Ah Yes!: 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.
Ah Yes!
Largest movements
- Cash -€4,673
down €4,673 (-39.8%), from €11,729 to €7,057
mainly Debts after one year (-€4,011) and Contributions, distributions and other (-€4,000)
- Tangible fixed assets -€3,496
down €3,496 (-21.7%), from €16,141 to €12,645
of which Land and buildings: -€3,992
- Receivables within one year +€1,840
up €1,840 (+10.6%), from €17,368 to €19,208
of which Other amounts receivable: +€1,110
- Stocks and contracts +€1,056
up €1,056 (+15.2%), from €6,955 to €8,011
- Accrued charges and deferred income +€8,280
up €8,280 (+2,872%), from €288 to €8,569
- Debts after one year -€4,011
down €4,011 (-92.2%), from €4,349 to €338
- Reserves -€3,815
down €3,815 (-38.5%), from €9,911 to €6,096
- Tax, wage and social debts -€3,226
down €3,226 (-64.8%), from €4,981 to €1,755
of which Taxes: -€3,278
- Other debts -€2,145
down €2,145 (-29.1%), from €7,365 to €5,220
- Gross operating margin -€5,610
down €5,610 (-47.5%), from €11,808 to €6,198
- Taxes -€1,566
down €1,566 (-81.6%), from €1,920 to €354
- Financial charges +€172
up €172 (+42.1%), from €409 to €581
- Depreciation +€127
up €127 (+3.1%), from €4,108 to €4,234
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 | €57,194 | €51,920 | -€5,274 | -9.2% |
| Fixed assets | 21/28 | €21,141 | €17,645 | -€3,496 | -16.5% |
| Tangible fixed assets | 22/27 | €16,141 | €12,645 | -€3,496 | -21.7% |
| Land and buildings | 22 | €15,968 | €11,976 | -€3,992 | -25.0% |
| Furniture and vehicles | 24 | €173 | €669 | +€496 | +287% |
| Financial fixed assets | 28 | €5,000 | €5,000 | = | 0.0% |
| Current assets | 29/58 | €36,053 | €34,275 | -€1,778 | -4.9% |
| Stocks and contracts in progress | 3 | €6,955 | €8,011 | +€1,056 | +15.2% |
| Stocks | 30/36 | €6,955 | €8,011 | +€1,056 | +15.2% |
| Amounts receivable within one year | 40/41 | €17,368 | €19,208 | +€1,840 | +10.6% |
| Trade receivables | 40 | €13,832 | €14,562 | +€730 | +5.3% |
| Other amounts receivable | 41 | €3,536 | €4,646 | +€1,110 | +31.4% |
| Cash at bank and in hand | 54/58 | €11,729 | €7,057 | -€4,673 | -39.8% |
| Total equity and liabilities | 10/49 | €57,194 | €51,920 | -€5,274 | -9.2% |
| Equity | 10/15 | €29,911 | €26,096 | -€3,815 | -12.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €9,911 | €6,096 | -€3,815 | -38.5% |
| Distributable reserves | 133 | €9,911 | €6,096 | -€3,815 | -38.5% |
| Amounts payable | 17/49 | €27,282 | €25,824 | -€1,459 | -5.3% |
| Amounts payable after more than one year | 17 | €4,349 | €338 | -€4,011 | -92.2% |
| Financial debts | 170/4 | €4,349 | €338 | -€4,011 | -92.2% |
| Amounts payable within one year | 42/48 | €22,645 | €16,917 | -€5,728 | -25.3% |
| Current portion of amounts payable after more than one year | 42 | €5,830 | €5,001 | -€829 | -14.2% |
| Financial debts | 43 | €2,520 | €2,546 | +€26 | +1.0% |
| Credit institutions | 430/8 | €2,520 | €2,546 | +€26 | +1.0% |
| Trade debts | 44 | €1,950 | €2,395 | +€446 | +22.8% |
| Suppliers | 440/4 | €1,950 | €2,395 | +€446 | +22.8% |
| Taxes, remuneration and social security | 45 | €4,981 | €1,755 | -€3,226 | -64.8% |
| Taxes | 450/3 | €3,394 | €117 | -€3,278 | -96.6% |
| Remuneration and social security | 454/9 | €1,586 | €1,638 | +€52 | +3.2% |
| Other amounts payable | 47/48 | €7,365 | €5,220 | -€2,145 | -29.1% |
| Accrued charges and deferred income | 492/3 | €288 | €8,569 | +€8,280 | +2,872% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,108 | €4,234 | +€127 | +3.1% |
| Other operating charges | 640/8 | €819 | €844 | +€25 | +3.1% |
| Gross operating margin | 9900 | €11,808 | €6,198 | -€5,610 | -47.5% |
| Operating profit (loss) | 9901 | €6,881 | €1,120 | -€5,762 | -83.7% |
| Financial income | 75/76B | €6 | - | -€6 | |
| Recurring financial income | 75 | €6 | - | -€6 | |
| Financial charges | 65/66B | €409 | €581 | +€172 | +42.1% |
| Recurring financial charges | 65 | €409 | €581 | +€172 | +42.1% |
| Profit (loss) for the period before taxes | 9903 | €6,479 | €539 | -€5,940 | -91.7% |
| Income taxes | 67/77 | €1,920 | €354 | -€1,566 | -81.6% |
| Profit (loss) for the period | 9904 | €4,559 | €185 | -€4,374 | -95.9% |
| Profit (loss) for the period to be appropriated | 9905 | €4,559 | €185 | -€4,374 | -95.9% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.