ANOTHER TAX ADVICE: what changed
ANOTHER TAX ADVICE
Largest movements
- Deferred charges and accrued income +€5,330
new in 2025: €5,330
- Tangible fixed assets +€3,619
up €3,619 (+27.1%), from €13,368 to €16,987
- Cash +€2,883
up €2,883 (+9.0%), from €31,902 to €34,785
mainly Net result for the year (+€24,022) and Trade debts (+€21,208)
- Trade debts +€21,208
up €21,208 (+40.1%), from €52,852 to €74,060
- Tax, wage and social debts -€4,402
down €4,402 (-30.5%), from €14,446 to €10,044
of which Taxes: -€4,073
- Profit (loss) carried forward -€2,978
down €2,978 (-89.7%), from €3,319 to €341
- Other debts -€2,322
down €2,322 (-13.4%), from €17,322 to €15,000
- Gross operating margin -€3,091
down €3,091 (-6.2%), from €50,003 to €46,912
- Depreciation +€2,146
up €2,146 (+37.8%), from €5,680 to €7,826
- Taxes -€1,343
down €1,343 (-13.6%), from €9,865 to €8,522
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €96,120 | €107,626 | +€11,506 | +12.0% |
| Fixed assets | 21/28 | €13,501 | €17,120 | +€3,619 | +26.8% |
| Tangible fixed assets | 22/27 | €13,368 | €16,987 | +€3,619 | +27.1% |
| Furniture and vehicles | 24 | €13,368 | €16,987 | +€3,619 | +27.1% |
| Financial fixed assets | 28 | €133 | €133 | = | 0.0% |
| Current assets | 29/58 | €82,619 | €90,506 | +€7,887 | +9.5% |
| Amounts receivable within one year | 40/41 | €50,717 | €50,391 | -€326 | -0.6% |
| Trade receivables | 40 | €50,717 | €50,391 | -€326 | -0.6% |
| Cash at bank and in hand | 54/58 | €31,902 | €34,785 | +€2,883 | +9.0% |
| Deferred charges and accrued income | 490/1 | - | €5,330 | +€5,330 | |
| Total equity and liabilities | 10/49 | €96,120 | €107,626 | +€11,506 | +12.0% |
| Equity | 10/15 | €11,500 | €8,522 | -€2,978 | -25.9% |
| Contributions | 10/11 | €8,181 | €8,181 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,319 | €341 | -€2,978 | -89.7% |
| Amounts payable | 17/49 | €84,620 | €99,104 | +€14,484 | +17.1% |
| Amounts payable within one year | 42/48 | €84,620 | €99,104 | +€14,484 | +17.1% |
| Trade debts | 44 | €52,852 | €74,060 | +€21,208 | +40.1% |
| Suppliers | 440/4 | €52,852 | €74,060 | +€21,208 | +40.1% |
| Taxes, remuneration and social security | 45 | €14,446 | €10,044 | -€4,402 | -30.5% |
| Taxes | 450/3 | €13,567 | €9,494 | -€4,073 | -30.0% |
| Remuneration and social security | 454/9 | €879 | €550 | -€329 | -37.4% |
| Other amounts payable | 47/48 | €17,322 | €15,000 | -€2,322 | -13.4% |
| Non-recurring operating income | 76A | €685 | €650 | -€35 | -5.1% |
| Remuneration, social security and pensions | 62 | €6,259 | €6,486 | +€227 | +3.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,680 | €7,826 | +€2,146 | +37.8% |
| Other operating charges | 640/8 | €494 | €138 | -€356 | -72.1% |
| Gross operating margin | 9900 | €50,003 | €46,912 | -€3,091 | -6.2% |
| Operating profit (loss) | 9901 | €37,570 | €32,462 | -€5,108 | -13.6% |
| Financial income | 75/76B | €216 | €159 | -€57 | -26.4% |
| Recurring financial income | 75 | €216 | €159 | -€57 | -26.4% |
| Non-recurring financial income | 76B | €216 | €159 | -€57 | -26.4% |
| Financial charges | 65/66B | €99 | €77 | -€22 | -22.2% |
| Recurring financial charges | 65 | €99 | €77 | -€22 | -22.2% |
| Profit (loss) for the period before taxes | 9903 | €37,687 | €32,544 | -€5,143 | -13.6% |
| Income taxes | 67/77 | €9,865 | €8,522 | -€1,343 | -13.6% |
| Profit (loss) for the period | 9904 | €27,822 | €24,022 | -€3,800 | -13.7% |
| Profit (loss) for the period to be appropriated | 9905 | €27,822 | €24,022 | -€3,800 | -13.7% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.