ALL-TRADE: 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-TRADE
Largest movements
- Tangible fixed assets +€1,817
up €1,817 (+6.8%), from €26,887 to €28,705
of which Land and buildings: +€2,011
- Cash -€786
down €786 (-9.7%), from €8,069 to €7,284
mainly Investment in fixed assets (net) (-€4,550) and Smaller working-capital items (-€8)
- Profit (loss) carried forward +€1,039
up €1,039 (+2.2%), from -€46,414 to -€45,374
- Depreciation -€307
down €307 (-10.1%), from €3,040 to €2,733
- Gross operating margin -€253
down €253 (-5.6%), from €4,536 to €4,283
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 | €35,052 | €36,088 | +€1,036 | +3.0% |
| Fixed assets | 21/28 | €26,887 | €28,705 | +€1,817 | +6.8% |
| Tangible fixed assets | 22/27 | €26,887 | €28,705 | +€1,817 | +6.8% |
| Land and buildings | 22 | €26,694 | €28,705 | +€2,011 | +7.5% |
| Furniture and vehicles | 24 | €193 | - | -€193 | |
| Current assets | 29/58 | €8,164 | €7,384 | -€781 | -9.6% |
| Cash at bank and in hand | 54/58 | €8,069 | €7,284 | -€786 | -9.7% |
| Deferred charges and accrued income | 490/1 | €95 | €100 | +€5 | +4.8% |
| Total equity and liabilities | 10/49 | €35,052 | €36,088 | +€1,036 | +3.0% |
| Equity | 10/15 | -€11,011 | -€9,971 | +€1,039 | +9.4% |
| Contributions | 10/11 | €12,395 | €12,395 | = | 0.0% |
| Reserves | 13 | €23,008 | €23,008 | = | 0.0% |
| Distributable reserves | 133 | €23,008 | €23,008 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€46,414 | -€45,374 | +€1,039 | +2.2% |
| Amounts payable | 17/49 | €46,063 | €46,060 | -€3 | 0.0% |
| Amounts payable within one year | 42/48 | €46,063 | €46,060 | -€3 | 0.0% |
| Other amounts payable | 47/48 | €46,063 | €46,060 | -€3 | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,040 | €2,733 | -€307 | -10.1% |
| Other operating charges | 640/8 | €451 | €465 | +€14 | +3.2% |
| Gross operating margin | 9900 | €4,536 | €4,283 | -€253 | -5.6% |
| Operating profit (loss) | 9901 | €1,044 | €1,084 | +€40 | +3.8% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €44 | €45 | +€2 | +3.4% |
| Recurring financial charges | 65 | €44 | €45 | +€2 | +3.4% |
| Profit (loss) for the period before taxes | 9903 | €1,001 | €1,039 | +€38 | +3.8% |
| Profit (loss) for the period | 9904 | €1,001 | €1,039 | +€38 | +3.8% |
| Profit (loss) for the period to be appropriated | 9905 | €1,001 | €1,039 | +€38 | +3.8% |
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 18 October 2026 via checked.be.