Augmented Insights: 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.
Augmented Insights
Largest movements
- Cash -€78,455
down €78,455 (-42.9%), from €182,907 to €104,453
mainly Trade debts (-€70,046) and Other debts (-€43,551)
- Tangible fixed assets -€13,397
down €13,397 (-22.8%), from €58,657 to €45,260
of which Furniture and vehicles: -€11,612
- Trade debts -€70,046
down €70,046 (-89.2%), from €78,543 to €8,497
- Reserves +€51,290
up €51,290 (+96.6%), from €53,092 to €104,382
- Other debts -€43,551
down €43,551 (-45.7%), from €95,394 to €51,843
- Tax, wage and social debts -€30,584
down €30,584 (-99.0%), from €30,907 to €323
- Depreciation +€9,130
up €9,130 (+84.5%), from €10,805 to €19,936
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 | €265,436 | €172,545 | -€92,891 | -35.0% |
| Fixed assets | 21/28 | €59,717 | €46,120 | -€13,597 | -22.8% |
| Tangible fixed assets | 22/27 | €58,657 | €45,260 | -€13,397 | -22.8% |
| Plant, machinery and equipment | 23 | €197 | - | -€197 | |
| Furniture and vehicles | 24 | €45,803 | €34,191 | -€11,612 | -25.4% |
| Other tangible fixed assets | 26 | €12,657 | €11,069 | -€1,588 | -12.5% |
| Financial fixed assets | 28 | €1,060 | €860 | -€200 | -18.9% |
| Current assets | 29/58 | €205,719 | €126,425 | -€79,294 | -38.5% |
| Amounts receivable within one year | 40/41 | €22,605 | €21,767 | -€838 | -3.7% |
| Trade receivables | 40 | €20,700 | €6,584 | -€14,116 | -68.2% |
| Other amounts receivable | 41 | €1,905 | €15,182 | +€13,277 | +697% |
| Cash at bank and in hand | 54/58 | €182,907 | €104,453 | -€78,455 | -42.9% |
| Deferred charges and accrued income | 490/1 | €207 | €205 | -€1 | -0.6% |
| Total equity and liabilities | 10/49 | €265,436 | €172,545 | -€92,891 | -35.0% |
| Equity | 10/15 | €58,092 | €109,382 | +€51,290 | +88.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €53,092 | €104,382 | +€51,290 | +96.6% |
| Distributable reserves | 133 | €53,092 | €104,382 | +€51,290 | +96.6% |
| Amounts payable | 17/49 | €207,344 | €63,163 | -€144,181 | -69.5% |
| Amounts payable within one year | 42/48 | €207,344 | €63,163 | -€144,181 | -69.5% |
| Financial debts | 43 | €2,500 | €2,500 | = | 0.0% |
| Credit institutions | 430/8 | €2,500 | €2,500 | = | 0.0% |
| Trade debts | 44 | €78,543 | €8,497 | -€70,046 | -89.2% |
| Suppliers | 440/4 | €78,543 | €8,497 | -€70,046 | -89.2% |
| Taxes, remuneration and social security | 45 | €30,907 | €323 | -€30,584 | -99.0% |
| Taxes | 450/3 | €30,907 | €323 | -€30,584 | -99.0% |
| Other amounts payable | 47/48 | €95,394 | €51,843 | -€43,551 | -45.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,805 | €19,936 | +€9,130 | +84.5% |
| Other operating charges | 640/8 | €1,537 | €2,176 | +€639 | +41.6% |
| Gross operating margin | 9900 | €139,091 | €138,620 | -€471 | -0.3% |
| Operating profit (loss) | 9901 | €126,749 | €116,508 | -€10,240 | -8.1% |
| Financial income | 75/76B | €7 | €340 | +€333 | +4,546% |
| Recurring financial income | 75 | €7 | €340 | +€333 | +4,546% |
| Financial charges | 65/66B | €2,575 | €2,245 | -€331 | -12.8% |
| Recurring financial charges | 65 | €2,575 | €2,245 | -€331 | -12.8% |
| Profit (loss) for the period before taxes | 9903 | €124,181 | €114,604 | -€9,577 | -7.7% |
| Income taxes | 67/77 | €28,295 | €28,314 | +€19 | +0.1% |
| Profit (loss) for the period | 9904 | €95,886 | €86,290 | -€9,596 | -10.0% |
| Profit (loss) for the period to be appropriated | 9905 | €95,886 | €86,290 | -€9,596 | -10.0% |
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 16 October 2026 via checked.be.