August 10: 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.
August 10
Largest movements
- Receivables within one year +€16,432
up €16,432 (+130%), from €12,598 to €29,030
of which Trade receivables: +€10,088
- Tangible fixed assets +€6,373
up €6,373 (+36.4%), from €17,500 to €23,873
- Cash -€1,556
down €1,556 (-12.8%), from €12,188 to €10,633
mainly Receivables within one year (-€16,432) and Debts after one year (-€11,652)
- Profit (loss) carried forward +€27,847
up €27,847 (+134%), from €20,740 to €48,587
- Debts after one year -€11,652
down €11,652 (-100%), from €11,652 to €0
- Tax, wage and social debts +€5,513
up €5,513 (+120%), from €4,592 to €10,104
of which Taxes: +€3,800
- Gross operating margin +€11,724
up €11,724 (+36.5%), from €32,093 to €43,818
- Depreciation -€6,379
down €6,379 (-61.3%), from €10,404 to €4,025
- Taxes +€4,033
up €4,033 (+115%), from €3,506 to €7,539
- Financial charges -€737
down €737 (-89.3%), from €825 to €88
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 | €42,685 | €64,277 | +€21,592 | +50.6% |
| Fixed assets | 21/28 | €17,500 | €23,873 | +€6,373 | +36.4% |
| Tangible fixed assets | 22/27 | €17,500 | €23,873 | +€6,373 | +36.4% |
| Furniture and vehicles | 24 | €17,500 | €23,873 | +€6,373 | +36.4% |
| Current assets | 29/58 | €25,185 | €40,404 | +€15,219 | +60.4% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €12,598 | €29,030 | +€16,432 | +130% |
| Trade receivables | 40 | €11,603 | €21,691 | +€10,088 | +86.9% |
| Other amounts receivable | 41 | €994 | €7,338 | +€6,344 | +638% |
| Cash at bank and in hand | 54/58 | €12,188 | €10,633 | -€1,556 | -12.8% |
| Deferred charges and accrued income | 490/1 | €399 | €742 | +€343 | +85.8% |
| Total equity and liabilities | 10/49 | €42,685 | €64,277 | +€21,592 | +50.6% |
| Equity | 10/15 | €23,740 | €51,587 | +€27,847 | +117% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,740 | €48,587 | +€27,847 | +134% |
| Amounts payable | 17/49 | €18,945 | €12,691 | -€6,254 | -33.0% |
| Amounts payable after more than one year | 17 | €11,652 | €0 | -€11,652 | -100% |
| Financial debts | 170/4 | €11,652 | €0 | -€11,652 | -100% |
| Amounts payable within one year | 42/48 | €6,541 | €11,939 | +€5,397 | +82.5% |
| Trade debts | 44 | €1,950 | €1,835 | -€115 | -5.9% |
| Suppliers | 440/4 | €1,950 | €1,835 | -€115 | -5.9% |
| Taxes, remuneration and social security | 45 | €4,592 | €10,104 | +€5,513 | +120% |
| Taxes | 450/3 | €4,592 | €8,391 | +€3,800 | +82.8% |
| Remuneration and social security | 454/9 | €0 | €1,713 | +€1,713 | |
| Accrued charges and deferred income | 492/3 | €752 | €752 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,404 | €4,025 | -€6,379 | -61.3% |
| Other operating charges | 640/8 | €4,581 | €4,393 | -€188 | -4.1% |
| Gross operating margin | 9900 | €32,093 | €43,818 | +€11,724 | +36.5% |
| Operating profit (loss) | 9901 | €17,108 | €35,400 | +€18,292 | +107% |
| Financial income | 75/76B | €0 | €74 | +€74 | |
| Recurring financial income | 75 | €0 | €74 | +€74 | |
| Financial charges | 65/66B | €825 | €88 | -€737 | -89.3% |
| Recurring financial charges | 65 | €825 | €88 | -€737 | -89.3% |
| Profit (loss) for the period before taxes | 9903 | €16,283 | €35,385 | +€19,102 | +117% |
| Income taxes | 67/77 | €3,506 | €7,539 | +€4,033 | +115% |
| Profit (loss) for the period | 9904 | €12,778 | €27,847 | +€15,069 | +118% |
| Profit (loss) for the period to be appropriated | 9905 | €12,778 | €27,847 | +€15,069 | +118% |
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 24 October 2026 via checked.be.