Anamnesis: 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.
Anamnesis
Largest movements
- Cash -€599,663
down €599,663 (-62.4%), from €961,381 to €361,717
mainly Contributions, distributions and other (-€638,239) and Other debts (-€425,000)
- Tangible fixed assets -€11,048
down €11,048 (-54.8%), from €20,147 to €9,100
- Other debts -€425,000
down €425,000 (-100%), from €425,000 to €0
- Trade debts -€142,099
down €142,099 (-98.1%), from €144,797 to €2,698
- Tax, wage and social debts -€66,615
down €66,615 (-85.1%), from €78,303 to €11,688
- Reserves +€23,662
up €23,662 (+7.1%), from €332,583 to €356,245
- Gross operating margin +€159,182
up €159,182 (+21.5%), from €739,082 to €898,265
- Taxes +€41,483
up €41,483 (+22.8%), from €181,902 to €223,385
- Financial income -€11,994
down €11,994 (-100.0%), from €11,994 to €1
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 | €983,684 | €373,632 | -€610,052 | -62.0% |
| Fixed assets | 21/28 | €20,897 | €9,850 | -€11,048 | -52.9% |
| Tangible fixed assets | 22/27 | €20,147 | €9,100 | -€11,048 | -54.8% |
| Furniture and vehicles | 24 | €20,147 | €9,100 | -€11,048 | -54.8% |
| Financial fixed assets | 28 | €750 | €750 | = | 0.0% |
| Current assets | 29/58 | €962,786 | €363,782 | -€599,005 | -62.2% |
| Amounts receivable within one year | 40/41 | €304 | €639 | +€335 | +110% |
| Other amounts receivable | 41 | €304 | €639 | +€335 | +110% |
| Cash at bank and in hand | 54/58 | €961,381 | €361,717 | -€599,663 | -62.4% |
| Deferred charges and accrued income | 490/1 | €1,101 | €1,425 | +€324 | +29.4% |
| Total equity and liabilities | 10/49 | €983,684 | €373,632 | -€610,052 | -62.0% |
| Equity | 10/15 | €335,583 | €359,245 | +€23,662 | +7.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €332,583 | €356,245 | +€23,662 | +7.1% |
| Distributable reserves | 133 | €332,583 | €356,245 | +€23,662 | +7.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €648,101 | €14,386 | -€633,714 | -97.8% |
| Amounts payable within one year | 42/48 | €648,101 | €14,386 | -€633,714 | -97.8% |
| Trade debts | 44 | €144,797 | €2,698 | -€142,099 | -98.1% |
| Suppliers | 440/4 | €144,797 | €2,698 | -€142,099 | -98.1% |
| Taxes, remuneration and social security | 45 | €78,303 | €11,688 | -€66,615 | -85.1% |
| Taxes | 450/3 | €78,303 | €11,688 | -€66,615 | -85.1% |
| Other amounts payable | 47/48 | €425,000 | €0 | -€425,000 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,131 | €11,048 | +€917 | +9.0% |
| Other operating charges | 640/8 | €373 | €1,887 | +€1,514 | +406% |
| Gross operating margin | 9900 | €739,082 | €898,265 | +€159,182 | +21.5% |
| Operating profit (loss) | 9901 | €728,579 | €885,330 | +€156,752 | +21.5% |
| Financial income | 75/76B | €11,994 | €1 | -€11,994 | -100.0% |
| Recurring financial income | 75 | €11,994 | €1 | -€11,994 | -100.0% |
| Financial charges | 65/66B | €124 | €45 | -€79 | -63.7% |
| Recurring financial charges | 65 | €124 | €45 | -€79 | -63.7% |
| Profit (loss) for the period before taxes | 9903 | €740,449 | €885,286 | +€144,837 | +19.6% |
| Income taxes | 67/77 | €181,902 | €223,385 | +€41,483 | +22.8% |
| Profit (loss) for the period | 9904 | €558,548 | €661,901 | +€103,354 | +18.5% |
| Profit (loss) for the period to be appropriated | 9905 | €558,548 | €661,901 | +€103,354 | +18.5% |
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 17 October 2026 via checked.be.