AKA MOVING: 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.
AKA MOVING
Largest movements
- Receivables within one year -€9,942
down €9,942 (-13.8%), from €72,143 to €62,202
of which Trade receivables: -€12,202
- Tangible fixed assets +€3,298
up €3,298 (+6.4%), from €51,880 to €55,178
- Cash +€1,674
up €1,674 (+97.0%), from €1,726 to €3,400
mainly Trade debts (+€51,819) and Depreciation (+€21,495)
- Trade debts +€51,819
up €51,819 (+157.0%), from €33,013 to €84,832
- Profit (loss) carried forward -€36,621
down €36,621 (-55.8%), from €65,583 to €28,962
- Tax, wage and social debts -€19,328
no longer reported in 2025 (was €19,328)
of which Taxes: -€18,970
- Gross operating margin -€18,685
down €18,685, from €15,140 to -€3,545
- Staff costs +€6,604
up €6,604 (+186.2%), from €3,546 to €10,150
- Depreciation +€4,383
up €4,383 (+25.6%), from €17,113 to €21,495
- Other operating charges +€911
up €911 (+235.1%), from €387 to €1,298
- Taxes -€234
down €234 (-91.0%), from €257 to €23
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 | €129,192 | €125,208 | -€3,984 | -3.1% |
| Fixed assets | 21/28 | €51,880 | €55,178 | +€3,298 | +6.4% |
| Tangible fixed assets | 22/27 | €51,880 | €55,178 | +€3,298 | +6.4% |
| Furniture and vehicles | 24 | €51,880 | €55,178 | +€3,298 | +6.4% |
| Current assets | 29/58 | €77,313 | €70,030 | -€7,282 | -9.4% |
| Amounts receivable within one year | 40/41 | €72,143 | €62,202 | -€9,942 | -13.8% |
| Trade receivables | 40 | €72,143 | €59,941 | -€12,202 | -16.9% |
| Other amounts receivable | 41 | - | €2,261 | +€2,261 | |
| Cash at bank and in hand | 54/58 | €1,726 | €3,400 | +€1,674 | +97.0% |
| Deferred charges and accrued income | 490/1 | €3,443 | €4,429 | +€985 | +28.6% |
| Total equity and liabilities | 10/49 | €129,192 | €125,208 | -€3,984 | -3.1% |
| Equity | 10/15 | €70,583 | €33,962 | -€36,621 | -51.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €65,583 | €28,962 | -€36,621 | -55.8% |
| Amounts payable | 17/49 | €58,609 | €91,246 | +€32,636 | +55.7% |
| Amounts payable within one year | 42/48 | €58,609 | €91,246 | +€32,636 | +55.7% |
| Trade debts | 44 | €33,013 | €84,832 | +€51,819 | +157.0% |
| Suppliers | 440/4 | €33,013 | €84,832 | +€51,819 | +157.0% |
| Taxes, remuneration and social security | 45 | €19,328 | - | -€19,328 | |
| Taxes | 450/3 | €18,970 | - | -€18,970 | |
| Remuneration and social security | 454/9 | €357 | - | -€357 | |
| Other amounts payable | 47/48 | €6,269 | €6,413 | +€145 | +2.3% |
| Remuneration, social security and pensions | 62 | €3,546 | €10,150 | +€6,604 | +186.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,113 | €21,495 | +€4,383 | +25.6% |
| Other operating charges | 640/8 | €387 | €1,298 | +€911 | +235.1% |
| Gross operating margin | 9900 | €15,140 | -€3,545 | -€18,685 | |
| Operating profit (loss) | 9901 | -€5,906 | -€36,488 | -€30,582 | -517.8% |
| Financial income | 75/76B | €57 | €8 | -€49 | -85.8% |
| Recurring financial income | 75 | €57 | €8 | -€49 | -85.8% |
| Financial charges | 65/66B | €321 | €118 | -€203 | -63.2% |
| Recurring financial charges | 65 | €321 | €118 | -€203 | -63.2% |
| Profit (loss) for the period before taxes | 9903 | -€6,170 | -€36,598 | -€30,428 | -493.2% |
| Income taxes | 67/77 | €257 | €23 | -€234 | -91.0% |
| Profit (loss) for the period | 9904 | -€6,426 | -€36,621 | -€30,195 | -469.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,426 | -€36,621 | -€30,195 | -469.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.