ALLCASES: 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.
ALLCASES
Largest movements
- Tangible fixed assets -€3,960
down €3,960 (-54.6%), from €7,247 to €3,287
of which Land and buildings: -€3,284
- Stocks and contracts -€2,000
down €2,000 (-19.0%), from €10,500 to €8,500
- Cash +€1,591
up €1,591 (+142.8%), from €1,114 to €2,705
mainly Trade debts (+€6,909) and Depreciation (+€3,960)
- Receivables within one year -€718
down €718 (-4.8%), from €15,036 to €14,318
of which Trade receivables: -€1,373
- Profit (loss) carried forward -€9,941
down €9,941 (-65.0%), from -€15,301 to -€25,241
- Trade debts +€6,909
up €6,909 (+1100.1%), from €628 to €7,537
- Tax, wage and social debts -€1,275
down €1,275 (-100.0%), from €1,275 to €0
- Accrued charges and deferred income -€780
down €780 (-100.0%), from €780 to €0
- Gross operating margin -€16,676
down €16,676, from €6,983 to -€9,693
- Taxes +€4,158
up €4,158 (+45.4%), from -€9,158 to -€5,000
- Depreciation -€613
down €613 (-13.4%), from €4,572 to €3,960
- Other operating charges +€412
up €412 (+61.1%), from €674 to €1,086
- Financial charges +€98
up €98 (+93.6%), from €104 to €202
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 | €33,897 | €28,810 | -€5,087 | -15.0% |
| Fixed assets | 21/28 | €7,247 | €3,287 | -€3,960 | -54.6% |
| Tangible fixed assets | 22/27 | €7,247 | €3,287 | -€3,960 | -54.6% |
| Land and buildings | 22 | €6,571 | €3,287 | -€3,284 | -50.0% |
| Plant, machinery and equipment | 23 | €676 | €0 | -€676 | -100.0% |
| Current assets | 29/58 | €26,650 | €25,523 | -€1,127 | -4.2% |
| Stocks and contracts in progress | 3 | €10,500 | €8,500 | -€2,000 | -19.0% |
| Stocks | 30/36 | €10,500 | €8,500 | -€2,000 | -19.0% |
| Amounts receivable within one year | 40/41 | €15,036 | €14,318 | -€718 | -4.8% |
| Trade receivables | 40 | €15,036 | €13,663 | -€1,373 | -9.1% |
| Other amounts receivable | 41 | - | €655 | +€655 | |
| Cash at bank and in hand | 54/58 | €1,114 | €2,705 | +€1,591 | +142.8% |
| Total equity and liabilities | 10/49 | €33,897 | €28,810 | -€5,087 | -15.0% |
| Equity | 10/15 | €1,259 | -€8,681 | -€9,941 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €10,360 | €10,360 | = | 0.0% |
| 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 | €8,500 | €8,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,301 | -€25,241 | -€9,941 | -65.0% |
| Amounts payable | 17/49 | €32,638 | €37,491 | +€4,854 | +14.9% |
| Amounts payable within one year | 42/48 | €31,857 | €37,491 | +€5,634 | +17.7% |
| Trade debts | 44 | €628 | €7,537 | +€6,909 | +1100.1% |
| Suppliers | 440/4 | €628 | €7,537 | +€6,909 | +1100.1% |
| Taxes, remuneration and social security | 45 | €1,275 | €0 | -€1,275 | -100.0% |
| Taxes | 450/3 | €1,275 | €0 | -€1,275 | -100.0% |
| Other amounts payable | 47/48 | €29,955 | €29,955 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €780 | €0 | -€780 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,572 | €3,960 | -€613 | -13.4% |
| Other operating charges | 640/8 | €674 | €1,086 | +€412 | +61.1% |
| Gross operating margin | 9900 | €6,983 | -€9,693 | -€16,676 | |
| Operating profit (loss) | 9901 | €1,736 | -€14,739 | -€16,475 | |
| Financial income | 75/76B | €60 | €0 | -€60 | -100.0% |
| Recurring financial income | 75 | €60 | €0 | -€60 | -100.0% |
| Financial charges | 65/66B | €104 | €202 | +€98 | +93.6% |
| Recurring financial charges | 65 | €104 | €202 | +€98 | +93.6% |
| Profit (loss) for the period before taxes | 9903 | €1,692 | -€14,941 | -€16,633 | |
| Income taxes | 67/77 | -€9,158 | -€5,000 | +€4,158 | +45.4% |
| Profit (loss) for the period | 9904 | €10,850 | -€9,941 | -€20,791 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,850 | -€9,941 | -€20,791 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.