ATTACK: 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.
ATTACK
Largest movements
- Receivables within one year +€30,169
up €30,169 (+67.1%), from €44,986 to €75,155
of which Trade receivables: +€38,489
- Tangible fixed assets -€10,062
down €10,062 (-18.0%), from €55,986 to €45,923
of which Land and buildings: -€5,940
- Cash +€5,315
up €5,315 (+7.6%), from €70,019 to €75,335
mainly Net result for the year (+€16,379) and Depreciation (+€10,062)
- Profit (loss) carried forward +€16,379
up €16,379 (+66.7%), from €24,550 to €40,930
- Tax, wage and social debts +€8,249
up €8,249 (+50.4%), from €16,359 to €24,607
of which Remuneration and social security: +€6,346
- Gross operating margin +€37,845
up €37,845 (+35.7%), from €106,144 to €143,989
- Staff costs +€18,163
up €18,163 (+20.3%), from €89,485 to €107,647
- Taxes +€5,270
up €5,270 (+722%), from €730 to €6,000
- Depreciation +€2,748
up €2,748 (+37.6%), from €7,314 to €10,062
- Other operating charges -€2,314
down €2,314 (-75.5%), from €3,063 to €749
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 | €177,061 | €201,031 | +€23,970 | +13.5% |
| Fixed assets | 21/28 | €55,986 | €45,923 | -€10,062 | -18.0% |
| Tangible fixed assets | 22/27 | €55,986 | €45,923 | -€10,062 | -18.0% |
| Land and buildings | 22 | €36,748 | €30,808 | -€5,940 | -16.2% |
| Furniture and vehicles | 24 | €19,237 | €15,115 | -€4,122 | -21.4% |
| Current assets | 29/58 | €121,076 | €155,108 | +€34,032 | +28.1% |
| Amounts receivable within one year | 40/41 | €44,986 | €75,155 | +€30,169 | +67.1% |
| Trade receivables | 40 | €30,896 | €69,385 | +€38,489 | +125% |
| Other amounts receivable | 41 | €14,090 | €5,770 | -€8,320 | -59.1% |
| Cash at bank and in hand | 54/58 | €70,019 | €75,335 | +€5,315 | +7.6% |
| Deferred charges and accrued income | 490/1 | €6,071 | €4,618 | -€1,452 | -23.9% |
| Total equity and liabilities | 10/49 | €177,061 | €201,031 | +€23,970 | +13.5% |
| Equity | 10/15 | €51,109 | €67,489 | +€16,379 | +32.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €6,559 | €6,559 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €4,559 | €4,559 | = | 0.0% |
| Profit (loss) carried forward | 14 | €24,550 | €40,930 | +€16,379 | +66.7% |
| Amounts payable | 17/49 | €125,952 | €133,543 | +€7,590 | +6.0% |
| Amounts payable within one year | 42/48 | €125,952 | €133,543 | +€7,590 | +6.0% |
| Trade debts | 44 | €4,766 | €4,856 | +€90 | +1.9% |
| Suppliers | 440/4 | €4,766 | €4,856 | +€90 | +1.9% |
| Taxes, remuneration and social security | 45 | €16,359 | €24,607 | +€8,249 | +50.4% |
| Taxes | 450/3 | €8,153 | €10,056 | +€1,903 | +23.3% |
| Remuneration and social security | 454/9 | €8,206 | €14,551 | +€6,346 | +77.3% |
| Other amounts payable | 47/48 | €104,827 | €104,079 | -€748 | -0.7% |
| Remuneration, social security and pensions | 62 | €89,485 | €107,647 | +€18,163 | +20.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,314 | €10,062 | +€2,748 | +37.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,842 | €0 | -€1,842 | -100% |
| Other operating charges | 640/8 | €3,063 | €749 | -€2,314 | -75.5% |
| Gross operating margin | 9900 | €106,144 | €143,989 | +€37,845 | +35.7% |
| Operating profit (loss) | 9901 | €4,440 | €25,530 | +€21,090 | +475% |
| Financial income | 75/76B | €10 | €0 | -€10 | -100% |
| Recurring financial income | 75 | €10 | €0 | -€10 | -100% |
| Financial charges | 65/66B | €3,600 | €3,151 | -€449 | -12.5% |
| Recurring financial charges | 65 | €3,600 | €3,151 | -€449 | -12.5% |
| Profit (loss) for the period before taxes | 9903 | €850 | €22,379 | +€21,529 | +2,532% |
| Income taxes | 67/77 | €730 | €6,000 | +€5,270 | +722% |
| Profit (loss) for the period | 9904 | €120 | €16,379 | +€16,259 | +13,541% |
| Profit (loss) for the period to be appropriated | 9905 | €120 | €16,379 | +€16,259 | +13,541% |
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 14 October 2026 via checked.be.