ASPECT: 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.
ASPECT
Largest movements
No asset line moved by more than 1% of the balance sheet total.
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin +€76
up €76 (+27.5%), from -€277 to -€201
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €34,127 | €34,127 | = | 0.0% |
| Current assets | 29/58 | €34,127 | €34,127 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €30,014 | €30,014 | = | 0.0% |
| Other amounts receivable | 41 | €30,014 | €30,014 | = | 0.0% |
| Deferred charges and accrued income | 490/1 | €4,113 | €4,113 | = | 0.0% |
| Total equity and liabilities | 10/49 | €34,127 | €34,127 | = | 0.0% |
| Equity | 10/15 | -€4,964 | -€5,165 | -€201 | -4.1% |
| Contributions | 10/11 | €30,987 | €30,987 | = | 0.0% |
| Reserves | 13 | €635 | €635 | = | 0.0% |
| Non-distributable reserves | 130/1 | €635 | €635 | = | 0.0% |
| Reserves not available under the articles | 1311 | €635 | €635 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€36,586 | -€36,787 | -€201 | -0.5% |
| Amounts payable | 17/49 | €39,091 | €39,292 | +€201 | +0.5% |
| Amounts payable within one year | 42/48 | €37,736 | €37,937 | +€201 | +0.5% |
| Financial debts | 43 | €6 | €6 | = | 0.0% |
| Credit institutions | 430/8 | €6 | €6 | = | 0.0% |
| Trade debts | 44 | €29,725 | €29,927 | +€201 | +0.7% |
| Suppliers | 440/4 | €29,725 | €29,927 | +€201 | +0.7% |
| Taxes, remuneration and social security | 45 | €8,005 | €8,005 | = | 0.0% |
| Taxes | 450/3 | €8,005 | €8,005 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €1,355 | €1,355 | = | 0.0% |
| Gross operating margin | 9900 | -€277 | -€201 | +€76 | +27.5% |
| Operating profit (loss) | 9901 | -€277 | -€201 | +€76 | +27.5% |
| Profit (loss) for the period before taxes | 9903 | -€277 | -€201 | +€76 | +27.5% |
| Profit (loss) for the period | 9904 | -€277 | -€201 | +€76 | +27.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€277 | -€201 | +€76 | +27.5% |
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 12 October 2026 via checked.be.