ALLFORKIT: 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.
ALLFORKIT
Largest movements
- Cash +€45,048
up €45,048 (+117.5%), from €38,324 to €83,371
mainly Net result for the year (+€73,311) and Other debts (+€35,000)
- Tangible fixed assets -€14,685
down €14,685 (-16.0%), from €91,813 to €77,128
of which Furniture and vehicles: -€13,172
- Receivables within one year +€5,535
up €5,535 (+17.6%), from €31,427 to €36,962
of which Trade receivables: +€16,044
- Stocks and contracts +€3,500
up €3,500 (+155.6%), from €2,250 to €5,750
- Intangible fixed assets -€3,000
down €3,000 (-13.3%), from €22,496 to €19,496
- Other debts +€35,000
up €35,000 (+140.0%), from €25,000 to €60,000
- Debts after one year -€20,467
down €20,467 (-49.5%), from €41,347 to €20,880
- Profit (loss) carried forward +€13,311
up €13,311 (+17.7%), from €75,111 to €88,422
- Trade debts +€4,754
up €4,754 (+173.3%), from €2,743 to €7,496
- Gross operating margin +€26,502
up €26,502 (+28.9%), from €91,791 to €118,293
- Taxes +€6,798
up €6,798 (+53.4%), from €12,735 to €19,533
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 | €188,145 | €224,344 | +€36,199 | +19.2% |
| Formation expenses | 20 | €562 | €337 | -€225 | -40.0% |
| Fixed assets | 21/28 | €114,309 | €96,624 | -€17,685 | -15.5% |
| Intangible fixed assets | 21 | €22,496 | €19,496 | -€3,000 | -13.3% |
| Tangible fixed assets | 22/27 | €91,813 | €77,128 | -€14,685 | -16.0% |
| Plant, machinery and equipment | 23 | €4,885 | €3,372 | -€1,512 | -31.0% |
| Furniture and vehicles | 24 | €86,928 | €73,756 | -€13,172 | -15.2% |
| Current assets | 29/58 | €73,274 | €127,383 | +€54,109 | +73.8% |
| Stocks and contracts in progress | 3 | €2,250 | €5,750 | +€3,500 | +155.6% |
| Stocks | 30/36 | €2,250 | €5,750 | +€3,500 | +155.6% |
| Amounts receivable within one year | 40/41 | €31,427 | €36,962 | +€5,535 | +17.6% |
| Trade receivables | 40 | €8,475 | €24,519 | +€16,044 | +189.3% |
| Other amounts receivable | 41 | €22,952 | €12,443 | -€10,509 | -45.8% |
| Cash at bank and in hand | 54/58 | €38,324 | €83,371 | +€45,048 | +117.5% |
| Deferred charges and accrued income | 490/1 | €1,273 | €1,299 | +€26 | +2.1% |
| Total equity and liabilities | 10/49 | €188,145 | €224,344 | +€36,199 | +19.2% |
| Equity | 10/15 | €90,111 | €103,422 | +€13,311 | +14.8% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €75,111 | €88,422 | +€13,311 | +17.7% |
| Amounts payable | 17/49 | €98,035 | €120,922 | +€22,887 | +23.3% |
| Amounts payable after more than one year | 17 | €41,347 | €20,880 | -€20,467 | -49.5% |
| Financial debts | 170/4 | €41,347 | €20,880 | -€20,467 | -49.5% |
| Amounts payable within one year | 42/48 | €47,240 | €89,996 | +€42,756 | +90.5% |
| Current portion of amounts payable after more than one year | 42 | €19,498 | €20,467 | +€969 | +5.0% |
| Trade debts | 44 | €2,743 | €7,496 | +€4,754 | +173.3% |
| Suppliers | 440/4 | €2,743 | €7,496 | +€4,754 | +173.3% |
| Taxes, remuneration and social security | 45 | - | €2,033 | +€2,033 | |
| Taxes | 450/3 | - | €2,033 | +€2,033 | |
| Other amounts payable | 47/48 | €25,000 | €60,000 | +€35,000 | +140.0% |
| Accrued charges and deferred income | 492/3 | €9,447 | €10,046 | +€598 | +6.3% |
| Non-recurring operating income | 76A | €9,395 | - | -€9,395 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,853 | €20,692 | -€162 | -0.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €1,123 | +€1,123 | |
| Other operating charges | 640/8 | €921 | €754 | -€166 | -18.1% |
| Gross operating margin | 9900 | €91,791 | €118,293 | +€26,502 | +28.9% |
| Operating profit (loss) | 9901 | €70,017 | €95,725 | +€25,708 | +36.7% |
| Financial income | 75/76B | €3 | €91 | +€88 | +2934.0% |
| Recurring financial income | 75 | €3 | €91 | +€88 | +2934.0% |
| Financial charges | 65/66B | €3,776 | €2,971 | -€805 | -21.3% |
| Recurring financial charges | 65 | €3,776 | €2,971 | -€805 | -21.3% |
| Profit (loss) for the period before taxes | 9903 | €66,244 | €92,845 | +€26,600 | +40.2% |
| Income taxes | 67/77 | €12,735 | €19,533 | +€6,798 | +53.4% |
| Profit (loss) for the period | 9904 | €53,509 | €73,311 | +€19,802 | +37.0% |
| Profit (loss) for the period to be appropriated | 9905 | €53,509 | €73,311 | +€19,802 | +37.0% |
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 7 October 2026 via checked.be.