ALL-ACCOUNT: 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-ACCOUNT
Largest movements
- Current investments +€75,000
up €75,000 (+60.0%), from €125,000 to €200,000
- Cash +€27,598
up €27,598 (+16.5%), from €167,554 to €195,152
mainly Net result for the year (+€96,988) and Tax, wage and social debts (+€29,760)
- Receivables within one year +€22,012
up €22,012 (+22.4%), from €98,245 to €120,257
of which Trade receivables: +€24,652
- Tangible fixed assets -€16,299
down €16,299 (-5.9%), from €277,629 to €261,330
of which Furniture and vehicles: -€8,492
- Reserves +€89,688
up €89,688 (+21.0%), from €426,404 to €516,092
of which Distributable reserves: +€89,688
- Tax, wage and social debts +€29,760
up €29,760 (+213%), from €13,962 to €43,722
of which Taxes: +€31,260
- Debts after one year -€19,625
down €19,625 (-10.6%), from €184,320 to €164,695
- Gross operating margin +€11,483
up €11,483 (+7.5%), from €154,000 to €165,483
- Taxes +€5,992
up €5,992 (+18.6%), from €32,272 to €38,264
- Other operating charges -€3,353
down €3,353 (-51.8%), from €6,468 to €3,115
- Financial income +€3,209
up €3,209 (+7,561%), from €42 to €3,251
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 | €677,177 | €781,696 | +€104,519 | +15.4% |
| Fixed assets | 21/28 | €278,084 | €261,785 | -€16,299 | -5.9% |
| Tangible fixed assets | 22/27 | €277,629 | €261,330 | -€16,299 | -5.9% |
| Land and buildings | 22 | €259,638 | €252,035 | -€7,603 | -2.9% |
| Plant, machinery and equipment | 23 | €243 | €39 | -€204 | -84.1% |
| Furniture and vehicles | 24 | €17,748 | €9,257 | -€8,492 | -47.8% |
| Financial fixed assets | 28 | €455 | €455 | = | 0.0% |
| Current assets | 29/58 | €399,093 | €519,911 | +€120,818 | +30.3% |
| Amounts receivable within one year | 40/41 | €98,245 | €120,257 | +€22,012 | +22.4% |
| Trade receivables | 40 | €91,904 | €116,556 | +€24,652 | +26.8% |
| Other amounts receivable | 41 | €6,342 | €3,701 | -€2,640 | -41.6% |
| Current investments | 50/53 | €125,000 | €200,000 | +€75,000 | +60.0% |
| Cash at bank and in hand | 54/58 | €167,554 | €195,152 | +€27,598 | +16.5% |
| Deferred charges and accrued income | 490/1 | €8,294 | €4,502 | -€3,792 | -45.7% |
| Total equity and liabilities | 10/49 | €677,177 | €781,696 | +€104,519 | +15.4% |
| Equity | 10/15 | €433,104 | €522,792 | +€89,688 | +20.7% |
| Contributions | 10/11 | €6,700 | €6,700 | = | 0.0% |
| Reserves | 13 | €426,404 | €516,092 | +€89,688 | +21.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €426,404 | €516,092 | +€89,688 | +21.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €244,072 | €258,903 | +€14,831 | +6.1% |
| Amounts payable after more than one year | 17 | €184,320 | €164,695 | -€19,625 | -10.6% |
| Financial debts | 170/4 | €184,320 | €164,695 | -€19,625 | -10.6% |
| Amounts payable within one year | 42/48 | €52,788 | €86,850 | +€34,062 | +64.5% |
| Current portion of amounts payable after more than one year | 42 | €19,284 | €19,625 | +€341 | +1.8% |
| Trade debts | 44 | €3,323 | €7,332 | +€4,009 | +121% |
| Suppliers | 440/4 | €3,323 | €7,332 | +€4,009 | +121% |
| Taxes, remuneration and social security | 45 | €13,962 | €43,722 | +€29,760 | +213% |
| Taxes | 450/3 | €12,462 | €43,722 | +€31,260 | +251% |
| Remuneration and social security | 454/9 | €1,500 | €0 | -€1,500 | -100% |
| Other amounts payable | 47/48 | €16,218 | €16,170 | -€48 | -0.3% |
| Accrued charges and deferred income | 492/3 | €6,964 | €7,358 | +€394 | +5.7% |
| Remuneration, social security and pensions | 62 | €805 | €0 | -€805 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,503 | €23,938 | -€565 | -2.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €1,639 | +€1,639 | |
| Other operating charges | 640/8 | €6,468 | €3,115 | -€3,353 | -51.8% |
| Non-recurring operating charges | 66A | - | €558 | +€558 | |
| Gross operating margin | 9900 | €154,000 | €165,483 | +€11,483 | +7.5% |
| Operating profit (loss) | 9901 | €122,224 | €136,233 | +€14,009 | +11.5% |
| Financial income | 75/76B | €42 | €3,251 | +€3,209 | +7,561% |
| Recurring financial income | 75 | €42 | €3,251 | +€3,209 | +7,561% |
| Financial charges | 65/66B | €5,174 | €4,233 | -€941 | -18.2% |
| Recurring financial charges | 65 | €5,174 | €4,233 | -€941 | -18.2% |
| Profit (loss) for the period before taxes | 9903 | €117,092 | €135,251 | +€18,160 | +15.5% |
| Income taxes | 67/77 | €32,272 | €38,264 | +€5,992 | +18.6% |
| Profit (loss) for the period | 9904 | €84,820 | €96,988 | +€12,168 | +14.3% |
| Profit (loss) for the period to be appropriated | 9905 | €84,820 | €96,988 | +€12,168 | +14.3% |
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 17 October 2026 via checked.be.