ALL-ROUND ENTERPRISE: 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-ROUND ENTERPRISE
Largest movements
- Cash +€1,692
up €1,692 (+28.9%), from €5,847 to €7,539
mainly Net result for the year (+€4,433) and Tax, wage and social debts (+€2,205)
- Tangible fixed assets +€1,403
up €1,403, from €0 to €1,403
- Receivables within one year +€561
up €561 (+5.8%), from €9,628 to €10,190
of which Other amounts receivable: +€561
- Trade debts -€4,752
down €4,752 (-68.0%), from €6,984 to €2,232
- Reserves +€3,986
new in 2025: €3,986
- Tax, wage and social debts +€2,205
up €2,205 (+55.5%), from €3,976 to €6,181
- Short-term financial debts +€1,789
up €1,789 (+1,459%), from €123 to €1,912
- Profit (loss) carried forward +€448
up €448, from -€448 to €0
- Gross operating margin -€12,964
down €12,964 (-60.2%), from €21,541 to €8,577
- Taxes -€1,520
down €1,520 (-38.2%), from €3,976 to €2,456
- Other operating charges +€1,037
up €1,037 (+113%), from €920 to €1,957
- Financial income +€452
up €452 (+942%), from €48 to €500
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 | €16,835 | €20,511 | +€3,676 | +21.8% |
| Fixed assets | 21/28 | €0 | €1,403 | +€1,403 | |
| Tangible fixed assets | 22/27 | €0 | €1,403 | +€1,403 | |
| Furniture and vehicles | 24 | €0 | €1,403 | +€1,403 | |
| Current assets | 29/58 | €16,835 | €19,108 | +€2,273 | +13.5% |
| Amounts receivable within one year | 40/41 | €9,628 | €10,190 | +€561 | +5.8% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €9,628 | €10,190 | +€561 | +5.8% |
| Cash at bank and in hand | 54/58 | €5,847 | €7,539 | +€1,692 | +28.9% |
| Deferred charges and accrued income | 490/1 | €1,360 | €1,379 | +€19 | +1.4% |
| Total equity and liabilities | 10/49 | €16,835 | €20,511 | +€3,676 | +21.8% |
| Equity | 10/15 | €5,752 | €10,186 | +€4,433 | +77.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | - | €3,986 | +€3,986 | |
| Distributable reserves | 133 | - | €3,986 | +€3,986 | |
| Profit (loss) carried forward | 14 | -€448 | €0 | +€448 | |
| Amounts payable | 17/49 | €11,083 | €10,325 | -€758 | -6.8% |
| Amounts payable within one year | 42/48 | €11,083 | €10,325 | -€758 | -6.8% |
| Financial debts | 43 | €123 | €1,912 | +€1,789 | +1,459% |
| Credit institutions | 430/8 | €123 | €1,912 | +€1,789 | +1,459% |
| Trade debts | 44 | €6,984 | €2,232 | -€4,752 | -68.0% |
| Suppliers | 440/4 | €6,984 | €2,232 | -€4,752 | -68.0% |
| Taxes, remuneration and social security | 45 | €3,976 | €6,181 | +€2,205 | +55.5% |
| Taxes | 450/3 | €3,976 | €6,181 | +€2,205 | +55.5% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19 | €119 | +€100 | +540% |
| Other operating charges | 640/8 | €920 | €1,957 | +€1,037 | +113% |
| Gross operating margin | 9900 | €21,541 | €8,577 | -€12,964 | -60.2% |
| Operating profit (loss) | 9901 | €20,602 | €6,501 | -€14,101 | -68.4% |
| Financial income | 75/76B | €48 | €500 | +€452 | +942% |
| Recurring financial income | 75 | €48 | €500 | +€452 | +942% |
| Financial charges | 65/66B | €325 | €112 | -€213 | -65.5% |
| Recurring financial charges | 65 | €325 | €112 | -€213 | -65.5% |
| Profit (loss) for the period before taxes | 9903 | €20,326 | €6,889 | -€13,437 | -66.1% |
| Income taxes | 67/77 | €3,976 | €2,456 | -€1,520 | -38.2% |
| Profit (loss) for the period | 9904 | €16,350 | €4,433 | -€11,916 | -72.9% |
| Profit (loss) for the period to be appropriated | 9905 | €16,350 | €4,433 | -€11,916 | -72.9% |
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 22 October 2026 via checked.be.