ATTITUDE FOR SUCCES: 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.
ATTITUDE FOR SUCCES
Largest movements
- Cash -€20,499
down €20,499 (-19.6%), from €104,669 to €84,170
mainly Contributions, distributions and other (-€98,283) and Tax, wage and social debts (-€4,368)
- Receivables within one year -€2,764
down €2,764 (-11.3%), from €24,476 to €21,712
of which Trade receivables: -€3,871
- Reserves -€56,363
down €56,363 (-55.8%), from €100,944 to €44,581
- Other debts +€36,201
up €36,201 (+1,651%), from €2,193 to €38,394
- Tax, wage and social debts -€4,368
down €4,368 (-47.6%), from €9,181 to €4,812
- Gross operating margin -€17,945
down €17,945 (-23.6%), from €76,014 to €58,069
- Taxes -€4,914
down €4,914 (-24.8%), from €19,807 to €14,893
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 | €131,058 | €107,089 | -€23,969 | -18.3% |
| Current assets | 29/58 | €131,058 | €107,089 | -€23,969 | -18.3% |
| Stocks and contracts in progress | 3 | €756 | €756 | = | 0.0% |
| Stocks | 30/36 | €756 | €756 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €24,476 | €21,712 | -€2,764 | -11.3% |
| Trade receivables | 40 | €24,476 | €20,605 | -€3,871 | -15.8% |
| Other amounts receivable | 41 | - | €1,107 | +€1,107 | |
| Cash at bank and in hand | 54/58 | €104,669 | €84,170 | -€20,499 | -19.6% |
| Deferred charges and accrued income | 490/1 | €1,156 | €451 | -€705 | -61.0% |
| Total equity and liabilities | 10/49 | €131,058 | €107,089 | -€23,969 | -18.3% |
| Equity | 10/15 | €119,544 | €63,181 | -€56,363 | -47.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €100,944 | €44,581 | -€56,363 | -55.8% |
| Distributable reserves | 133 | €100,944 | €44,581 | -€56,363 | -55.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €11,514 | €43,908 | +€32,394 | +281% |
| Amounts payable within one year | 42/48 | €11,514 | €43,740 | +€32,226 | +280% |
| Trade debts | 44 | €141 | €534 | +€393 | +280% |
| Suppliers | 440/4 | €141 | €534 | +€393 | +280% |
| Taxes, remuneration and social security | 45 | €9,181 | €4,812 | -€4,368 | -47.6% |
| Taxes | 450/3 | €9,181 | €4,812 | -€4,368 | -47.6% |
| Other amounts payable | 47/48 | €2,193 | €38,394 | +€36,201 | +1,651% |
| Accrued charges and deferred income | 492/3 | €0 | €168 | +€168 | |
| Other operating charges | 640/8 | €1,041 | €951 | -€90 | -8.6% |
| Gross operating margin | 9900 | €76,014 | €58,069 | -€17,945 | -23.6% |
| Operating profit (loss) | 9901 | €74,973 | €57,118 | -€17,855 | -23.8% |
| Financial income | 75/76B | €7 | €0 | -€7 | -96.1% |
| Recurring financial income | 75 | €7 | €0 | -€7 | -96.1% |
| Financial charges | 65/66B | €105 | €305 | +€201 | +192% |
| Recurring financial charges | 65 | €105 | €305 | +€201 | +192% |
| Profit (loss) for the period before taxes | 9903 | €74,875 | €56,813 | -€18,062 | -24.1% |
| Income taxes | 67/77 | €19,807 | €14,893 | -€4,914 | -24.8% |
| Profit (loss) for the period | 9904 | €55,068 | €41,920 | -€13,148 | -23.9% |
| Profit (loss) for the period to be appropriated | 9905 | €55,068 | €41,920 | -€13,148 | -23.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.