BalanceDD: 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.
BalanceDD
Largest movements
- Tangible fixed assets -€5,638
down €5,638 (-16.3%), from €34,634 to €28,996
of which Land and buildings: -€3,315
- Cash -€3,406
down €3,406 (-12.2%), from €27,838 to €24,433
mainly Contributions, distributions and other (-€6,862) and Debts after one year (-€4,851)
- Reserves -€5,000
down €5,000 (-16.1%), from €31,000 to €26,000
- Debts after one year -€4,851
down €4,851 (-100%), from €4,851 to €0
- Trade debts -€4,210
down €4,210 (-40.1%), from €10,497 to €6,287
- Tax, wage and social debts +€3,384
up €3,384 (+49.1%), from €6,887 to €10,270
of which Taxes: +€2,962
- Short-term financial debts +€1,264
up €1,264 (+671%), from €188 to €1,452
- Gross operating margin -€13,651
down €13,651 (-50.6%), from €26,974 to €13,323
- Financial charges -€4,703
down €4,703 (-71.8%), from €6,551 to €1,848
- Taxes -€1,789
down €1,789 (-48.3%), from €3,700 to €1,912
- Depreciation +€497
up €497 (+7.9%), from €6,290 to €6,788
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 | €62,878 | €53,679 | -€9,199 | -14.6% |
| Fixed assets | 21/28 | €34,884 | €29,246 | -€5,638 | -16.2% |
| Tangible fixed assets | 22/27 | €34,634 | €28,996 | -€5,638 | -16.3% |
| Land and buildings | 22 | €13,327 | €10,012 | -€3,315 | -24.9% |
| Plant, machinery and equipment | 23 | €14,655 | €14,132 | -€523 | -3.6% |
| Furniture and vehicles | 24 | €6,651 | €4,852 | -€1,799 | -27.0% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €27,994 | €24,433 | -€3,561 | -12.7% |
| Amounts receivable within one year | 40/41 | €156 | €0 | -€156 | -100% |
| Trade receivables | 40 | €156 | €0 | -€156 | -100% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €27,838 | €24,433 | -€3,406 | -12.2% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €62,878 | €53,679 | -€9,199 | -14.6% |
| Equity | 10/15 | €35,385 | €29,704 | -€5,681 | -16.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €31,000 | €26,000 | -€5,000 | -16.1% |
| Distributable reserves | 133 | €31,000 | €26,000 | -€5,000 | -16.1% |
| Profit (loss) carried forward | 14 | €1,385 | €704 | -€681 | -49.2% |
| Amounts payable | 17/49 | €27,493 | €23,975 | -€3,518 | -12.8% |
| Amounts payable after more than one year | 17 | €4,851 | €0 | -€4,851 | -100% |
| Financial debts | 170/4 | €4,851 | €0 | -€4,851 | -100% |
| Amounts payable within one year | 42/48 | €22,642 | €23,184 | +€541 | +2.4% |
| Current portion of amounts payable after more than one year | 42 | €5,071 | €4,851 | -€220 | -4.3% |
| Financial debts | 43 | €188 | €1,452 | +€1,264 | +671% |
| Credit institutions | 430/8 | €188 | €1,452 | +€1,264 | +671% |
| Trade debts | 44 | €10,497 | €6,287 | -€4,210 | -40.1% |
| Suppliers | 440/4 | €10,497 | €6,287 | -€4,210 | -40.1% |
| Taxes, remuneration and social security | 45 | €6,887 | €10,270 | +€3,384 | +49.1% |
| Taxes | 450/3 | €6,200 | €9,162 | +€2,962 | +47.8% |
| Remuneration and social security | 454/9 | €686 | €1,108 | +€422 | +61.5% |
| Other amounts payable | 47/48 | - | €324 | +€324 | |
| Accrued charges and deferred income | 492/3 | - | €791 | +€791 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,290 | €6,788 | +€497 | +7.9% |
| Other operating charges | 640/8 | €1,748 | €1,599 | -€149 | -8.5% |
| Gross operating margin | 9900 | €26,974 | €13,323 | -€13,651 | -50.6% |
| Operating profit (loss) | 9901 | €18,936 | €4,937 | -€13,999 | -73.9% |
| Financial income | 75/76B | €0 | €4 | +€4 | +7,200% |
| Recurring financial income | 75 | €0 | €4 | +€4 | +7,200% |
| Financial charges | 65/66B | €6,551 | €1,848 | -€4,703 | -71.8% |
| Recurring financial charges | 65 | €6,551 | €1,848 | -€4,703 | -71.8% |
| Profit (loss) for the period before taxes | 9903 | €12,385 | €3,093 | -€9,292 | -75.0% |
| Income taxes | 67/77 | €3,700 | €1,912 | -€1,789 | -48.3% |
| Profit (loss) for the period | 9904 | €8,684 | €1,181 | -€7,504 | -86.4% |
| Profit (loss) for the period to be appropriated | 9905 | €8,684 | €1,181 | -€7,504 | -86.4% |
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 13 October 2026 via checked.be.