All Round Screen: 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 Round Screen
Largest movements
- Cash +€40,669
up €40,669 (+232.9%), from €17,464 to €58,133
mainly Net result for the year (+€168,734) and Other debts (+€10,000)
- Receivables within one year +€29,308
up €29,308 (+15.6%), from €187,700 to €217,008
of which Trade receivables: +€31,254
- Reserves +€55,921
up €55,921 (+12.6%), from €443,696 to €499,617
of which Distributable reserves: +€55,921
- Short-term financial debts -€10,126
down €10,126 (-82.6%), from €12,261 to €2,134
- Other debts +€10,000
up €10,000 (+10.0%), from €100,000 to €110,000
- Trade debts +€7,238
up €7,238 (+23.2%), from €31,255 to €38,493
- Gross operating margin +€35,710
up €35,710 (+25.3%), from €141,092 to €176,803
- Financial income -€3,677
down €3,677 (-15.3%), from €24,061 to €20,384
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 | €631,194 | €699,765 | +€68,571 | +10.9% |
| Fixed assets | 21/28 | €19,505 | €18,217 | -€1,288 | -6.6% |
| Tangible fixed assets | 22/27 | €19,505 | €18,217 | -€1,288 | -6.6% |
| Land and buildings | 22 | €9,199 | €7,400 | -€1,800 | -19.6% |
| Plant, machinery and equipment | 23 | €4,676 | €4,319 | -€357 | -7.6% |
| Furniture and vehicles | 24 | €5,629 | €6,498 | +€869 | +15.4% |
| Current assets | 29/58 | €611,690 | €681,548 | +€69,858 | +11.4% |
| Amounts receivable after more than one year | 29 | €400,000 | €400,000 | = | 0.0% |
| Other amounts receivable | 291 | €400,000 | €400,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €4,125 | €4,056 | -€69 | -1.7% |
| Stocks | 30/36 | €4,125 | €4,056 | -€69 | -1.7% |
| Amounts receivable within one year | 40/41 | €187,700 | €217,008 | +€29,308 | +15.6% |
| Trade receivables | 40 | €86,659 | €117,913 | +€31,254 | +36.1% |
| Other amounts receivable | 41 | €101,041 | €99,095 | -€1,946 | -1.9% |
| Cash at bank and in hand | 54/58 | €17,464 | €58,133 | +€40,669 | +232.9% |
| Deferred charges and accrued income | 490/1 | €2,401 | €2,352 | -€49 | -2.1% |
| Total equity and liabilities | 10/49 | €631,194 | €699,765 | +€68,571 | +10.9% |
| Equity | 10/15 | €468,217 | €526,951 | +€58,734 | +12.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €443,696 | €499,617 | +€55,921 | +12.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €441,836 | €497,757 | +€55,921 | +12.7% |
| Profit (loss) carried forward | 14 | €5,921 | €8,734 | +€2,812 | +47.5% |
| Amounts payable | 17/49 | €162,977 | €172,814 | +€9,837 | +6.0% |
| Amounts payable within one year | 42/48 | €162,977 | €172,814 | +€9,837 | +6.0% |
| Financial debts | 43 | €12,261 | €2,134 | -€10,126 | -82.6% |
| Credit institutions | 430/8 | €12,261 | €2,134 | -€10,126 | -82.6% |
| Trade debts | 44 | €31,255 | €38,493 | +€7,238 | +23.2% |
| Suppliers | 440/4 | €31,255 | €38,493 | +€7,238 | +23.2% |
| Taxes, remuneration and social security | 45 | €19,462 | €22,186 | +€2,725 | +14.0% |
| Taxes | 450/3 | €19,462 | €22,186 | +€2,725 | +14.0% |
| Other amounts payable | 47/48 | €100,000 | €110,000 | +€10,000 | +10.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,900 | €5,477 | -€424 | -7.2% |
| Other operating charges | 640/8 | €704 | €641 | -€63 | -9.0% |
| Gross operating margin | 9900 | €141,092 | €176,803 | +€35,710 | +25.3% |
| Operating profit (loss) | 9901 | €134,488 | €170,685 | +€36,197 | +26.9% |
| Financial income | 75/76B | €24,061 | €20,384 | -€3,677 | -15.3% |
| Recurring financial income | 75 | €24,061 | €20,384 | -€3,677 | -15.3% |
| Financial charges | 65/66B | €2,895 | €2,484 | -€410 | -14.2% |
| Recurring financial charges | 65 | €2,895 | €2,484 | -€410 | -14.2% |
| Profit (loss) for the period before taxes | 9903 | €155,654 | €188,585 | +€32,931 | +21.2% |
| Income taxes | 67/77 | €19,733 | €19,851 | +€118 | +0.6% |
| Profit (loss) for the period | 9904 | €135,921 | €168,734 | +€32,812 | +24.1% |
| Profit (loss) for the period to be appropriated | 9905 | €135,921 | €168,734 | +€32,812 | +24.1% |
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 4 October 2026 via checked.be.