AUDIT REPORTS: 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.
AUDIT REPORTS
Largest movements
- Receivables within one year +€5,184
up €5,184 (+50.7%), from €10,226 to €15,410
- Cash -€3,393
down €3,393 (-67.8%), from €5,008 to €1,615
mainly Trade debts (-€25,728) and Receivables within one year (-€5,184)
- Profit (loss) carried forward +€28,456
up €28,456 (+9.0%), from -€314,630 to -€286,174
- Trade debts -€25,728
down €25,728 (-45.5%), from €56,597 to €30,869
- Other debts -€3,713
down €3,713 (-2.8%), from €134,676 to €130,963
- Tax, wage and social debts +€2,776
up €2,776 (+123.4%), from €2,249 to €5,025
- Gross operating margin +€10,242
up €10,242 (+40.1%), from €25,545 to €35,787
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 | €15,234 | €17,025 | +€1,791 | +11.8% |
| Current assets | 29/58 | €15,234 | €17,025 | +€1,791 | +11.8% |
| Amounts receivable within one year | 40/41 | €10,226 | €15,410 | +€5,184 | +50.7% |
| Trade receivables | 40 | €10,226 | €15,410 | +€5,184 | +50.7% |
| Cash at bank and in hand | 54/58 | €5,008 | €1,615 | -€3,393 | -67.8% |
| Total equity and liabilities | 10/49 | €15,234 | €17,025 | +€1,791 | +11.8% |
| Equity | 10/15 | -€178,288 | -€149,832 | +€28,456 | +16.0% |
| Contributions | 10/11 | €123,947 | €123,947 | = | 0.0% |
| Reserves | 13 | €12,395 | €12,395 | = | 0.0% |
| Non-distributable reserves | 130/1 | €12,395 | €12,395 | = | 0.0% |
| Reserves not available under the articles | 1311 | €12,395 | €12,395 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€314,630 | -€286,174 | +€28,456 | +9.0% |
| Amounts payable | 17/49 | €193,522 | €166,857 | -€26,665 | -13.8% |
| Amounts payable within one year | 42/48 | €193,522 | €166,857 | -€26,665 | -13.8% |
| Trade debts | 44 | €56,597 | €30,869 | -€25,728 | -45.5% |
| Suppliers | 440/4 | €56,597 | €30,869 | -€25,728 | -45.5% |
| Taxes, remuneration and social security | 45 | €2,249 | €5,025 | +€2,776 | +123.4% |
| Taxes | 450/3 | €2,249 | €5,025 | +€2,776 | +123.4% |
| Other amounts payable | 47/48 | €134,676 | €130,963 | -€3,713 | -2.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €204 | - | -€204 | |
| Other operating charges | 640/8 | €30 | €45 | +€15 | +50.0% |
| Gross operating margin | 9900 | €25,545 | €35,787 | +€10,242 | +40.1% |
| Operating profit (loss) | 9901 | €25,311 | €35,742 | +€10,431 | +41.2% |
| Financial charges | 65/66B | €6,975 | €7,286 | +€311 | +4.5% |
| Recurring financial charges | 65 | €6,975 | €7,286 | +€311 | +4.5% |
| Profit (loss) for the period before taxes | 9903 | €18,336 | €28,456 | +€10,120 | +55.2% |
| Profit (loss) for the period | 9904 | €18,336 | €28,456 | +€10,120 | +55.2% |
| Profit (loss) for the period to be appropriated | 9905 | €18,336 | €28,456 | +€10,120 | +55.2% |
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 9 October 2026 via checked.be.