AVANT-APRES: 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.
AVANT-APRES
Largest movements
- Deferred charges and accrued income +€15,243
up €15,243 (+6323.0%), from €241 to €15,484
- Receivables within one year -€6,442
down €6,442 (-4.3%), from €151,059 to €144,617
of which Other amounts receivable: -€7,652
- Cash -€5,690
down €5,690 (-52.5%), from €10,847 to €5,157
mainly Deferred charges and accrued income (-€15,243) and Net result for the year (-€9,181)
- Tangible fixed assets -€4,904
down €4,904 (-25.2%), from €19,442 to €14,538
- Profit (loss) carried forward -€9,181
down €9,181 (-7.5%), from €122,838 to €113,657
- Trade debts +€7,074
up €7,074 (+39.7%), from €17,817 to €24,892
- Tax, wage and social debts +€6,097
up €6,097 (+68.5%), from €8,902 to €14,998
of which Remuneration and social security: +€7,000
- Current portion of long-term debt -€4,855
down €4,855 (-66.7%), from €7,283 to €2,428
- Debts after one year -€2,428
no longer reported in 2025 (was €2,428)
- Gross operating margin -€3,949
down €3,949 (-55.8%), from €7,076 to €3,127
- Purchases and services +€3,949
up €3,949 (+3.8%), from €102,764 to €106,713
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 | €181,703 | €179,910 | -€1,793 | -1.0% |
| Fixed assets | 21/28 | €19,442 | €14,538 | -€4,904 | -25.2% |
| Tangible fixed assets | 22/27 | €19,442 | €14,538 | -€4,904 | -25.2% |
| Furniture and vehicles | 24 | €19,442 | €14,538 | -€4,904 | -25.2% |
| Current assets | 29/58 | €162,261 | €165,372 | +€3,111 | +1.9% |
| Amounts receivable within one year | 40/41 | €151,059 | €144,617 | -€6,442 | -4.3% |
| Trade receivables | 40 | €130,850 | €132,060 | +€1,210 | +0.9% |
| Other amounts receivable | 41 | €20,209 | €12,557 | -€7,652 | -37.9% |
| Current investments | 50/53 | €114 | €114 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €10,847 | €5,157 | -€5,690 | -52.5% |
| Deferred charges and accrued income | 490/1 | €241 | €15,484 | +€15,243 | +6323.0% |
| Total equity and liabilities | 10/49 | €181,703 | €179,910 | -€1,793 | -1.0% |
| Equity | 10/15 | €142,273 | €133,092 | -€9,181 | -6.5% |
| Contributions | 10/11 | €17,575 | €17,575 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €122,838 | €113,657 | -€9,181 | -7.5% |
| Amounts payable | 17/49 | €39,429 | €46,817 | +€7,388 | +18.7% |
| Amounts payable after more than one year | 17 | €2,428 | - | -€2,428 | |
| Financial debts | 170/4 | €2,428 | - | -€2,428 | |
| Amounts payable within one year | 42/48 | €34,002 | €42,317 | +€8,316 | +24.5% |
| Current portion of amounts payable after more than one year | 42 | €7,283 | €2,428 | -€4,855 | -66.7% |
| Trade debts | 44 | €17,817 | €24,892 | +€7,074 | +39.7% |
| Suppliers | 440/4 | €17,817 | €24,892 | +€7,074 | +39.7% |
| Taxes, remuneration and social security | 45 | €8,902 | €14,998 | +€6,097 | +68.5% |
| Taxes | 450/3 | €5,402 | €4,498 | -€903 | -16.7% |
| Remuneration and social security | 454/9 | €3,500 | €10,500 | +€7,000 | +200.0% |
| Accrued charges and deferred income | 492/3 | €3,000 | €4,500 | +€1,500 | +50.0% |
| Turnover | 70 | €109,840 | €109,840 | = | 0.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €102,764 | €106,713 | +€3,949 | +3.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,488 | €8,862 | +€374 | +4.4% |
| Other operating charges | 640/8 | €1,741 | €2,564 | +€823 | +47.3% |
| Gross operating margin | 9900 | €7,076 | €3,127 | -€3,949 | -55.8% |
| Operating profit (loss) | 9901 | -€3,153 | -€8,299 | -€5,146 | -163.2% |
| Financial charges | 65/66B | €624 | €753 | +€129 | +20.7% |
| Recurring financial charges | 65 | €624 | €753 | +€129 | +20.7% |
| Profit (loss) for the period before taxes | 9903 | -€3,778 | -€9,053 | -€5,275 | -139.6% |
| Income taxes | 67/77 | €128 | €128 | = | 0.0% |
| Profit (loss) for the period | 9904 | -€3,906 | -€9,181 | -€5,275 | -135.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,906 | -€9,181 | -€5,275 | -135.1% |
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 12 October 2026 via checked.be.