ASKING FOR A FRIEND: 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.
ASKING FOR A FRIEND
Largest movements
- Cash -€35,323
down €35,323 (-70.5%), from €50,085 to €14,763
mainly Contributions, distributions and other (-€23,600) and Receivables within one year (-€12,293)
- Receivables within one year +€12,293
up €12,293 (+17.3%), from €71,154 to €83,447
of which Other amounts receivable: +€14,229
- Tangible fixed assets +€2,612
up €2,612 (+9.9%), from €26,421 to €29,034
of which Furniture and vehicles: +€3,989
- Reserves -€13,717
down €13,717 (-10.4%), from €131,896 to €118,179
- Trade debts -€8,521
down €8,521 (-100%), from €8,521 to €0
- Tax, wage and social debts +€1,527
up €1,527 (+31.6%), from €4,834 to €6,360
of which Taxes: +€1,527
- Gross operating margin +€3,374
up €3,374 (+17.2%), from €19,586 to €22,960
- Depreciation +€2,194
up €2,194 (+35.8%), from €6,127 to €8,321
- Taxes +€956
up €956 (+32.0%), from €2,984 to €3,940
- Financial charges -€681
down €681 (-16.0%), from €4,257 to €3,576
- Financial income +€414
up €414 (+14.1%), from €2,929 to €3,344
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 | €148,251 | €127,539 | -€20,712 | -14.0% |
| Formation expenses | 20 | €590 | €295 | -€295 | -50.0% |
| Fixed assets | 21/28 | €26,421 | €29,034 | +€2,612 | +9.9% |
| Tangible fixed assets | 22/27 | €26,421 | €29,034 | +€2,612 | +9.9% |
| Land and buildings | 22 | €4,950 | €4,142 | -€808 | -16.3% |
| Plant, machinery and equipment | 23 | €5,334 | €4,765 | -€569 | -10.7% |
| Furniture and vehicles | 24 | €16,138 | €20,127 | +€3,989 | +24.7% |
| Current assets | 29/58 | €121,239 | €98,210 | -€23,030 | -19.0% |
| Amounts receivable within one year | 40/41 | €71,154 | €83,447 | +€12,293 | +17.3% |
| Trade receivables | 40 | €14,108 | €12,172 | -€1,936 | -13.7% |
| Other amounts receivable | 41 | €57,046 | €71,276 | +€14,229 | +24.9% |
| Cash at bank and in hand | 54/58 | €50,085 | €14,763 | -€35,323 | -70.5% |
| Total equity and liabilities | 10/49 | €148,251 | €127,539 | -€20,712 | -14.0% |
| Equity | 10/15 | €134,896 | €121,179 | -€13,717 | -10.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €131,896 | €118,179 | -€13,717 | -10.4% |
| Distributable reserves | 133 | €131,896 | €118,179 | -€13,717 | -10.4% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €13,355 | €6,360 | -€6,995 | -52.4% |
| Amounts payable within one year | 42/48 | €13,355 | €6,360 | -€6,995 | -52.4% |
| Trade debts | 44 | €8,521 | €0 | -€8,521 | -100% |
| Suppliers | 440/4 | €8,521 | €0 | -€8,521 | -100% |
| Taxes, remuneration and social security | 45 | €4,834 | €6,360 | +€1,527 | +31.6% |
| Taxes | 450/3 | €4,834 | €6,360 | +€1,527 | +31.6% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,127 | €8,321 | +€2,194 | +35.8% |
| Other operating charges | 640/8 | €727 | €583 | -€144 | -19.8% |
| Non-recurring operating charges | 66A | €3,481 | €0 | -€3,481 | -100% |
| Gross operating margin | 9900 | €19,586 | €22,960 | +€3,374 | +17.2% |
| Operating profit (loss) | 9901 | €9,250 | €14,055 | +€4,805 | +51.9% |
| Financial income | 75/76B | €2,929 | €3,344 | +€414 | +14.1% |
| Recurring financial income | 75 | €2,929 | €3,344 | +€414 | +14.1% |
| Financial charges | 65/66B | €4,257 | €3,576 | -€681 | -16.0% |
| Recurring financial charges | 65 | €4,257 | €3,576 | -€681 | -16.0% |
| Profit (loss) for the period before taxes | 9903 | €7,922 | €13,823 | +€5,901 | +74.5% |
| Income taxes | 67/77 | €2,984 | €3,940 | +€956 | +32.0% |
| Profit (loss) for the period | 9904 | €4,938 | €9,883 | +€4,945 | +100% |
| Profit (loss) for the period to be appropriated | 9905 | €4,938 | €9,883 | +€4,945 | +100% |
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 31 October 2026 via checked.be.