AUTUMN: 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.
AUTUMN
Largest movements
- Receivables within one year +€6,985
up €6,985 (+13.2%), from €53,053 to €60,038
- Trade debts +€32,570
up €32,570 (+464%), from €7,016 to €39,586
of which Suppliers: +€33,650
- Profit (loss) carried forward -€29,579
down €29,579 (-90.2%), from -€32,789 to -€62,368
- Other debts +€6,859
up €6,859 (+49.3%), from €13,926 to €20,785
- Tax, wage and social debts -€4,910
down €4,910 (-38.1%), from €12,882 to €7,971
- Short-term financial debts +€1,806
up €1,806 (+75.3%), from €2,399 to €4,205
- Gross operating margin -€68,889
down €68,889, from €40,799 to -€28,091
- Depreciation -€4,844
down €4,844 (-95.3%), from €5,084 to €240
- Financial income +€1,547
new in 2025: €1,547
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €53,435 | €60,180 | +€6,745 | +12.6% |
| Fixed assets | 21/28 | €382 | €142 | -€240 | -62.9% |
| Tangible fixed assets | 22/27 | €247 | €7 | -€240 | -97.3% |
| Plant, machinery and equipment | 23 | €247 | €7 | -€240 | -97.3% |
| Financial fixed assets | 28 | €135 | €135 | = | 0.0% |
| Current assets | 29/58 | €53,053 | €60,038 | +€6,985 | +13.2% |
| Amounts receivable within one year | 40/41 | €53,053 | €60,038 | +€6,985 | +13.2% |
| Trade receivables | 40 | €53,053 | €60,038 | +€6,985 | +13.2% |
| Total equity and liabilities | 10/49 | €53,435 | €60,180 | +€6,745 | +12.6% |
| Equity | 10/15 | -€12,789 | -€42,368 | -€29,579 | -231% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€32,789 | -€62,368 | -€29,579 | -90.2% |
| Amounts payable | 17/49 | €66,223 | €102,548 | +€36,324 | +54.9% |
| Amounts payable after more than one year | 17 | €30,000 | €30,000 | = | 0.0% |
| Other amounts payable | 178/9 | €30,000 | €30,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €36,223 | €72,548 | +€36,324 | +100% |
| Financial debts | 43 | €2,399 | €4,205 | +€1,806 | +75.3% |
| Credit institutions | 430/8 | €2,399 | €4,205 | +€1,806 | +75.3% |
| Trade debts | 44 | €7,016 | €39,586 | +€32,570 | +464% |
| Suppliers | 440/4 | €5,936 | €39,586 | +€33,650 | +567% |
| Bills of exchange payable | 441 | €1,080 | - | -€1,080 | |
| Taxes, remuneration and social security | 45 | €12,882 | €7,971 | -€4,910 | -38.1% |
| Taxes | 450/3 | €12,882 | €7,971 | -€4,910 | -38.1% |
| Other amounts payable | 47/48 | €13,926 | €20,785 | +€6,859 | +49.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,084 | €240 | -€4,844 | -95.3% |
| Other operating charges | 640/8 | €1,165 | €1,186 | +€21 | +1.8% |
| Non-recurring operating charges | 66A | - | €843 | +€843 | |
| Gross operating margin | 9900 | €40,799 | -€28,091 | -€68,889 | |
| Operating profit (loss) | 9901 | €34,550 | -€30,359 | -€64,909 | |
| Financial income | 75/76B | - | €1,547 | +€1,547 | |
| Recurring financial income | 75 | - | €1,547 | +€1,547 | |
| Financial charges | 65/66B | €1,051 | €767 | -€284 | -27.0% |
| Recurring financial charges | 65 | €1,051 | €767 | -€284 | -27.0% |
| Profit (loss) for the period before taxes | 9903 | €33,499 | -€29,579 | -€63,078 | |
| Profit (loss) for the period | 9904 | €33,499 | -€29,579 | -€63,078 | |
| Profit (loss) for the period to be appropriated | 9905 | €33,499 | -€29,579 | -€63,078 |
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 17 October 2026 via checked.be.