ALL IMMONEY MANAGEMENT: 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 IMMONEY MANAGEMENT
Largest movements
- Receivables within one year +€407,415
up €407,415, from €0 to €407,415
of which Other amounts receivable: +€407,415
- Cash -€384,947
down €384,947 (-99.5%), from €386,986 to €2,039
mainly Receivables within one year (-€407,415) and Smaller working-capital items (-€688)
- Reserves +€17,955
up €17,955 (+25.6%), from €70,269 to €88,225
of which Distributable reserves: +€15,955
- Financial income +€9,261
up €9,261, from €0 to €9,261
- Taxes +€3,293
up €3,293 (+82.2%), from €4,007 to €7,300
- Financial charges +€434
up €434 (+22.1%), from €1,965 to €2,399
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 | €459,456 | €481,660 | +€22,205 | +4.8% |
| Fixed assets | 21/28 | €72,135 | €71,391 | -€744 | -1.0% |
| Tangible fixed assets | 22/27 | €72,135 | €71,391 | -€744 | -1.0% |
| Land and buildings | 22 | €72,135 | €71,391 | -€744 | -1.0% |
| Current assets | 29/58 | €387,321 | €410,270 | +€22,949 | +5.9% |
| Amounts receivable within one year | 40/41 | €0 | €407,415 | +€407,415 | |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | - | €407,415 | +€407,415 | |
| Cash at bank and in hand | 54/58 | €386,986 | €2,039 | -€384,947 | -99.5% |
| Deferred charges and accrued income | 490/1 | €334 | €816 | +€482 | +144% |
| Total equity and liabilities | 10/49 | €459,456 | €481,660 | +€22,205 | +4.8% |
| Equity | 10/15 | €414,269 | €432,225 | +€17,955 | +4.3% |
| Contributions | 10/11 | €344,000 | €344,000 | = | 0.0% |
| Capital | 10 | €344,000 | €344,000 | = | 0.0% |
| Issued capital | 100 | €344,000 | €344,000 | = | 0.0% |
| Reserves | 13 | €70,269 | €88,225 | +€17,955 | +25.6% |
| Non-distributable reserves | 130/1 | €23,000 | €25,000 | +€2,000 | +8.7% |
| Legal reserve | 130 | €23,000 | €25,000 | +€2,000 | +8.7% |
| Distributable reserves | 133 | €47,269 | €63,225 | +€15,955 | +33.8% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €45,186 | €49,436 | +€4,250 | +9.4% |
| Amounts payable after more than one year | 17 | €803 | €803 | = | 0.0% |
| Other amounts payable | 178/9 | €803 | €803 | = | 0.0% |
| Amounts payable within one year | 42/48 | €40,383 | €45,032 | +€4,650 | +11.5% |
| Trade debts | 44 | €4,588 | €4,781 | +€194 | +4.2% |
| Suppliers | 440/4 | €4,588 | €4,781 | +€194 | +4.2% |
| Taxes, remuneration and social security | 45 | €4,578 | €7,307 | +€2,729 | +59.6% |
| Taxes | 450/3 | €4,578 | €7,307 | +€2,729 | +59.6% |
| Other amounts payable | 47/48 | €31,217 | €32,944 | +€1,727 | +5.5% |
| Accrued charges and deferred income | 492/3 | €4,000 | €3,600 | -€400 | -10.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €744 | €744 | = | 0.0% |
| Other operating charges | 640/8 | €4,997 | €5,149 | +€152 | +3.0% |
| Gross operating margin | 9900 | €24,364 | €24,286 | -€78 | -0.3% |
| Operating profit (loss) | 9901 | €18,623 | €18,393 | -€230 | -1.2% |
| Financial income | 75/76B | €0 | €9,261 | +€9,261 | |
| Recurring financial income | 75 | €0 | €9,261 | +€9,261 | |
| Financial charges | 65/66B | €1,965 | €2,399 | +€434 | +22.1% |
| Recurring financial charges | 65 | €1,965 | €2,399 | +€434 | +22.1% |
| Profit (loss) for the period before taxes | 9903 | €16,658 | €25,255 | +€8,597 | +51.6% |
| Income taxes | 67/77 | €4,007 | €7,300 | +€3,293 | +82.2% |
| Profit (loss) for the period | 9904 | €12,651 | €17,955 | +€5,304 | +41.9% |
| Profit (loss) for the period to be appropriated | 9905 | €12,651 | €17,955 | +€5,304 | +41.9% |
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 28 October 2026 via checked.be.