ALL SURVEY: 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 SURVEY
Largest movements
- Cash +€8,730
up €8,730 (+25.6%), from €34,155 to €42,886
mainly Receivables within one year (+€7,103) and Net result for the year (+€1,994)
- Receivables within one year -€7,103
down €7,103 (-50.8%), from €13,975 to €6,872
of which Trade receivables: -€7,002
- Current investments +€3,995
up €3,995 (+10.0%), from €39,986 to €43,981
- Tangible fixed assets -€1,129
down €1,129 (-52.9%), from €2,133 to €1,004
of which Plant, machinery and equipment: -€821
- Reserves +€1,994
up €1,994 (+3.7%), from €54,207 to €56,201
of which Distributable reserves: +€1,994
- Other debts +€1,670
up €1,670 (+14.0%), from €11,923 to €13,593
- Gross operating margin +€9,008
up €9,008, from -€1,390 to €7,618
- Taxes +€2,633
up €2,633 (+293%), from €899 to €3,532
- Financial charges +€237
up €237 (+29.3%), from €807 to €1,044
- Financial income +€156
up €156 (+360%), from €43 to €200
- Other operating charges +€118
new in 2025: €118
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 | €90,330 | €94,837 | +€4,507 | +5.0% |
| Fixed assets | 21/28 | €2,133 | €1,004 | -€1,129 | -52.9% |
| Tangible fixed assets | 22/27 | €2,133 | €1,004 | -€1,129 | -52.9% |
| Plant, machinery and equipment | 23 | €1,551 | €730 | -€821 | -52.9% |
| Furniture and vehicles | 24 | €582 | €274 | -€308 | -52.9% |
| Current assets | 29/58 | €88,197 | €93,833 | +€5,636 | +6.4% |
| Amounts receivable within one year | 40/41 | €13,975 | €6,872 | -€7,103 | -50.8% |
| Trade receivables | 40 | €13,501 | €6,499 | -€7,002 | -51.9% |
| Other amounts receivable | 41 | €474 | €373 | -€101 | -21.3% |
| Current investments | 50/53 | €39,986 | €43,981 | +€3,995 | +10.0% |
| Cash at bank and in hand | 54/58 | €34,155 | €42,886 | +€8,730 | +25.6% |
| Deferred charges and accrued income | 490/1 | €82 | €95 | +€13 | +16.4% |
| Total equity and liabilities | 10/49 | €90,330 | €94,837 | +€4,507 | +5.0% |
| Equity | 10/15 | €72,807 | €74,801 | +€1,994 | +2.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €54,207 | €56,201 | +€1,994 | +3.7% |
| 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 | €52,347 | €54,341 | +€1,994 | +3.8% |
| Amounts payable | 17/49 | €17,523 | €20,036 | +€2,513 | +14.3% |
| Amounts payable within one year | 42/48 | €17,523 | €20,036 | +€2,513 | +14.3% |
| Trade debts | 44 | €698 | €985 | +€287 | +41.2% |
| Suppliers | 440/4 | €698 | €985 | +€287 | +41.2% |
| Taxes, remuneration and social security | 45 | €4,903 | €5,458 | +€555 | +11.3% |
| Taxes | 450/3 | €1,703 | €2,258 | +€555 | +32.6% |
| Remuneration and social security | 454/9 | €3,200 | €3,200 | = | 0.0% |
| Other amounts payable | 47/48 | €11,923 | €13,593 | +€1,670 | +14.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,129 | €1,129 | = | 0.0% |
| Other operating charges | 640/8 | - | €118 | +€118 | |
| Gross operating margin | 9900 | -€1,390 | €7,618 | +€9,008 | |
| Operating profit (loss) | 9901 | -€2,519 | €6,371 | +€8,890 | |
| Financial income | 75/76B | €43 | €200 | +€156 | +360% |
| Recurring financial income | 75 | €43 | €200 | +€156 | +360% |
| Financial charges | 65/66B | €807 | €1,044 | +€237 | +29.3% |
| Recurring financial charges | 65 | €807 | €1,044 | +€237 | +29.3% |
| Profit (loss) for the period before taxes | 9903 | -€3,283 | €5,526 | +€8,809 | |
| Income taxes | 67/77 | €899 | €3,532 | +€2,633 | +293% |
| Profit (loss) for the period | 9904 | -€4,182 | €1,994 | +€6,176 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,182 | €1,994 | +€6,176 |
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 27 October 2026 via checked.be.