All About Sales: 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 Sales
Largest movements
- Cash +€37,146
up €37,146 (+444%), from €8,366 to €45,512
mainly Net result for the year (+€35,518) and Tax, wage and social debts (+€8,026)
- Receivables within one year +€4,674
up €4,674 (+29.9%), from €15,628 to €20,302
of which Trade receivables: +€4,617
- Tangible fixed assets +€3,393
up €3,393, from €0 to €3,393
of which Plant, machinery and equipment: +€2,188
- Reserves +€34,999
up €34,999 (+137%), from €25,477 to €60,475
- Tax, wage and social debts +€8,026
up €8,026 (+270%), from €2,977 to €11,003
- Other debts +€2,532
up €2,532 (+328%), from €771 to €3,303
- Short-term financial debts -€994
down €994 (-48.5%), from €2,047 to €1,054
- Gross operating margin +€23,955
up €23,955 (+109%), from €21,953 to €45,908
- Taxes +€9,073
up €9,073 (+22,682%), from €40 to €9,113
- Depreciation +€534
up €534 (+570%), from €94 to €628
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 | €33,921 | €79,682 | +€45,761 | +135% |
| Fixed assets | 21/28 | €0 | €3,393 | +€3,393 | |
| Tangible fixed assets | 22/27 | €0 | €3,393 | +€3,393 | |
| Plant, machinery and equipment | 23 | - | €2,188 | +€2,188 | |
| Furniture and vehicles | 24 | €0 | €1,205 | +€1,205 | |
| Current assets | 29/58 | €33,921 | €76,289 | +€42,368 | +125% |
| Amounts receivable within one year | 40/41 | €15,628 | €20,302 | +€4,674 | +29.9% |
| Trade receivables | 40 | €15,625 | €20,241 | +€4,617 | +29.5% |
| Other amounts receivable | 41 | €3 | €61 | +€58 | +1,933% |
| Cash at bank and in hand | 54/58 | €8,366 | €45,512 | +€37,146 | +444% |
| Deferred charges and accrued income | 490/1 | €9,927 | €10,475 | +€548 | +5.5% |
| Total equity and liabilities | 10/49 | €33,921 | €79,682 | +€45,761 | +135% |
| Equity | 10/15 | €27,458 | €62,975 | +€35,518 | +129% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €25,477 | €60,475 | +€34,999 | +137% |
| Distributable reserves | 133 | €25,477 | €60,475 | +€34,999 | +137% |
| Profit (loss) carried forward | 14 | -€519 | €0 | +€519 | |
| Amounts payable | 17/49 | €6,464 | €16,707 | +€10,243 | +158% |
| Amounts payable within one year | 42/48 | €6,464 | €16,707 | +€10,243 | +158% |
| Financial debts | 43 | €2,047 | €1,054 | -€994 | -48.5% |
| Credit institutions | 430/8 | €2,047 | €1,054 | -€994 | -48.5% |
| Trade debts | 44 | €668 | €1,347 | +€679 | +102% |
| Suppliers | 440/4 | €668 | €1,347 | +€679 | +102% |
| Taxes, remuneration and social security | 45 | €2,977 | €11,003 | +€8,026 | +270% |
| Taxes | 450/3 | €2,977 | €11,003 | +€8,026 | +270% |
| Other amounts payable | 47/48 | €771 | €3,303 | +€2,532 | +328% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €94 | €628 | +€534 | +570% |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Gross operating margin | 9900 | €21,953 | €45,908 | +€23,955 | +109% |
| Operating profit (loss) | 9901 | €21,354 | €44,761 | +€23,407 | +110% |
| Financial income | 75/76B | - | €22 | +€22 | |
| Recurring financial income | 75 | - | €22 | +€22 | |
| Financial charges | 65/66B | €138 | €153 | +€15 | +10.9% |
| Recurring financial charges | 65 | €138 | €153 | +€15 | +10.9% |
| Profit (loss) for the period before taxes | 9903 | €21,217 | €44,631 | +€23,414 | +110% |
| Income taxes | 67/77 | €40 | €9,113 | +€9,073 | +22,682% |
| Profit (loss) for the period | 9904 | €21,177 | €35,518 | +€14,341 | +67.7% |
| Profit (loss) for the period to be appropriated | 9905 | €21,177 | €35,518 | +€14,341 | +67.7% |
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 27 October 2026 via checked.be.