ANY PROJECT: 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.
ANY PROJECT
Largest movements
- Cash +€40,455
up €40,455 (+293%), from €13,805 to €54,260
mainly Trade debts (+€24,251) and Depreciation (+€23,299)
- Stocks and contracts -€20,625
no longer reported in 2025 (was €20,625)
- Tangible fixed assets +€9,095
up €9,095 (+23.0%), from €39,518 to €48,613
of which Furniture and vehicles: +€7,490
- Receivables within one year +€1,256
up €1,256 (+14.0%), from €8,974 to €10,230
of which Other amounts receivable: +€3,853
- Trade debts +€24,251
up €24,251 (+407%), from €5,955 to €30,206
- Other debts +€12,029
up €12,029 (+84.3%), from €14,269 to €26,298
- Current portion of long-term debt -€9,006
no longer reported in 2025 (was €9,006)
- Reserves +€5,817
up €5,817 (+58.2%), from €10,000 to €15,817
- Tax, wage and social debts -€2,017
down €2,017 (-45.1%), from €4,473 to €2,456
- Purchases and services +€201,262
up €201,262 (+145%), from €139,055 to €340,317
- Gross operating margin +€10,434
up €10,434 (+36.2%), from €28,848 to €39,282
- Depreciation +€8,266
up €8,266 (+55.0%), from €15,033 to €23,299
- Write-downs +€7,800
new in 2025: €7,800
- Financial income +€1,553
up €1,553 (+1,167%), from €133 to €1,686
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 | €83,910 | €114,985 | +€31,075 | +37.0% |
| Fixed assets | 21/28 | €39,518 | €48,613 | +€9,095 | +23.0% |
| Tangible fixed assets | 22/27 | €39,518 | €48,613 | +€9,095 | +23.0% |
| Plant, machinery and equipment | 23 | €3,579 | €5,185 | +€1,606 | +44.9% |
| Furniture and vehicles | 24 | €35,939 | €43,429 | +€7,490 | +20.8% |
| Current assets | 29/58 | €44,392 | €66,372 | +€21,979 | +49.5% |
| Stocks and contracts in progress | 3 | €20,625 | - | -€20,625 | |
| Contracts in progress | 37 | €20,625 | - | -€20,625 | |
| Amounts receivable within one year | 40/41 | €8,974 | €10,230 | +€1,256 | +14.0% |
| Trade receivables | 40 | €5,533 | €2,936 | -€2,597 | -46.9% |
| Other amounts receivable | 41 | €3,441 | €7,294 | +€3,853 | +112% |
| Cash at bank and in hand | 54/58 | €13,805 | €54,260 | +€40,455 | +293% |
| Deferred charges and accrued income | 490/1 | €989 | €1,882 | +€893 | +90.4% |
| Total equity and liabilities | 10/49 | €83,910 | €114,985 | +€31,075 | +37.0% |
| Equity | 10/15 | €50,207 | €56,025 | +€5,817 | +11.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Share premium | 1100/10 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €10,000 | €15,817 | +€5,817 | +58.2% |
| Distributable reserves | 133 | €10,000 | €15,817 | +€5,817 | +58.2% |
| Profit (loss) carried forward | 14 | €34,007 | €34,007 | = | 0.0% |
| Amounts payable | 17/49 | €33,703 | €58,960 | +€25,257 | +74.9% |
| Amounts payable within one year | 42/48 | €33,703 | €58,960 | +€25,257 | +74.9% |
| Current portion of amounts payable after more than one year | 42 | €9,006 | - | -€9,006 | |
| Trade debts | 44 | €5,955 | €30,206 | +€24,251 | +407% |
| Suppliers | 440/4 | €5,955 | €30,206 | +€24,251 | +407% |
| Taxes, remuneration and social security | 45 | €4,473 | €2,456 | -€2,017 | -45.1% |
| Taxes | 450/3 | €4,473 | €2,456 | -€2,017 | -45.1% |
| Other amounts payable | 47/48 | €14,269 | €26,298 | +€12,029 | +84.3% |
| Non-recurring operating income | 76A | €302 | - | -€302 | |
| Goods, raw materials, services and sundry goods | 60/61 | €139,055 | €340,317 | +€201,262 | +145% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,033 | €23,299 | +€8,266 | +55.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €7,800 | +€7,800 | |
| Other operating charges | 640/8 | €866 | €1,384 | +€517 | +59.7% |
| Gross operating margin | 9900 | €28,848 | €39,282 | +€10,434 | +36.2% |
| Operating profit (loss) | 9901 | €12,949 | €6,799 | -€6,149 | -47.5% |
| Financial income | 75/76B | €133 | €1,686 | +€1,553 | +1,167% |
| Recurring financial income | 75 | €133 | €1,686 | +€1,553 | +1,167% |
| Financial charges | 65/66B | €584 | €300 | -€284 | -48.7% |
| Recurring financial charges | 65 | €584 | €300 | -€284 | -48.7% |
| Profit (loss) for the period before taxes | 9903 | €12,498 | €8,186 | -€4,312 | -34.5% |
| Income taxes | 67/77 | €2,659 | €2,368 | -€291 | -10.9% |
| Profit (loss) for the period | 9904 | €9,839 | €5,817 | -€4,022 | -40.9% |
| Profit (loss) for the period to be appropriated | 9905 | €9,839 | €5,817 | -€4,022 | -40.9% |
Source: filed annual accounts (NBB), financial years ended 31 July 2024 and 31 July 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.