ALL ABOUT AUDIT: 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.
ALL ABOUT AUDIT
Largest movements
- Receivables within one year +€51,130
up €51,130 (+566%), from €9,027 to €60,157
of which Trade receivables: +€51,194
- Deferred charges and accrued income -€33,592
down €33,592 (-99.6%), from €33,712 to €120
- Current investments +€30,512
up €30,512 (+76.3%), from €40,000 to €70,512
- Cash -€23,898
down €23,898 (-49.7%), from €48,106 to €24,208
mainly Receivables within one year (-€51,130) and Current investments (-€30,512)
- Tangible fixed assets +€3,263
up €3,263 (+127%), from €2,575 to €5,838
of which Plant, machinery and equipment: +€4,214
- Reserves +€16,072
up €16,072 (+19.8%), from €81,247 to €97,318
- Tax, wage and social debts +€7,191
up €7,191 (+77.8%), from €9,242 to €16,433
of which Taxes: +€6,785
- Trade debts +€5,649
up €5,649 (+64.1%), from €8,816 to €14,465
- Accrued charges and deferred income -€4,277
down €4,277 (-88.3%), from €4,841 to €564
- Other debts +€2,782
up €2,782 (+42.3%), from €6,575 to €9,357
- Turnover -€246,302
no longer reported in 2025 (was €246,302)
- Purchases and services -€218,616
no longer reported in 2025 (was €218,616)
- Staff costs +€3,377
new in 2025: €3,377
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 | €136,420 | €163,836 | +€27,416 | +20.1% |
| Fixed assets | 21/28 | €2,575 | €5,838 | +€3,263 | +127% |
| Tangible fixed assets | 22/27 | €2,575 | €5,838 | +€3,263 | +127% |
| Plant, machinery and equipment | 23 | €122 | €4,336 | +€4,214 | +3,448% |
| Furniture and vehicles | 24 | €2,453 | €1,503 | -€950 | -38.7% |
| Current assets | 29/58 | €133,844 | €157,997 | +€24,153 | +18.0% |
| Amounts receivable after more than one year | 29 | €3,000 | €3,000 | = | 0.0% |
| Other amounts receivable | 291 | €3,000 | €3,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €9,027 | €60,157 | +€51,130 | +566% |
| Trade receivables | 40 | €8,963 | €60,157 | +€51,194 | +571% |
| Other amounts receivable | 41 | €64 | - | -€64 | |
| Current investments | 50/53 | €40,000 | €70,512 | +€30,512 | +76.3% |
| Cash at bank and in hand | 54/58 | €48,106 | €24,208 | -€23,898 | -49.7% |
| Deferred charges and accrued income | 490/1 | €33,712 | €120 | -€33,592 | -99.6% |
| Total equity and liabilities | 10/49 | €136,420 | €163,836 | +€27,416 | +20.1% |
| Equity | 10/15 | €106,945 | €123,016 | +€16,072 | +15.0% |
| Contributions | 10/11 | €14,260 | €14,260 | = | 0.0% |
| Reserves | 13 | €81,247 | €97,318 | +€16,072 | +19.8% |
| Distributable reserves | 133 | €81,247 | €97,318 | +€16,072 | +19.8% |
| Profit (loss) carried forward | 14 | €11,438 | €11,438 | = | 0.0% |
| Amounts payable | 17/49 | €29,475 | €40,820 | +€11,345 | +38.5% |
| Amounts payable within one year | 42/48 | €24,634 | €40,256 | +€15,622 | +63.4% |
| Trade debts | 44 | €8,816 | €14,465 | +€5,649 | +64.1% |
| Suppliers | 440/4 | €8,816 | €14,465 | +€5,649 | +64.1% |
| Taxes, remuneration and social security | 45 | €9,242 | €16,433 | +€7,191 | +77.8% |
| Taxes | 450/3 | €9,242 | €16,027 | +€6,785 | +73.4% |
| Remuneration and social security | 454/9 | - | €406 | +€406 | |
| Other amounts payable | 47/48 | €6,575 | €9,357 | +€2,782 | +42.3% |
| Accrued charges and deferred income | 492/3 | €4,841 | €564 | -€4,277 | -88.3% |
| Turnover | 70 | €246,302 | - | -€246,302 | |
| Goods, raw materials, services and sundry goods | 60/61 | €218,616 | - | -€218,616 | |
| Remuneration, social security and pensions | 62 | - | €3,377 | +€3,377 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,328 | €1,744 | +€416 | +31.3% |
| Other operating charges | 640/8 | €1,019 | €1,333 | +€314 | +30.8% |
| Gross operating margin | 9900 | €31,937 | €32,011 | +€74 | +0.2% |
| Operating profit (loss) | 9901 | €29,589 | €25,557 | -€4,032 | -13.6% |
| Financial income | 75/76B | €111 | €1,398 | +€1,287 | +1,160% |
| Recurring financial income | 75 | €111 | €1,398 | +€1,287 | +1,160% |
| Financial charges | 65/66B | €1,407 | €1,469 | +€62 | +4.4% |
| Recurring financial charges | 65 | €1,407 | €1,469 | +€62 | +4.4% |
| Profit (loss) for the period before taxes | 9903 | €28,293 | €25,487 | -€2,807 | -9.9% |
| Income taxes | 67/77 | €9,852 | €9,415 | -€436 | -4.4% |
| Profit (loss) for the period | 9904 | €18,442 | €16,072 | -€2,370 | -12.9% |
| Profit (loss) for the period to be appropriated | 9905 | €18,442 | €16,072 | -€2,370 | -12.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.