AVANT-HIER: 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-HIER
Largest movements
- Cash -€3,420
down €3,420 (-87.3%), from €3,919 to €498
mainly Other debts (-€54,383) and Net result for the year (-€1,025)
- Receivables within one year -€699
down €699 (-95.5%), from €732 to €33
- Other debts -€54,383
no longer reported in 2025 (was €54,383)
- Debts after one year +€51,531
new in 2025: €51,531
- Profit (loss) carried forward -€1,025
down €1,025 (-1.5%), from -€70,426 to -€71,451
- Trade debts -€242
no longer reported in 2025 (was €242)
- Other operating charges -€858
down €858 (-59.9%), from €1,433 to €574
- Gross operating margin +€664
up €664 (+54.6%), from -€1,216 to -€552
- Financial income -€635
down €635 (-72.4%), from €877 to €242
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 | €4,651 | €532 | -€4,119 | -88.6% |
| Current assets | 29/58 | €4,651 | €532 | -€4,119 | -88.6% |
| Amounts receivable within one year | 40/41 | €732 | €33 | -€699 | -95.5% |
| Other amounts receivable | 41 | €732 | €33 | -€699 | -95.5% |
| Cash at bank and in hand | 54/58 | €3,919 | €498 | -€3,420 | -87.3% |
| Total equity and liabilities | 10/49 | €4,651 | €532 | -€4,119 | -88.6% |
| Equity | 10/15 | -€49,974 | -€50,999 | -€1,025 | -2.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€70,426 | -€71,451 | -€1,025 | -1.5% |
| Amounts payable | 17/49 | €54,625 | €51,531 | -€3,094 | -5.7% |
| Amounts payable after more than one year | 17 | - | €51,531 | +€51,531 | |
| Other amounts payable | 178/9 | - | €51,531 | +€51,531 | |
| Amounts payable within one year | 42/48 | €54,625 | - | -€54,625 | |
| Trade debts | 44 | €242 | - | -€242 | |
| Suppliers | 440/4 | €242 | - | -€242 | |
| Other amounts payable | 47/48 | €54,383 | - | -€54,383 | |
| Other operating charges | 640/8 | €1,433 | €574 | -€858 | -59.9% |
| Gross operating margin | 9900 | -€1,216 | -€552 | +€664 | +54.6% |
| Operating profit (loss) | 9901 | -€2,649 | -€1,127 | +€1,522 | +57.5% |
| Financial income | 75/76B | €877 | €242 | -€635 | -72.4% |
| Recurring financial income | 75 | €877 | €242 | -€635 | -72.4% |
| Financial charges | 65/66B | €129 | €141 | +€12 | +8.9% |
| Recurring financial charges | 65 | €129 | €141 | +€12 | +8.9% |
| Profit (loss) for the period before taxes | 9903 | -€1,901 | -€1,025 | +€876 | +46.1% |
| Profit (loss) for the period | 9904 | -€1,901 | -€1,025 | +€876 | +46.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,901 | -€1,025 | +€876 | +46.1% |
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 23 October 2026 via checked.be.