asbl OPTIONS: 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.
asbl OPTIONS
Largest movements
- Cash +€43,053
up €43,053 (+10.8%), from €397,433 to €440,486
mainly Accrued charges and deferred income (+€49,853) and Debts within one year (+€450)
- Accrued charges and deferred income +€49,853
up €49,853 (+36.9%), from €135,105 to €184,958
- Staff costs +€78,591
up €78,591 (+17.8%), from €440,624 to €519,215
- Gross operating margin +€19,997
up €19,997 (+4.0%), from €504,101 to €524,098
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 | €460,260 | €510,664 | +€50,404 | +11.0% |
| Fixed assets | 21/28 | €5,726 | €5,300 | -€426 | -7.4% |
| Tangible fixed assets | 22/27 | €426 | - | -€426 | |
| Plant, machinery and equipment | 23 | €164 | - | -€164 | |
| Furniture and vehicles | 24 | €262 | - | -€262 | |
| Financial fixed assets | 28 | €5,300 | €5,300 | = | 0.0% |
| Current assets | 29/58 | €454,534 | €505,364 | +€50,830 | +11.2% |
| Amounts receivable within one year | 40/41 | €52,451 | €57,178 | +€4,727 | +9.0% |
| Other amounts receivable | 41 | €52,451 | €57,178 | +€4,727 | +9.0% |
| Cash at bank and in hand | 54/58 | €397,433 | €440,486 | +€43,053 | +10.8% |
| Deferred charges and accrued income | 490/1 | €4,650 | €7,700 | +€3,050 | +65.6% |
| Total equity and liabilities | 10/49 | €460,260 | €510,664 | +€50,404 | +11.0% |
| Equity | 10/15 | €62,777 | €62,878 | +€101 | +0.2% |
| Profit (loss) carried forward | 14 | €62,777 | €62,878 | +€101 | +0.2% |
| Amounts payable | 17/49 | €397,483 | €447,786 | +€50,303 | +12.7% |
| Amounts payable within one year | 42/48 | €262,378 | €262,828 | +€450 | +0.2% |
| Trade debts | 44 | €1,862 | €7,611 | +€5,749 | +309% |
| Suppliers | 440/4 | €1,862 | €7,611 | +€5,749 | +309% |
| Taxes, remuneration and social security | 45 | €55,990 | €87,707 | +€31,717 | +56.6% |
| Taxes | 450/3 | €11,604 | €18,433 | +€6,829 | +58.9% |
| Remuneration and social security | 454/9 | €44,386 | €69,274 | +€24,888 | +56.1% |
| Accrued charges and deferred income | 492/3 | €135,105 | €184,958 | +€49,853 | +36.9% |
| Non-recurring operating income | 76A | €38,339 | - | -€38,339 | |
| Remuneration, social security and pensions | 62 | €440,624 | €519,215 | +€78,591 | +17.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,286 | €426 | -€860 | -66.9% |
| Other operating charges | 640/8 | €212 | €4,266 | +€4,054 | +1,912% |
| Non-recurring operating charges | 66A | - | €622 | +€622 | |
| Gross operating margin | 9900 | €504,101 | €524,098 | +€19,997 | +4.0% |
| Operating profit (loss) | 9901 | €61,979 | -€431 | -€62,410 | |
| Financial income | 75/76B | €1,131 | €723 | -€408 | -36.1% |
| Recurring financial income | 75 | €1,131 | €723 | -€408 | -36.1% |
| Financial charges | 65/66B | €245 | €191 | -€54 | -22.0% |
| Recurring financial charges | 65 | €245 | €191 | -€54 | -22.0% |
| Profit (loss) for the period before taxes | 9903 | €62,865 | €101 | -€62,764 | -99.8% |
| Profit (loss) for the period | 9904 | €62,865 | €101 | -€62,764 | -99.8% |
| Profit (loss) for the period to be appropriated | 9905 | €62,865 | €101 | -€62,764 | -99.8% |
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.