ADVANCED TASKS: 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.
ADVANCED TASKS
Largest movements
- Cash +€56,180
up €56,180 (+41.5%), from €135,316 to €191,496
mainly Other debts (+€113,050) and Net result for the year (+€55,935)
- Receivables within one year -€2,649
down €2,649 (-9.7%), from €27,217 to €24,568
of which Trade receivables: -€6,439
- Other debts +€113,050
new in 2025: €113,050
- Profit (loss) carried forward -€77,065
down €77,065 (-57.9%), from €133,096 to €56,031
- Tax, wage and social debts +€18,386
up €18,386 (+392.1%), from €4,689 to €23,075
- Gross operating margin -€1,908
down €1,908 (-2.7%), from €71,193 to €69,285
- Financial income +€1,062
up €1,062 (+117.7%), from €902 to €1,964
- Depreciation -€872
no longer reported in 2025 (was €872)
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 | €162,867 | €216,782 | +€53,915 | +33.1% |
| Current assets | 29/58 | €162,867 | €216,782 | +€53,915 | +33.1% |
| Amounts receivable within one year | 40/41 | €27,217 | €24,568 | -€2,649 | -9.7% |
| Trade receivables | 40 | €26,548 | €20,109 | -€6,439 | -24.3% |
| Other amounts receivable | 41 | €669 | €4,459 | +€3,790 | +566.5% |
| Cash at bank and in hand | 54/58 | €135,316 | €191,496 | +€56,180 | +41.5% |
| Deferred charges and accrued income | 490/1 | €334 | €718 | +€384 | +115.0% |
| Total equity and liabilities | 10/49 | €162,867 | €216,782 | +€53,915 | +33.1% |
| Equity | 10/15 | €150,196 | €73,131 | -€77,065 | -51.3% |
| Contributions | 10/11 | €11,620 | €11,620 | = | 0.0% |
| Reserves | 13 | €5,480 | €5,480 | = | 0.0% |
| Tax-exempt reserves | 132 | €5,480 | €5,480 | = | 0.0% |
| Profit (loss) carried forward | 14 | €133,096 | €56,031 | -€77,065 | -57.9% |
| Amounts payable | 17/49 | €12,671 | €143,651 | +€130,980 | +1033.7% |
| Amounts payable within one year | 42/48 | €12,671 | €143,651 | +€130,980 | +1033.7% |
| Trade debts | 44 | €7,982 | €7,526 | -€456 | -5.7% |
| Suppliers | 440/4 | €7,982 | €7,526 | -€456 | -5.7% |
| Taxes, remuneration and social security | 45 | €4,689 | €23,075 | +€18,386 | +392.1% |
| Taxes | 450/3 | €4,689 | €23,075 | +€18,386 | +392.1% |
| Other amounts payable | 47/48 | - | €113,050 | +€113,050 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €872 | - | -€872 | |
| Other operating charges | 640/8 | €899 | €928 | +€29 | +3.2% |
| Gross operating margin | 9900 | €71,193 | €69,285 | -€1,908 | -2.7% |
| Operating profit (loss) | 9901 | €69,422 | €68,357 | -€1,065 | -1.5% |
| Financial income | 75/76B | €902 | €1,964 | +€1,062 | +117.7% |
| Recurring financial income | 75 | €902 | €1,964 | +€1,062 | +117.7% |
| Financial charges | 65/66B | €129 | €125 | -€4 | -3.1% |
| Recurring financial charges | 65 | €129 | €125 | -€4 | -3.1% |
| Profit (loss) for the period before taxes | 9903 | €70,195 | €70,196 | +€1 | 0.0% |
| Income taxes | 67/77 | €14,335 | €14,261 | -€74 | -0.5% |
| Profit (loss) for the period | 9904 | €55,860 | €55,935 | +€75 | +0.1% |
| Profit (loss) for the period to be appropriated | 9905 | €55,860 | €55,935 | +€75 | +0.1% |
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 12 October 2026 via checked.be.