531 (+1912.5%), from €3,636 to €73,167
- Trade debts -€58,302
down €58,302 (-35.7%), from €163,481 to €105,179
- Reserves -€24,226
down €24,226 (-13.1%), from €185,029 to €160,804
of which Distributable reserves: -€24,226
- Tax, wage and social debts -€17,063
down €17,063 (-51.0%), from €33,481 to €16,418
of which Taxes: -€16,727
- Turnover -€113,843
down €113,843 (-52.8%), from €215,589 to €101,746
- Purchases and services -€60,804
down €60,804 (-85.0%), from €71,509 to €10,706
- Gross operating margin -€53,039
down €53,039 (-36.8%), from €144,080 to €91,040
- Taxes -€16,431
down €16,431 (-87.2%), from €18,839 to €2,408
- Staff costs +€5,174
up €5,174 (+6.9%), from €75,183 to €80,356
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 | €404,227 | €374,168 | -€30,059 | -7.4% |
| Fixed assets | 21/28 | €339,457 | €310,802 | -€28,655 | -8.4% |
| Tangible fixed assets | 22/27 | €339,383 | €310,728 | -€28,655 | -8.4% |
| Land and buildings | 22 | €302,573 | €282,464 | -€20,109 | -6.6% |
| Furniture and vehicles | 24 | €36,809 | €28,264 | -€8,545 | -23.2% |
| Financial fixed assets | 28 | €74 | €74 | = | 0.0% |
| Current assets | 29/58 | €64,770 | €63,366 | -€1,404 | -2.2% |
| Amounts receivable within one year | 40/41 | €49,761 | €33,843 | -€15,918 | -32.0% |
| Trade receivables | 40 | €41,861 | €28,810 | -€13,051 | -31.2% |
| Other amounts receivable | 41 | €7,899 | €5,033 | -€2,867 | -36.3% |
| Cash at bank and in hand | 54/58 | €15,009 | €29,523 | +€14,514 | +96.7% |
| Total equity and liabilities | 10/49 | €404,227 | €374,168 | -€30,059 | -7.4% |
| Equity | 10/15 | €203,629 | €179,404 | -€24,226 | -11.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €185,029 | €160,804 | -€24,226 | -13.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €183,169 | €158,944 | -€24,226 | -13.2% |
| Amounts payable | 17/49 | €200,598 | €194,765 | -€5,833 | -2.9% |
| Amounts payable within one year | 42/48 | €200,598 | €194,765 | -€5,833 | -2.9% |
| Trade debts | 44 | €163,481 | €105,179 | -€58,302 | -35.7% |
| Suppliers | 440/4 | €163,481 | €105,179 | -€58,302 | -35.7% |
| Taxes, remuneration and social security | 45 | €33,481 | €16,418 | -€17,063 | -51.0% |
| Taxes | 450/3 | €19,734 | €3,007 | -€16,727 | -84.8% |
| Remuneration and social security | 454/9 | €13,747 | €13,412 | -€336 | -2.4% |
| Other amounts payable | 47/48 | €3,636 | €73,167 | +€69,531 | +1912.5% |
| Turnover | 70 | €215,589 | €101,746 | -€113,843 | -52.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €71,509 | €10,706 | -€60,804 | -85.0% |
| Remuneration, social security and pensions | 62 | €75,183 | €80,356 | +€5,174 | +6.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,128 | €28,655 | +€4,526 | +18.8% |
| Other operating charges | 640/8 | €4,364 | €3,847 | -€517 | -11.8% |
| Gross operating margin | 9900 | €144,080 | €91,040 | -€53,039 | -36.8% |
| Operating profit (loss) | 9901 | €40,405 | -€21,818 | -€62,223 | |
| Profit (loss) for the period before taxes | 9903 | €40,405 | -€21,818 | -€62,223 | |
| Income taxes | 67/77 | €18,839 | €2,408 | -€16,431 | -87.2% |
| Profit (loss) for the period | 9904 | €21,566 | -€24,226 | -€45,792 | |
| Profit (loss) for the period to be appropriated | 9905 | €21,566 | -€24,226 | -€45,792 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.