ALLITEMS TRADE: 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.
ALLITEMS TRADE
Largest movements
- Cash -€68,712
down €68,712 (-54.6%), from €125,938 to €57,226
mainly Debts after one year (-€61,219) and Current portion of long-term debt (-€17,949)
- Tangible fixed assets -€16,929
down €16,929 (-9.7%), from €174,186 to €157,257
of which Land and buildings: -€16,802
- Debts after one year -€61,219
down €61,219 (-100.0%), from €61,219 to €0
- Current portion of long-term debt -€17,949
down €17,949 (-100.0%), from €17,949 to €0
- Profit (loss) carried forward -€10,220
down €10,220, from €0 to -€10,220
- Taxes -€19,254
down €19,254 (-93.8%), from €20,524 to €1,271
- Gross operating margin -€9,173
down €9,173 (-38.2%), from €23,989 to €14,816
- Other operating charges -€5,900
down €5,900 (-50.1%), from €11,780 to €5,880
- Financial charges -€508
down €508 (-20.4%), from €2,492 to €1,984
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 | €303,374 | €215,783 | -€87,591 | -28.9% |
| Fixed assets | 21/28 | €174,186 | €157,257 | -€16,929 | -9.7% |
| Tangible fixed assets | 22/27 | €174,186 | €157,257 | -€16,929 | -9.7% |
| Land and buildings | 22 | €173,675 | €156,874 | -€16,802 | -9.7% |
| Furniture and vehicles | 24 | €511 | €383 | -€128 | -25.0% |
| Current assets | 29/58 | €129,188 | €58,526 | -€70,662 | -54.7% |
| Amounts receivable within one year | 40/41 | €3,250 | €1,300 | -€1,950 | -60.0% |
| Trade receivables | 40 | €3,250 | €1,300 | -€1,950 | -60.0% |
| Cash at bank and in hand | 54/58 | €125,938 | €57,226 | -€68,712 | -54.6% |
| Total equity and liabilities | 10/49 | €303,374 | €215,783 | -€87,591 | -28.9% |
| Equity | 10/15 | €191,542 | €181,322 | -€10,220 | -5.3% |
| Contributions | 10/11 | €123,947 | €123,947 | = | 0.0% |
| Capital | 10 | €123,947 | €123,947 | = | 0.0% |
| Issued capital | 100 | €123,947 | €123,947 | = | 0.0% |
| Reserves | 13 | €67,595 | €67,595 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,524 | €3,524 | = | 0.0% |
| Legal reserve | 130 | €3,090 | €3,090 | = | 0.0% |
| Reserves not available under the articles | 1311 | €434 | €434 | = | 0.0% |
| Distributable reserves | 133 | €64,071 | €64,071 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | -€10,220 | -€10,220 | |
| Provisions and deferred taxes | 16 | €0 | - | = | |
| Amounts payable | 17/49 | €111,832 | €34,460 | -€77,371 | -69.2% |
| Amounts payable after more than one year | 17 | €61,219 | €0 | -€61,219 | -100.0% |
| Financial debts | 170/4 | €61,219 | €0 | -€61,219 | -100.0% |
| Amounts payable within one year | 42/48 | €50,613 | €34,460 | -€16,152 | -31.9% |
| Current portion of amounts payable after more than one year | 42 | €17,949 | €0 | -€17,949 | -100.0% |
| Trade debts | 44 | €0 | €526 | +€526 | |
| Suppliers | 440/4 | €0 | €526 | +€526 | |
| Taxes, remuneration and social security | 45 | €20,524 | €21,795 | +€1,271 | +6.2% |
| Taxes | 450/3 | €20,524 | €21,795 | +€1,271 | +6.2% |
| Other amounts payable | 47/48 | €12,139 | €12,139 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,929 | €16,929 | = | 0.0% |
| Other operating charges | 640/8 | €11,780 | €5,880 | -€5,900 | -50.1% |
| Gross operating margin | 9900 | €23,989 | €14,816 | -€9,173 | -38.2% |
| Operating profit (loss) | 9901 | -€4,720 | -€7,993 | -€3,273 | -69.3% |
| Financial income | 75/76B | €910 | €1,028 | +€118 | +12.9% |
| Recurring financial income | 75 | €910 | €1,028 | +€118 | +12.9% |
| Financial charges | 65/66B | €2,492 | €1,984 | -€508 | -20.4% |
| Recurring financial charges | 65 | €2,492 | €1,984 | -€508 | -20.4% |
| Profit (loss) for the period before taxes | 9903 | -€6,302 | -€8,949 | -€2,647 | -42.0% |
| Transfer from deferred taxes | 780 | €45,024 | - | -€45,024 | |
| Income taxes | 67/77 | €20,524 | €1,271 | -€19,254 | -93.8% |
| Profit (loss) for the period | 9904 | €18,198 | -€10,220 | -€28,417 | |
| Transfer from tax-exempt reserves | 789 | €135,073 | - | -€135,073 | |
| Profit (loss) for the period to be appropriated | 9905 | €153,270 | -€10,220 | -€163,490 |
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 7 October 2026 via checked.be.