ATTITUDES: 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.
ATTITUDES
Largest movements
- Cash +€638
up €638 (+299.5%), from €213 to €851
mainly Other debts (+€500) and Trade debts (+€372)
- Financial fixed assets -€260
down €260 (-19.6%), from €1,325 to €1,065
- Receivables within one year -€24
down €24 (-96.0%), from €25 to €1
- Profit (loss) carried forward -€518
down €518 (-1.2%), from -€41,510 to -€42,028
- Other debts +€500
up €500 (+2.1%), from €23,762 to €24,262
- Trade debts +€372
up €372 (+489.5%), from €76 to €448
- Gross operating margin +€753
up €753, from -€523 to €230
- Purchases and services -€523
no longer reported in 2025 (was €523)
- Write-downs +€400
new in 2025: €400
- Other operating charges -€387
no longer reported in 2025 (was €387)
- Financial charges +€58
up €58 (+28.3%), from €205 to €263
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 | €1,563 | €1,917 | +€354 | +22.6% |
| Fixed assets | 21/28 | €1,325 | €1,065 | -€260 | -19.6% |
| Financial fixed assets | 28 | €1,325 | €1,065 | -€260 | -19.6% |
| Current assets | 29/58 | €238 | €852 | +€614 | +258.0% |
| Amounts receivable within one year | 40/41 | €25 | €1 | -€24 | -96.0% |
| Other amounts receivable | 41 | €25 | €1 | -€24 | -96.0% |
| Cash at bank and in hand | 54/58 | €213 | €851 | +€638 | +299.5% |
| Total equity and liabilities | 10/49 | €1,563 | €1,917 | +€354 | +22.6% |
| Equity | 10/15 | -€22,275 | -€22,793 | -€518 | -2.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 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 | -€41,510 | -€42,028 | -€518 | -1.2% |
| Amounts payable | 17/49 | €23,838 | €24,710 | +€872 | +3.7% |
| Amounts payable within one year | 42/48 | €23,838 | €24,710 | +€872 | +3.7% |
| Trade debts | 44 | €76 | €448 | +€372 | +489.5% |
| Suppliers | 440/4 | €76 | €448 | +€372 | +489.5% |
| Other amounts payable | 47/48 | €23,762 | €24,262 | +€500 | +2.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €523 | - | -€523 | |
| Remuneration, social security and pensions | 62 | €92 | €85 | -€7 | -7.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €400 | +€400 | |
| Other operating charges | 640/8 | €387 | - | -€387 | |
| Gross operating margin | 9900 | -€523 | €230 | +€753 | |
| Operating profit (loss) | 9901 | -€1,002 | -€255 | +€747 | +74.6% |
| Financial charges | 65/66B | €205 | €263 | +€58 | +28.3% |
| Recurring financial charges | 65 | €205 | €263 | +€58 | +28.3% |
| Profit (loss) for the period before taxes | 9903 | -€1,207 | -€518 | +€689 | +57.1% |
| Profit (loss) for the period | 9904 | -€1,207 | -€518 | +€689 | +57.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,207 | -€518 | +€689 | +57.1% |
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 5 October 2026 via checked.be.