AMPLIFICATIONS: 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.
AMPLIFICATIONS
Largest movements
- Cash +€19,612
up €19,612 (+55.0%), from €35,660 to €55,272
mainly Other debts (+€44,888) and Net result for the year (+€15,558)
- Receivables within one year -€5,378
down €5,378 (-36.0%), from €14,938 to €9,560
of which Trade receivables: -€9,106
- Other debts +€44,888
up €44,888, from €0 to €44,888
- Reserves -€29,330
down €29,330 (-100.0%), from €29,330 to €0
- Tax, wage and social debts -€3,372
down €3,372 (-100.0%), from €3,372 to €0
- Trade debts +€2,114
up €2,114 (+171.0%), from €1,236 to €3,350
- Gross operating margin -€17,393
down €17,393 (-43.8%), from €39,667 to €22,275
- Taxes -€2,982
down €2,982 (-35.5%), from €8,394 to €5,412
- Depreciation -€612
down €612 (-64.8%), from €945 to €333
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 | €52,539 | €66,838 | +€14,300 | +27.2% |
| Fixed assets | 21/28 | €333 | €0 | -€333 | -100.0% |
| Tangible fixed assets | 22/27 | €333 | €0 | -€333 | -100.0% |
| Plant, machinery and equipment | 23 | €333 | €0 | -€333 | -100.0% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €52,206 | €66,838 | +€14,633 | +28.0% |
| Amounts receivable within one year | 40/41 | €14,938 | €9,560 | -€5,378 | -36.0% |
| Trade receivables | 40 | €13,286 | €4,180 | -€9,106 | -68.5% |
| Other amounts receivable | 41 | €1,652 | €5,380 | +€3,728 | +225.6% |
| Cash at bank and in hand | 54/58 | €35,660 | €55,272 | +€19,612 | +55.0% |
| Deferred charges and accrued income | 490/1 | €1,608 | €2,006 | +€398 | +24.8% |
| Total equity and liabilities | 10/49 | €52,539 | €66,838 | +€14,300 | +27.2% |
| Equity | 10/15 | €47,930 | €18,600 | -€29,330 | -61.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €29,330 | €0 | -€29,330 | -100.0% |
| Distributable reserves | 133 | €29,330 | €0 | -€29,330 | -100.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €4,609 | €48,238 | +€43,630 | +946.7% |
| Amounts payable within one year | 42/48 | €4,609 | €48,238 | +€43,630 | +946.7% |
| Trade debts | 44 | €1,236 | €3,350 | +€2,114 | +171.0% |
| Suppliers | 440/4 | €1,236 | €3,350 | +€2,114 | +171.0% |
| Taxes, remuneration and social security | 45 | €3,372 | €0 | -€3,372 | -100.0% |
| Taxes | 450/3 | €3,372 | €0 | -€3,372 | -100.0% |
| Other amounts payable | 47/48 | €0 | €44,888 | +€44,888 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €945 | €333 | -€612 | -64.8% |
| Other operating charges | 640/8 | €1,017 | €928 | -€88 | -8.7% |
| Gross operating margin | 9900 | €39,667 | €22,275 | -€17,393 | -43.8% |
| Operating profit (loss) | 9901 | €37,706 | €21,013 | -€16,692 | -44.3% |
| Financial income | 75/76B | €157 | €140 | -€17 | -10.6% |
| Recurring financial income | 75 | €157 | €140 | -€17 | -10.6% |
| Financial charges | 65/66B | €138 | €183 | +€45 | +33.0% |
| Recurring financial charges | 65 | €138 | €183 | +€45 | +33.0% |
| Profit (loss) for the period before taxes | 9903 | €37,725 | €20,970 | -€16,754 | -44.4% |
| Income taxes | 67/77 | €8,394 | €5,412 | -€2,982 | -35.5% |
| Profit (loss) for the period | 9904 | €29,330 | €15,558 | -€13,772 | -47.0% |
| Profit (loss) for the period to be appropriated | 9905 | €29,330 | €15,558 | -€13,772 | -47.0% |
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 11 October 2026 via checked.be.