ASSIETTE ALLOCATION: what changed
Two fiscal 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.
ASSIETTE ALLOCATION
Largest movements
- Cash -€7,665
down €7,665 (-10.4%), from €73,585 to €65,919
mainly Contributions, distributions and other (-€55,000) and Receivables within one year (-€5,978)
- Receivables within one year +€5,978
up €5,978 (+67.3%), from €8,876 to €14,854
of which Trade receivables: +€12,354
- Profit (loss) carried forward -€46,052
down €46,052 (-69.5%), from €66,250 to €20,198
- Other debts +€39,580
up €39,580, from €0 to €39,580
- Tax, wage and social debts +€4,537
up €4,537 (+34.4%), from €13,197 to €17,734
of which Taxes: +€6,537
- Gross operating margin -€30,169
down €30,169 (-67.2%), from €44,880 to €14,710
- Financial charges -€24,087
down €24,087 (-99.1%), from €24,308 to €220
- Taxes -€1,456
down €1,456 (-22.9%), from €6,344 to €4,889
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 | €82,461 | €81,044 | -€1,417 | -1.7% |
| Current assets | 29/58 | €82,461 | €81,044 | -€1,417 | -1.7% |
| Amounts receivable within one year | 40/41 | €8,876 | €14,854 | +€5,978 | +67.3% |
| Trade receivables | 40 | €0 | €12,354 | +€12,354 | |
| Other amounts receivable | 41 | €8,876 | €2,500 | -€6,376 | -71.8% |
| Cash at bank and in hand | 54/58 | €73,585 | €65,919 | -€7,665 | -10.4% |
| Deferred charges and accrued income | 490/1 | €0 | €271 | +€271 | |
| Total equity and liabilities | 10/49 | €82,461 | €81,044 | -€1,417 | -1.7% |
| Equity | 10/15 | €69,250 | €23,198 | -€46,052 | -66.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €66,250 | €20,198 | -€46,052 | -69.5% |
| Amounts payable | 17/49 | €13,210 | €57,846 | +€44,636 | +337.9% |
| Amounts payable within one year | 42/48 | €13,210 | €57,846 | +€44,636 | +337.9% |
| Trade debts | 44 | €13 | €532 | +€519 | +3991.8% |
| Suppliers | 440/4 | €13 | €532 | +€519 | +3991.8% |
| Taxes, remuneration and social security | 45 | €13,197 | €17,734 | +€4,537 | +34.4% |
| Taxes | 450/3 | €11,197 | €17,734 | +€6,537 | +58.4% |
| Remuneration and social security | 454/9 | €2,000 | €0 | -€2,000 | -100.0% |
| Other amounts payable | 47/48 | €0 | €39,580 | +€39,580 | |
| Other operating charges | 640/8 | €1,137 | €1,028 | -€109 | -9.6% |
| Gross operating margin | 9900 | €44,880 | €14,710 | -€30,169 | -67.2% |
| Operating profit (loss) | 9901 | €43,743 | €13,683 | -€30,060 | -68.7% |
| Financial income | 75/76B | €12 | €374 | +€362 | +2990.8% |
| Recurring financial income | 75 | €12 | €374 | +€362 | +2990.8% |
| Financial charges | 65/66B | €24,308 | €220 | -€24,087 | -99.1% |
| Recurring financial charges | 65 | €24,308 | €220 | -€24,087 | -99.1% |
| Profit (loss) for the period before taxes | 9903 | €19,447 | €13,836 | -€5,611 | -28.9% |
| Income taxes | 67/77 | €6,344 | €4,889 | -€1,456 | -22.9% |
| Profit (loss) for the period | 9904 | €13,103 | €8,948 | -€4,155 | -31.7% |
| Profit (loss) for the period to be appropriated | 9905 | €13,103 | €8,948 | -€4,155 | -31.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.