ARBEIDSKANSEN: 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.
ARBEIDSKANSEN
Largest movements
- Receivables within one year -€112,262
down €112,262 (-32.7%), from €342,799 to €230,537
of which Other amounts receivable: -€112,262
- Cash +€108,422
up €108,422 (+71.6%), from €151,372 to €259,794
mainly Net result for the year (+€1.1m) and Receivables within one year (+€112,262)
- Tangible fixed assets -€18,989
down €18,989 (-21.5%), from €88,373 to €69,384
- Deferred charges and accrued income -€8,472
down €8,472 (-54.0%), from €15,681 to €7,209
- Debts within one year -€1.1m
down €1.1m (-68.8%), from €1.6m to €498,296
- Profit (loss) carried forward +€1.1m
up €1.1m, from -€990,362 to €75,040
- Gross operating margin +€2.1m
up €2.1m, from -€276,750 to €1.9m
- Staff costs +€37,602
up €37,602 (+5.1%), from €743,198 to €780,800
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 | €608,398 | €573,337 | -€35,062 | -5.8% |
| Fixed assets | 21/28 | €98,546 | €75,797 | -€22,749 | -23.1% |
| Intangible fixed assets | 21 | €10,173 | €6,412 | -€3,761 | -37.0% |
| Tangible fixed assets | 22/27 | €88,373 | €69,384 | -€18,989 | -21.5% |
| Furniture and vehicles | 24 | €88,373 | €69,384 | -€18,989 | -21.5% |
| Current assets | 29/58 | €509,852 | €497,540 | -€12,312 | -2.4% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €342,799 | €230,537 | -€112,262 | -32.7% |
| Trade receivables | 40 | €9,818 | €9,818 | = | 0.0% |
| Other amounts receivable | 41 | €332,981 | €220,719 | -€112,262 | -33.7% |
| Cash at bank and in hand | 54/58 | €151,372 | €259,794 | +€108,422 | +71.6% |
| Deferred charges and accrued income | 490/1 | €15,681 | €7,209 | -€8,472 | -54.0% |
| Total equity and liabilities | 10/49 | €608,398 | €573,337 | -€35,062 | -5.8% |
| Equity | 10/15 | -€990,362 | €75,040 | +€1.1m | |
| Profit (loss) carried forward | 14 | -€990,362 | €75,040 | +€1.1m | |
| Amounts payable | 17/49 | €1,598,760 | €498,296 | -€1.1m | -68.8% |
| Amounts payable within one year | 42/48 | €1,598,760 | €498,296 | -€1.1m | -68.8% |
| Trade debts | 44 | €76,524 | €138,244 | +€61,720 | +80.7% |
| Suppliers | 440/4 | €76,524 | €138,244 | +€61,720 | +80.7% |
| Taxes, remuneration and social security | 45 | €139,220 | €165,053 | +€25,832 | +18.6% |
| Taxes | 450/3 | €38,793 | €63,348 | +€24,555 | +63.3% |
| Remuneration and social security | 454/9 | €100,427 | €101,705 | +€1,278 | +1.3% |
| Non-recurring operating income | 76A | - | €1,057,735 | +€1.1m | |
| Remuneration, social security and pensions | 62 | €743,198 | €780,800 | +€37,602 | +5.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,936 | €22,749 | +€15,813 | +228.0% |
| Other operating charges | 640/8 | €7,204 | €899 | -€6,305 | -87.5% |
| Gross operating margin | 9900 | -€276,750 | €1,870,621 | +€2.1m | |
| Operating profit (loss) | 9901 | -€1,034,088 | €1,066,173 | +€2.1m | |
| Financial income | 75/76B | €210 | €0 | -€210 | -99.8% |
| Recurring financial income | 75 | €210 | €0 | -€210 | -99.8% |
| Financial charges | 65/66B | €528 | €534 | +€6 | +1.2% |
| Recurring financial charges | 65 | €528 | €534 | +€6 | +1.2% |
| Profit (loss) for the period before taxes | 9903 | -€1,034,405 | €1,065,639 | +€2.1m | |
| Income taxes | 67/77 | - | €237 | +€237 | |
| Profit (loss) for the period | 9904 | -€1,034,405 | €1,065,402 | +€2.1m | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,034,405 | €1,065,402 | +€2.1m |
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 9 October 2026 via checked.be.