anders denken: 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.
anders denken
Largest movements
- Cash +€24,756
up €24,756 (+43.0%), from €57,595 to €82,351
mainly Net result for the year (+€21,484) and Tax, wage and social debts (+€8,257)
- Receivables within one year +€3,000
up €3,000 (+34.5%), from €8,704 to €11,704
- Reserves +€21,484
up €21,484 (+57.2%), from €37,578 to €59,062
- Tax, wage and social debts +€8,257
up €8,257 (+41.5%), from €19,878 to €28,136
- Advances received -€7,900
down €7,900 (-42.9%), from €18,432 to €10,532
- Other debts +€5,415
up €5,415 (+122.8%), from €4,411 to €9,825
- Gross operating margin -€26,302
down €26,302 (-46.9%), from €56,057 to €29,755
- Taxes -€9,775
down €9,775 (-54.8%), from €17,832 to €8,056
- Write-downs -€612
no longer reported in 2025 (was €612)
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 | €86,299 | €114,055 | +€27,756 | +32.2% |
| Current assets | 29/58 | €86,299 | €114,055 | +€27,756 | +32.2% |
| Amounts receivable within one year | 40/41 | €8,704 | €11,704 | +€3,000 | +34.5% |
| Trade receivables | 40 | €8,704 | €11,704 | +€3,000 | +34.5% |
| Current investments | 50/53 | €20,000 | €20,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €57,595 | €82,351 | +€24,756 | +43.0% |
| Total equity and liabilities | 10/49 | €86,299 | €114,055 | +€27,756 | +32.2% |
| Equity | 10/15 | €43,578 | €65,062 | +€21,484 | +49.3% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €37,578 | €59,062 | +€21,484 | +57.2% |
| Distributable reserves | 133 | €37,578 | €59,062 | +€21,484 | +57.2% |
| Amounts payable | 17/49 | €42,721 | €48,993 | +€6,272 | +14.7% |
| Amounts payable within one year | 42/48 | €42,721 | €48,993 | +€6,272 | +14.7% |
| Trade debts | 44 | - | €500 | +€500 | |
| Suppliers | 440/4 | - | €500 | +€500 | |
| Advances received on contracts in progress | 46 | €18,432 | €10,532 | -€7,900 | -42.9% |
| Taxes, remuneration and social security | 45 | €19,878 | €28,136 | +€8,257 | +41.5% |
| Taxes | 450/3 | €19,878 | €28,136 | +€8,257 | +41.5% |
| Other amounts payable | 47/48 | €4,411 | €9,825 | +€5,415 | +122.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €612 | - | -€612 | |
| Other operating charges | 640/8 | - | €500 | +€500 | |
| Gross operating margin | 9900 | €56,057 | €29,755 | -€26,302 | -46.9% |
| Operating profit (loss) | 9901 | €55,445 | €29,255 | -€26,190 | -47.2% |
| Financial income | 75/76B | €20 | €334 | +€314 | +1584.4% |
| Recurring financial income | 75 | €20 | €334 | +€314 | +1584.4% |
| Financial charges | 65/66B | €55 | €49 | -€6 | -10.9% |
| Recurring financial charges | 65 | €55 | €49 | -€6 | -10.9% |
| Profit (loss) for the period before taxes | 9903 | €55,410 | €29,540 | -€25,870 | -46.7% |
| Income taxes | 67/77 | €17,832 | €8,056 | -€9,775 | -54.8% |
| Profit (loss) for the period | 9904 | €37,578 | €21,484 | -€16,095 | -42.8% |
| Profit (loss) for the period to be appropriated | 9905 | €37,578 | €21,484 | -€16,095 | -42.8% |
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.