Back Up: 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.
Back Up
Largest movements
- Cash +€16,207
up €16,207 (+42.2%), from €38,434 to €54,641
mainly Net result for the year (+€15,023) and Receivables within one year (+€10,783)
- Receivables within one year -€10,783
down €10,783 (-73.1%), from €14,759 to €3,976
of which Trade receivables: -€11,355
- Current investments +€5,465
up €5,465 (+70.6%), from €7,744 to €13,209
- Financial fixed assets -€2,180
down €2,180 (-15.9%), from €13,747 to €11,567
- Reserves +€15,000
up €15,000 (+33.3%), from €45,000 to €60,000
- Profit (loss) carried forward -€2,977
down €2,977 (-19.9%), from €14,959 to €11,982
- Tax, wage and social debts -€2,545
down €2,545 (-79.5%), from €3,201 to €656
- Gross operating margin -€8,779
down €8,779 (-26.3%), from €33,365 to €24,586
- Taxes -€820
down €820 (-8.8%), from €9,363 to €8,543
- Financial charges -€428
down €428 (-70.6%), from €606 to €178
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 | €74,684 | €83,393 | +€8,709 | +11.7% |
| Fixed assets | 21/28 | €13,747 | €11,567 | -€2,180 | -15.9% |
| Financial fixed assets | 28 | €13,747 | €11,567 | -€2,180 | -15.9% |
| Current assets | 29/58 | €60,937 | €71,826 | +€10,889 | +17.9% |
| Amounts receivable within one year | 40/41 | €14,759 | €3,976 | -€10,783 | -73.1% |
| Trade receivables | 40 | €11,355 | - | -€11,355 | |
| Other amounts receivable | 41 | €3,404 | €3,976 | +€572 | +16.8% |
| Current investments | 50/53 | €7,744 | €13,209 | +€5,465 | +70.6% |
| Cash at bank and in hand | 54/58 | €38,434 | €54,641 | +€16,207 | +42.2% |
| Total equity and liabilities | 10/49 | €74,684 | €83,393 | +€8,709 | +11.7% |
| Equity | 10/15 | €62,459 | €74,482 | +€12,023 | +19.3% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €45,000 | €60,000 | +€15,000 | +33.3% |
| Distributable reserves | 133 | €45,000 | €60,000 | +€15,000 | +33.3% |
| Profit (loss) carried forward | 14 | €14,959 | €11,982 | -€2,977 | -19.9% |
| Amounts payable | 17/49 | €12,225 | €8,911 | -€3,314 | -27.1% |
| Amounts payable within one year | 42/48 | €12,225 | €8,911 | -€3,314 | -27.1% |
| Financial debts | 43 | €3,929 | €3,634 | -€295 | -7.5% |
| Credit institutions | 430/8 | €3,929 | €3,634 | -€295 | -7.5% |
| Trade debts | 44 | €2,096 | €1,621 | -€475 | -22.6% |
| Suppliers | 440/4 | €2,096 | €1,621 | -€475 | -22.6% |
| Taxes, remuneration and social security | 45 | €3,201 | €656 | -€2,545 | -79.5% |
| Taxes | 450/3 | €3,201 | €656 | -€2,545 | -79.5% |
| Other amounts payable | 47/48 | €3,000 | €3,000 | = | 0.0% |
| Other operating charges | 640/8 | €940 | €876 | -€64 | -6.8% |
| Gross operating margin | 9900 | €33,365 | €24,586 | -€8,779 | -26.3% |
| Operating profit (loss) | 9901 | €32,425 | €23,711 | -€8,715 | -26.9% |
| Financial income | 75/76B | €8 | €34 | +€26 | +339% |
| Recurring financial income | 75 | €8 | €34 | +€26 | +339% |
| Financial charges | 65/66B | €606 | €178 | -€428 | -70.6% |
| Recurring financial charges | 65 | €606 | €178 | -€428 | -70.6% |
| Profit (loss) for the period before taxes | 9903 | €31,827 | €23,566 | -€8,261 | -26.0% |
| Income taxes | 67/77 | €9,363 | €8,543 | -€820 | -8.8% |
| Profit (loss) for the period | 9904 | €22,464 | €15,023 | -€7,441 | -33.1% |
| Profit (loss) for the period to be appropriated | 9905 | €22,464 | €15,023 | -€7,441 | -33.1% |
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 13 October 2026 via checked.be.