AO-SI: 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.
AO-SI
Largest movements
- Cash -€803
down €803 (-86.4%), from €929 to €126
mainly Net result for the year (-€5,565) and Trade debts (-€2,154)
- Deferred charges and accrued income -€580
no longer reported in 2025 (was €580)
- Receivables within one year +€313
new in 2025: €313
- Other debts +€6,499
up €6,499 (+39.1%), from €16,642 to €23,141
- Profit (loss) carried forward -€5,349
down €5,349 (-22.9%), from -€23,353 to -€28,702
- Trade debts -€2,154
no longer reported in 2025 (was €2,154)
- Tax, wage and social debts -€66
no longer reported in 2025 (was €66)
- Gross operating margin -€2,503
down €2,503 (-86.8%), from -€2,885 to -€5,387
- Purchases and services +€2,503
up €2,503 (+86.8%), from €2,885 to €5,387
- Other operating charges -€425
down €425 (-77.4%), from €549 to €124
- Depreciation -€195
no longer reported in 2025 (was €195)
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 | €1,509 | €439 | -€1,070 | -70.9% |
| Fixed assets | 21/28 | €0 | - | = | |
| Intangible fixed assets | 21 | €0 | - | = | |
| Current assets | 29/58 | €1,509 | €439 | -€1,070 | -70.9% |
| Amounts receivable within one year | 40/41 | - | €313 | +€313 | |
| Other amounts receivable | 41 | - | €313 | +€313 | |
| Cash at bank and in hand | 54/58 | €929 | €126 | -€803 | -86.4% |
| Deferred charges and accrued income | 490/1 | €580 | - | -€580 | |
| Total equity and liabilities | 10/49 | €1,509 | €439 | -€1,070 | -70.9% |
| Equity | 10/15 | -€17,353 | -€22,702 | -€5,349 | -30.8% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€23,353 | -€28,702 | -€5,349 | -22.9% |
| Amounts payable | 17/49 | €18,862 | €23,141 | +€4,279 | +22.7% |
| Amounts payable within one year | 42/48 | €18,862 | €23,141 | +€4,279 | +22.7% |
| Trade debts | 44 | €2,154 | - | -€2,154 | |
| Suppliers | 440/4 | €2,154 | - | -€2,154 | |
| Taxes, remuneration and social security | 45 | €66 | - | -€66 | |
| Taxes | 450/3 | €66 | - | -€66 | |
| Other amounts payable | 47/48 | €16,642 | €23,141 | +€6,499 | +39.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €2,885 | €5,387 | +€2,503 | +86.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €195 | - | -€195 | |
| Other operating charges | 640/8 | €549 | €124 | -€425 | -77.4% |
| Gross operating margin | 9900 | -€2,885 | -€5,387 | -€2,503 | -86.8% |
| Operating profit (loss) | 9901 | -€3,629 | -€5,511 | -€1,882 | -51.9% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €54 | €54 | -€0 | -0.1% |
| Recurring financial charges | 65 | €54 | €54 | -€0 | -0.1% |
| Profit (loss) for the period before taxes | 9903 | -€3,683 | -€5,565 | -€1,882 | -51.1% |
| Profit (loss) for the period | 9904 | -€3,683 | -€5,565 | -€1,882 | -51.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,683 | -€5,565 | -€1,882 | -51.1% |
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 14 October 2026 via checked.be.