B-y: 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.
B-y
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Debts after one year -€4,583
down €4,583 (-28.9%), from €15,834 to €11,251
- Profit (loss) carried forward +€3,750
up €3,750 (+9.3%), from €40,318 to €44,069
- Other debts +€1,500
up €1,500 (+20.0%), from €7,511 to €9,011
- Trade debts -€967
no longer reported in 2025 (was €967)
- Other operating charges -€403
down €403 (-43.7%), from €922 to €520
- Gross operating margin -€108
down €108 (-1.9%), from €5,668 to €5,560
- Taxes +€67
up €67 (+5.7%), from €1,178 to €1,246
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 | €77,691 | €77,391 | -€300 | -0.4% |
| Fixed assets | 21/28 | €75,741 | €75,741 | = | 0.0% |
| Tangible fixed assets | 22/27 | €75,741 | €75,741 | = | 0.0% |
| Land and buildings | 22 | €75,741 | €75,741 | = | 0.0% |
| Current assets | 29/58 | €1,950 | €1,650 | -€300 | -15.4% |
| Amounts receivable after more than one year | 29 | - | €324 | +€324 | |
| Trade receivables | 290 | - | €324 | +€324 | |
| Amounts receivable within one year | 40/41 | €320 | €250 | -€70 | -21.9% |
| Other amounts receivable | 41 | €320 | €250 | -€70 | -21.9% |
| Cash at bank and in hand | 54/58 | €1,630 | €980 | -€650 | -39.9% |
| Deferred charges and accrued income | 490/1 | - | €96 | +€96 | |
| Total equity and liabilities | 10/49 | €77,691 | €77,391 | -€300 | -0.4% |
| Equity | 10/15 | €48,378 | €52,129 | +€3,750 | +7.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €40,318 | €44,069 | +€3,750 | +9.3% |
| Amounts payable | 17/49 | €29,313 | €25,262 | -€4,050 | -13.8% |
| Amounts payable after more than one year | 17 | €15,834 | €11,251 | -€4,583 | -28.9% |
| Financial debts | 170/4 | €15,834 | €11,251 | -€4,583 | -28.9% |
| Amounts payable within one year | 42/48 | €13,478 | €14,011 | +€533 | +4.0% |
| Current portion of amounts payable after more than one year | 42 | €5,000 | €5,000 | = | 0.0% |
| Trade debts | 44 | €967 | - | -€967 | |
| Suppliers | 440/4 | €967 | - | -€967 | |
| Other amounts payable | 47/48 | €7,511 | €9,011 | +€1,500 | +20.0% |
| Other operating charges | 640/8 | €922 | €520 | -€403 | -43.7% |
| Gross operating margin | 9900 | €5,668 | €5,560 | -€108 | -1.9% |
| Operating profit (loss) | 9901 | €4,746 | €5,041 | +€295 | +6.2% |
| Financial charges | 65/66B | €44 | €45 | +€2 | +3.4% |
| Recurring financial charges | 65 | €44 | €45 | +€2 | +3.4% |
| Profit (loss) for the period before taxes | 9903 | €4,702 | €4,996 | +€293 | +6.2% |
| Income taxes | 67/77 | €1,178 | €1,246 | +€67 | +5.7% |
| Profit (loss) for the period | 9904 | €3,524 | €3,750 | +€226 | +6.4% |
| Profit (loss) for the period to be appropriated | 9905 | €3,524 | €3,750 | +€226 | +6.4% |
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 14 October 2026 via checked.be.