ADVICE AND DECISION: 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.
ADVICE AND DECISION
Largest movements
- Cash -€21,200
down €21,200 (-95.3%), from €22,248 to €1,048
mainly Receivables within one year (-€10,058) and Net result for the year (-€6,178)
- Receivables within one year +€10,058
new in 2025: €10,058
of which Other amounts receivable: +€8,094
- Tangible fixed assets -€1,228
down €1,228 (-36.6%), from €3,358 to €2,130
- Deferred charges and accrued income +€556
up €556 (+301%), from €185 to €741
- Profit (loss) carried forward -€6,178
down €6,178 (-46.6%), from €13,267 to €7,090
- Other debts -€5,489
no longer reported in 2025 (was €5,489)
- Trade debts +€521
up €521 (+170%), from €306 to €827
- Tax, wage and social debts -€493
down €493 (-11.7%), from €4,212 to €3,719
- Gross operating margin -€23,179
down €23,179, from €18,843 to -€4,336
- Taxes -€3,605
no longer reported in 2025 (was €3,605)
- Depreciation -€288
down €288 (-19.0%), from €1,516 to €1,228
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 | €26,448 | €14,635 | -€11,813 | -44.7% |
| Fixed assets | 21/28 | €4,015 | €2,787 | -€1,228 | -30.6% |
| Tangible fixed assets | 22/27 | €3,358 | €2,130 | -€1,228 | -36.6% |
| Furniture and vehicles | 24 | €3,358 | €2,130 | -€1,228 | -36.6% |
| Financial fixed assets | 28 | €657 | €657 | = | 0.0% |
| Current assets | 29/58 | €22,433 | €11,848 | -€10,585 | -47.2% |
| Amounts receivable within one year | 40/41 | - | €10,058 | +€10,058 | |
| Trade receivables | 40 | - | €1,964 | +€1,964 | |
| Other amounts receivable | 41 | - | €8,094 | +€8,094 | |
| Cash at bank and in hand | 54/58 | €22,248 | €1,048 | -€21,200 | -95.3% |
| Deferred charges and accrued income | 490/1 | €185 | €741 | +€556 | +301% |
| Total equity and liabilities | 10/49 | €26,448 | €14,635 | -€11,813 | -44.7% |
| Equity | 10/15 | €16,267 | €10,090 | -€6,178 | -38.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,267 | €7,090 | -€6,178 | -46.6% |
| Amounts payable | 17/49 | €10,181 | €4,546 | -€5,635 | -55.4% |
| Amounts payable within one year | 42/48 | €10,007 | €4,546 | -€5,461 | -54.6% |
| Trade debts | 44 | €306 | €827 | +€521 | +170% |
| Suppliers | 440/4 | €306 | €827 | +€521 | +170% |
| Taxes, remuneration and social security | 45 | €4,212 | €3,719 | -€493 | -11.7% |
| Taxes | 450/3 | €4,212 | €3,719 | -€493 | -11.7% |
| Other amounts payable | 47/48 | €5,489 | - | -€5,489 | |
| Accrued charges and deferred income | 492/3 | €174 | - | -€174 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,516 | €1,228 | -€288 | -19.0% |
| Other operating charges | 640/8 | €437 | €574 | +€137 | +31.3% |
| Gross operating margin | 9900 | €18,843 | -€4,336 | -€23,179 | |
| Operating profit (loss) | 9901 | €16,890 | -€6,138 | -€23,028 | |
| Financial income | 75/76B | €0 | €45 | +€45 | +90,140% |
| Recurring financial income | 75 | €0 | €45 | +€45 | +90,140% |
| Financial charges | 65/66B | €18 | €85 | +€67 | +383% |
| Recurring financial charges | 65 | €18 | €85 | +€67 | +383% |
| Profit (loss) for the period before taxes | 9903 | €16,872 | -€6,178 | -€23,050 | |
| Income taxes | 67/77 | €3,605 | - | -€3,605 | |
| Profit (loss) for the period | 9904 | €13,267 | -€6,178 | -€19,445 | |
| Profit (loss) for the period to be appropriated | 9905 | €13,267 | -€6,178 | -€19,445 |
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 18 October 2026 via checked.be.