ALL SOLUTIONS: 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 SOLUTIONS
Largest movements
- Cash -€34,821
down €34,821 (-45.6%), from €76,424 to €41,603
mainly Net result for the year (-€29,759) and Trade debts (-€9,519)
- Tangible fixed assets -€6,372
down €6,372 (-26.2%), from €24,293 to €17,921
of which Furniture and vehicles: -€5,717
- Receivables within one year +€2,749
up €2,749 (+4.3%), from €64,497 to €67,246
of which Trade receivables: +€2,802
- Profit (loss) carried forward -€29,759
down €29,759 (-32.7%), from -€90,958 to -€120,717
- Trade debts -€9,519
down €9,519 (-95.1%), from €10,009 to €489
- Tax, wage and social debts +€2,279
up €2,279 (+60.5%), from €3,765 to €6,044
of which Taxes: +€2,279
- Depreciation -€5,526
down €5,526 (-46.4%), from €11,898 to €6,372
- Gross operating margin -€596
down €596 (-2.8%), from -€21,145 to -€21,741
- Other operating charges -€377
down €377 (-24.8%), from €1,523 to €1,145
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 | €166,625 | €128,033 | -€38,593 | -23.2% |
| Fixed assets | 21/28 | €24,293 | €17,921 | -€6,372 | -26.2% |
| Tangible fixed assets | 22/27 | €24,293 | €17,921 | -€6,372 | -26.2% |
| Plant, machinery and equipment | 23 | €1,089 | €434 | -€655 | -60.2% |
| Furniture and vehicles | 24 | €23,204 | €17,487 | -€5,717 | -24.6% |
| Current assets | 29/58 | €142,332 | €110,112 | -€32,221 | -22.6% |
| Amounts receivable within one year | 40/41 | €64,497 | €67,246 | +€2,749 | +4.3% |
| Trade receivables | 40 | €64,377 | €67,179 | +€2,802 | +4.4% |
| Other amounts receivable | 41 | €120 | €67 | -€53 | -44.1% |
| Cash at bank and in hand | 54/58 | €76,424 | €41,603 | -€34,821 | -45.6% |
| Deferred charges and accrued income | 490/1 | €1,411 | €1,262 | -€149 | -10.6% |
| Total equity and liabilities | 10/49 | €166,625 | €128,033 | -€38,593 | -23.2% |
| Equity | 10/15 | -€58,498 | -€88,257 | -€29,759 | -50.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €13,860 | €13,860 | = | 0.0% |
| Distributable reserves | 133 | €13,860 | €13,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€90,958 | -€120,717 | -€29,759 | -32.7% |
| Amounts payable | 17/49 | €225,124 | €216,290 | -€8,833 | -3.9% |
| Amounts payable within one year | 42/48 | €225,020 | €216,290 | -€8,730 | -3.9% |
| Current portion of amounts payable after more than one year | 42 | €1,347 | €0 | -€1,347 | -100% |
| Trade debts | 44 | €10,009 | €489 | -€9,519 | -95.1% |
| Suppliers | 440/4 | €10,009 | €489 | -€9,519 | -95.1% |
| Taxes, remuneration and social security | 45 | €3,765 | €6,044 | +€2,279 | +60.5% |
| Taxes | 450/3 | €2,265 | €4,544 | +€2,279 | +101% |
| Remuneration and social security | 454/9 | €1,500 | €1,500 | = | 0.0% |
| Other amounts payable | 47/48 | €209,900 | €209,757 | -€143 | -0.1% |
| Accrued charges and deferred income | 492/3 | €103 | €0 | -€103 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,898 | €6,372 | -€5,526 | -46.4% |
| Other operating charges | 640/8 | €1,523 | €1,145 | -€377 | -24.8% |
| Gross operating margin | 9900 | -€21,145 | -€21,741 | -€596 | -2.8% |
| Operating profit (loss) | 9901 | -€34,566 | -€29,258 | +€5,308 | +15.4% |
| Financial income | 75/76B | €0 | €2 | +€2 | +19,100% |
| Recurring financial income | 75 | €0 | €2 | +€2 | +19,100% |
| Financial charges | 65/66B | €189 | €99 | -€90 | -47.4% |
| Recurring financial charges | 65 | €189 | €99 | -€90 | -47.4% |
| Profit (loss) for the period before taxes | 9903 | -€34,755 | -€29,355 | +€5,399 | +15.5% |
| Income taxes | 67/77 | €373 | €404 | +€31 | +8.3% |
| Profit (loss) for the period | 9904 | -€35,127 | -€29,759 | +€5,368 | +15.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€35,127 | -€29,759 | +€5,368 | +15.3% |
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 16 October 2026 via checked.be.