AVANT PREMIERE: 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 PREMIERE
Largest movements
- Cash -€4,553
down €4,553 (-72.3%), from €6,300 to €1,747
mainly Other debts (-€24,649) and Investment in fixed assets (net) (-€3,392)
- Tangible fixed assets -€1,841
down €1,841 (-4.8%), from €38,463 to €36,623
of which Plant, machinery and equipment: -€2,230
- Other debts -€24,649
down €24,649 (-14.1%), from €174,957 to €150,307
- Profit (loss) carried forward +€18,284
up €18,284 (+9.0%), from -€203,533 to -€185,249
- Gross operating margin +€6,084
up €6,084 (+27.2%), from €22,328 to €28,412
- Depreciation +€391
up €391 (+8.1%), from €4,842 to €5,233
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 | €45,792 | €39,427 | -€6,365 | -13.9% |
| Fixed assets | 21/28 | €38,463 | €36,623 | -€1,841 | -4.8% |
| Tangible fixed assets | 22/27 | €38,463 | €36,623 | -€1,841 | -4.8% |
| Land and buildings | 22 | €21,005 | €21,394 | +€390 | +1.9% |
| Plant, machinery and equipment | 23 | €17,459 | €15,228 | -€2,230 | -12.8% |
| Current assets | 29/58 | €7,329 | €2,804 | -€4,525 | -61.7% |
| Amounts receivable within one year | 40/41 | €446 | €446 | = | 0.0% |
| Trade receivables | 40 | €446 | €446 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €6,300 | €1,747 | -€4,553 | -72.3% |
| Deferred charges and accrued income | 490/1 | €582 | €611 | +€28 | +4.9% |
| Total equity and liabilities | 10/49 | €45,792 | €39,427 | -€6,365 | -13.9% |
| Equity | 10/15 | -€129,165 | -€110,881 | +€18,284 | +14.2% |
| Contributions | 10/11 | €74,368 | €74,368 | = | 0.0% |
| Capital | 10 | €74,368 | €74,368 | = | 0.0% |
| Issued capital | 100 | €74,368 | €74,368 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€203,533 | -€185,249 | +€18,284 | +9.0% |
| Amounts payable | 17/49 | €174,957 | €150,307 | -€24,649 | -14.1% |
| Amounts payable within one year | 42/48 | €174,957 | €150,307 | -€24,649 | -14.1% |
| Other amounts payable | 47/48 | €174,957 | €150,307 | -€24,649 | -14.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,842 | €5,233 | +€391 | +8.1% |
| Other operating charges | 640/8 | €4,706 | €4,853 | +€147 | +3.1% |
| Gross operating margin | 9900 | €22,328 | €28,412 | +€6,084 | +27.2% |
| Operating profit (loss) | 9901 | €12,780 | €18,326 | +€5,546 | +43.4% |
| Financial income | 75/76B | €2 | €6 | +€4 | +228% |
| Recurring financial income | 75 | €2 | €6 | +€4 | +228% |
| Financial charges | 65/66B | €46 | €48 | +€2 | +4.0% |
| Recurring financial charges | 65 | €46 | €48 | +€2 | +4.0% |
| Profit (loss) for the period before taxes | 9903 | €12,736 | €18,284 | +€5,548 | +43.6% |
| Profit (loss) for the period | 9904 | €12,736 | €18,284 | +€5,548 | +43.6% |
| Profit (loss) for the period to be appropriated | 9905 | €12,736 | €18,284 | +€5,548 | +43.6% |
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 30 October 2026 via checked.be.