AP in BE: 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.
AP in BE
Largest movements
- Cash -€14,990
down €14,990 (-70.3%), from €21,316 to €6,326
mainly Other debts (-€9,045) and Tax, wage and social debts (-€7,307)
- Receivables within one year -€10,844
down €10,844 (-72.7%), from €14,913 to €4,069
of which Trade receivables: -€14,913
- Other debts -€9,045
down €9,045 (-55.5%), from €16,303 to €7,258
- Tax, wage and social debts -€7,307
down €7,307 (-68.7%), from €10,640 to €3,333
- Profit (loss) carried forward -€5,973
down €5,973, from €777 to -€5,196
- Trade debts -€3,509
no longer reported in 2025 (was €3,509)
- Gross operating margin -€9,413
down €9,413, from €4,355 to -€5,058
- Taxes -€3,333
no longer reported in 2025 (was €3,333)
- Other operating charges +€723
up €723 (+1,145%), from €63 to €786
- Financial charges -€53
down €53 (-29.0%), from €182 to €129
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 | €36,229 | €10,395 | -€25,834 | -71.3% |
| Current assets | 29/58 | €36,229 | €10,395 | -€25,834 | -71.3% |
| Amounts receivable within one year | 40/41 | €14,913 | €4,069 | -€10,844 | -72.7% |
| Trade receivables | 40 | €14,913 | - | -€14,913 | |
| Other amounts receivable | 41 | - | €4,069 | +€4,069 | |
| Cash at bank and in hand | 54/58 | €21,316 | €6,326 | -€14,990 | -70.3% |
| Total equity and liabilities | 10/49 | €36,229 | €10,395 | -€25,834 | -71.3% |
| Equity | 10/15 | €5,777 | -€196 | -€5,973 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €777 | -€5,196 | -€5,973 | |
| Amounts payable | 17/49 | €30,452 | €10,591 | -€19,861 | -65.2% |
| Amounts payable within one year | 42/48 | €30,452 | €10,591 | -€19,861 | -65.2% |
| Trade debts | 44 | €3,509 | - | -€3,509 | |
| Suppliers | 440/4 | €3,509 | - | -€3,509 | |
| Taxes, remuneration and social security | 45 | €10,640 | €3,333 | -€7,307 | -68.7% |
| Taxes | 450/3 | €10,640 | €3,333 | -€7,307 | -68.7% |
| Other amounts payable | 47/48 | €16,303 | €7,258 | -€9,045 | -55.5% |
| Other operating charges | 640/8 | €63 | €786 | +€723 | +1,145% |
| Gross operating margin | 9900 | €4,355 | -€5,058 | -€9,413 | |
| Operating profit (loss) | 9901 | €4,292 | -€5,844 | -€10,136 | |
| Financial charges | 65/66B | €182 | €129 | -€53 | -29.0% |
| Recurring financial charges | 65 | €182 | €129 | -€53 | -29.0% |
| Profit (loss) for the period before taxes | 9903 | €4,110 | -€5,973 | -€10,083 | |
| Income taxes | 67/77 | €3,333 | - | -€3,333 | |
| Profit (loss) for the period | 9904 | €777 | -€5,973 | -€6,750 | |
| Profit (loss) for the period to be appropriated | 9905 | €777 | -€5,973 | -€6,750 |
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 15 October 2026 via checked.be.