Afsluitingen-asap: 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.
Afsluitingen-asap
Largest movements
- Receivables within one year +€8,798
up €8,798 (+247%), from €3,563 to €12,361
of which Trade receivables: +€9,989
- Stocks and contracts -€3,880
down €3,880 (-21.1%), from €18,395 to €14,515
of which Stocks: -€3,681
- Deferred charges and accrued income -€1,783
no longer reported in 2026 (was €1,783)
- Cash -€368
down €368 (-11.9%), from €3,102 to €2,733
mainly Receivables within one year (-€8,798) and Tax, wage and social debts (-€2,580)
- Other debts +€3,382
new in 2026: €3,382
- Tax, wage and social debts -€2,580
down €2,580 (-80.5%), from €3,204 to €625
- Profit (loss) carried forward +€1,945
up €1,945 (+16.1%), from -€12,107 to -€10,162
- Accrued charges and deferred income +€525
new in 2026: €525
- Trade debts -€332
down €332 (-1.3%), from €26,423 to €26,091
- Gross operating margin -€11,913
down €11,913 (-78.5%), from €15,186 to €3,273
- Financial charges -€2,058
down €2,058 (-86.9%), from €2,368 to €310
- Other operating charges -€409
down €409 (-29.2%), from €1,401 to €993
- Depreciation -€287
down €287 (-79.2%), from €362 to €75
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €26,918 | €29,609 | +€2,691 | +10.0% |
| Fixed assets | 21/28 | €75 | - | -€75 | |
| Tangible fixed assets | 22/27 | €75 | - | -€75 | |
| Plant, machinery and equipment | 23 | €75 | - | -€75 | |
| Current assets | 29/58 | €26,843 | €29,609 | +€2,767 | +10.3% |
| Stocks and contracts in progress | 3 | €18,395 | €14,515 | -€3,880 | -21.1% |
| Stocks | 30/36 | €14,789 | €11,108 | -€3,681 | -24.9% |
| Contracts in progress | 37 | €3,606 | €3,407 | -€199 | -5.5% |
| Amounts receivable within one year | 40/41 | €3,563 | €12,361 | +€8,798 | +247% |
| Trade receivables | 40 | €2,372 | €12,361 | +€9,989 | +421% |
| Other amounts receivable | 41 | €1,191 | - | -€1,191 | |
| Cash at bank and in hand | 54/58 | €3,102 | €2,733 | -€368 | -11.9% |
| Deferred charges and accrued income | 490/1 | €1,783 | - | -€1,783 | |
| Total equity and liabilities | 10/49 | €26,918 | €29,609 | +€2,691 | +10.0% |
| Equity | 10/15 | -€8,107 | -€6,162 | +€1,945 | +24.0% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,107 | -€10,162 | +€1,945 | +16.1% |
| Amounts payable | 17/49 | €35,025 | €35,771 | +€746 | +2.1% |
| Amounts payable within one year | 42/48 | €35,025 | €35,246 | +€221 | +0.6% |
| Financial debts | 43 | €5,398 | €5,148 | -€250 | -4.6% |
| Credit institutions | 430/8 | €5,398 | €5,148 | -€250 | -4.6% |
| Trade debts | 44 | €26,423 | €26,091 | -€332 | -1.3% |
| Suppliers | 440/4 | €26,423 | €26,091 | -€332 | -1.3% |
| Taxes, remuneration and social security | 45 | €3,204 | €625 | -€2,580 | -80.5% |
| Taxes | 450/3 | €3,204 | €625 | -€2,580 | -80.5% |
| Other amounts payable | 47/48 | - | €3,382 | +€3,382 | |
| Accrued charges and deferred income | 492/3 | - | €525 | +€525 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €362 | €75 | -€287 | -79.2% |
| Other operating charges | 640/8 | €1,401 | €993 | -€409 | -29.2% |
| Gross operating margin | 9900 | €15,186 | €3,273 | -€11,913 | -78.5% |
| Operating profit (loss) | 9901 | €13,422 | €2,204 | -€11,218 | -83.6% |
| Financial income | 75/76B | €0 | €51 | +€51 | +511,600% |
| Recurring financial income | 75 | €0 | €51 | +€51 | +511,600% |
| Financial charges | 65/66B | €2,368 | €310 | -€2,058 | -86.9% |
| Recurring financial charges | 65 | €2,368 | €310 | -€2,058 | -86.9% |
| Profit (loss) for the period before taxes | 9903 | €11,054 | €1,945 | -€9,109 | -82.4% |
| Profit (loss) for the period | 9904 | €11,054 | €1,945 | -€9,109 | -82.4% |
| Profit (loss) for the period to be appropriated | 9905 | €11,054 | €1,945 | -€9,109 | -82.4% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.