ALL FRESH: 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 FRESH
Largest movements
- Cash -€102,270
down €102,270 (-78.9%), from €129,619 to €27,349
mainly Investment in fixed assets (net) (-€96,502) and Tax, wage and social debts (-€47,982)
- Tangible fixed assets +€78,463
up €78,463 (+899.0%), from €8,728 to €87,191
- Receivables within one year -€14,901
down €14,901 (-16.9%), from €87,964 to €73,063
of which Trade receivables: -€19,901
- Tax, wage and social debts -€47,982
down €47,982 (-72.4%), from €66,287 to €18,305
- Profit (loss) carried forward +€15,033
up €15,033 (+22.5%), from €66,752 to €81,785
- Trade debts -€5,736
down €5,736 (-21.5%), from €26,667 to €20,931
- Gross operating margin -€19,738
down €19,738 (-24.3%), from €81,273 to €61,535
- Other operating charges +€13,981
up €13,981 (+326.8%), from €4,278 to €18,259
- Taxes -€8,305
down €8,305 (-45.4%), from €18,305 to €10,000
- Depreciation -€7,314
down €7,314 (-28.8%), from €25,353 to €18,039
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 | €227,486 | €188,671 | -€38,815 | -17.1% |
| Fixed assets | 21/28 | €8,863 | €87,326 | +€78,463 | +885.3% |
| Tangible fixed assets | 22/27 | €8,728 | €87,191 | +€78,463 | +899.0% |
| Furniture and vehicles | 24 | €8,728 | €87,191 | +€78,463 | +899.0% |
| Financial fixed assets | 28 | €135 | €135 | = | 0.0% |
| Current assets | 29/58 | €218,623 | €101,345 | -€117,278 | -53.6% |
| Amounts receivable within one year | 40/41 | €87,964 | €73,063 | -€14,901 | -16.9% |
| Trade receivables | 40 | €87,964 | €68,063 | -€19,901 | -22.6% |
| Other amounts receivable | 41 | - | €5,000 | +€5,000 | |
| Cash at bank and in hand | 54/58 | €129,619 | €27,349 | -€102,270 | -78.9% |
| Deferred charges and accrued income | 490/1 | €1,040 | €933 | -€107 | -10.3% |
| Total equity and liabilities | 10/49 | €227,486 | €188,671 | -€38,815 | -17.1% |
| Equity | 10/15 | €134,402 | €149,435 | +€15,033 | +11.2% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €6,150 | €6,150 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Profit (loss) carried forward | 14 | €66,752 | €81,785 | +€15,033 | +22.5% |
| Amounts payable | 17/49 | €93,084 | €39,236 | -€53,848 | -57.8% |
| Amounts payable within one year | 42/48 | €93,084 | €39,236 | -€53,848 | -57.8% |
| Trade debts | 44 | €26,667 | €20,931 | -€5,736 | -21.5% |
| Suppliers | 440/4 | €26,667 | €20,931 | -€5,736 | -21.5% |
| Taxes, remuneration and social security | 45 | €66,287 | €18,305 | -€47,982 | -72.4% |
| Taxes | 450/3 | €66,287 | €18,305 | -€47,982 | -72.4% |
| Other amounts payable | 47/48 | €130 | - | -€130 | |
| Non-recurring operating income | 76A | - | €46,272 | +€46,272 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,353 | €18,039 | -€7,314 | -28.8% |
| Other operating charges | 640/8 | €4,278 | €18,259 | +€13,981 | +326.8% |
| Gross operating margin | 9900 | €81,273 | €61,535 | -€19,738 | -24.3% |
| Operating profit (loss) | 9901 | €51,642 | €25,237 | -€26,405 | -51.1% |
| Financial charges | 65/66B | €221 | €204 | -€17 | -7.7% |
| Recurring financial charges | 65 | €221 | €204 | -€17 | -7.7% |
| Profit (loss) for the period before taxes | 9903 | €51,421 | €25,033 | -€26,388 | -51.3% |
| Income taxes | 67/77 | €18,305 | €10,000 | -€8,305 | -45.4% |
| Profit (loss) for the period | 9904 | €33,116 | €15,033 | -€18,083 | -54.6% |
| Profit (loss) for the period to be appropriated | 9905 | €33,116 | €15,033 | -€18,083 | -54.6% |
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 10 October 2026 via checked.be.