ALL FLOW: 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.
ALL FLOW
Largest movements
- Cash -€992
down €992 (-24.8%), from €3,997 to €3,004
mainly Net result for the year (-€904) and Receivables within one year (-€89)
- Receivables within one year +€89
up €89 (+2.0%), from €4,366 to €4,455
- Profit (loss) carried forward -€904
down €904 (-1.2%), from -€76,184 to -€77,088
- Purchases and services -€565
down €565 (-39.6%), from €1,427 to €862
- Gross operating margin +€467
up €467 (+35.1%), from -€1,329 to -€862
- Turnover -€98
down €98 (-100.0%), from €98 to €0
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 | €8,363 | €7,460 | -€904 | -10.8% |
| Current assets | 29/58 | €8,363 | €7,460 | -€904 | -10.8% |
| Amounts receivable within one year | 40/41 | €4,366 | €4,455 | +€89 | +2.0% |
| Other amounts receivable | 41 | €4,366 | €4,455 | +€89 | +2.0% |
| Cash at bank and in hand | 54/58 | €3,997 | €3,004 | -€992 | -24.8% |
| Total equity and liabilities | 10/49 | €8,363 | €7,460 | -€904 | -10.8% |
| Equity | 10/15 | €5,153 | €4,249 | -€904 | -17.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €62,737 | €62,737 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €60,877 | €60,877 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€76,184 | -€77,088 | -€904 | -1.2% |
| Amounts payable | 17/49 | €3,211 | €3,211 | = | 0.0% |
| Amounts payable within one year | 42/48 | €3,211 | €3,211 | = | 0.0% |
| Trade debts | 44 | €484 | €484 | = | 0.0% |
| Suppliers | 440/4 | €484 | €484 | = | 0.0% |
| Other amounts payable | 47/48 | €2,727 | €2,727 | = | 0.0% |
| Turnover | 70 | €98 | €0 | -€98 | -100.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €1,427 | €862 | -€565 | -39.6% |
| Gross operating margin | 9900 | -€1,329 | -€862 | +€467 | +35.1% |
| Operating profit (loss) | 9901 | -€1,329 | -€862 | +€467 | +35.1% |
| Financial charges | 65/66B | €37 | €42 | +€4 | +11.0% |
| Recurring financial charges | 65 | €37 | €42 | +€4 | +11.0% |
| Profit (loss) for the period before taxes | 9903 | -€1,366 | -€904 | +€463 | +33.9% |
| Profit (loss) for the period | 9904 | -€1,366 | -€904 | +€463 | +33.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,366 | -€904 | +€463 | +33.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.