Ballgame: 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.
Ballgame
Largest movements
- Cash -€8,749
down €8,749 (-44.9%), from €19,468 to €10,719
mainly Net result for the year (-€10,170) and Accrued charges and deferred income (-€6,349)
- Tangible fixed assets -€1,941
down €1,941 (-36.0%), from €5,399 to €3,457
of which Furniture and vehicles: -€1,047
- Receivables within one year -€1,036
down €1,036 (-85.1%), from €1,217 to €181
of which Other amounts receivable: -€671
- Deferred charges and accrued income +€575
up €575 (+344%), from €167 to €743
- Profit (loss) carried forward -€10,170
down €10,170 (-19.4%), from -€52,542 to -€62,713
- Accrued charges and deferred income -€6,349
down €6,349 (-20.2%), from €31,469 to €25,120
- Other debts +€5,411
up €5,411 (+64.0%), from €8,459 to €13,869
- Gross operating margin +€1,879
up €1,879 (+20.1%), from -€9,355 to -€7,476
- Depreciation -€763
down €763 (-28.2%), from €2,705 to €1,941
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 | €26,252 | €15,101 | -€11,151 | -42.5% |
| Fixed assets | 21/28 | €5,399 | €3,457 | -€1,941 | -36.0% |
| Tangible fixed assets | 22/27 | €5,399 | €3,457 | -€1,941 | -36.0% |
| Plant, machinery and equipment | 23 | €949 | €54 | -€895 | -94.3% |
| Furniture and vehicles | 24 | €4,450 | €3,403 | -€1,047 | -23.5% |
| Current assets | 29/58 | €20,853 | €11,643 | -€9,210 | -44.2% |
| Amounts receivable within one year | 40/41 | €1,217 | €181 | -€1,036 | -85.1% |
| Trade receivables | 40 | €365 | €0 | -€365 | -100% |
| Other amounts receivable | 41 | €853 | €181 | -€671 | -78.7% |
| Cash at bank and in hand | 54/58 | €19,468 | €10,719 | -€8,749 | -44.9% |
| Deferred charges and accrued income | 490/1 | €167 | €743 | +€575 | +344% |
| Total equity and liabilities | 10/49 | €26,252 | €15,101 | -€11,151 | -42.5% |
| Equity | 10/15 | -€14,228 | -€24,398 | -€10,170 | -71.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €25,915 | €25,915 | = | 0.0% |
| Distributable reserves | 133 | €25,915 | €25,915 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€52,542 | -€62,713 | -€10,170 | -19.4% |
| Amounts payable | 17/49 | €40,479 | €39,499 | -€980 | -2.4% |
| Amounts payable within one year | 42/48 | €9,010 | €14,379 | +€5,369 | +59.6% |
| Trade debts | 44 | €551 | €509 | -€42 | -7.6% |
| Suppliers | 440/4 | €551 | €509 | -€42 | -7.6% |
| Other amounts payable | 47/48 | €8,459 | €13,869 | +€5,411 | +64.0% |
| Accrued charges and deferred income | 492/3 | €31,469 | €25,120 | -€6,349 | -20.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,705 | €1,941 | -€763 | -28.2% |
| Other operating charges | 640/8 | €462 | €475 | +€12 | +2.7% |
| Gross operating margin | 9900 | -€9,355 | -€7,476 | +€1,879 | +20.1% |
| Operating profit (loss) | 9901 | -€12,522 | -€9,892 | +€2,630 | +21.0% |
| Financial income | 75/76B | €1 | €0 | -€1 | -97.9% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -97.9% |
| Financial charges | 65/66B | €212 | €278 | +€67 | +31.5% |
| Recurring financial charges | 65 | €212 | €278 | +€67 | +31.5% |
| Profit (loss) for the period before taxes | 9903 | -€12,733 | -€10,170 | +€2,563 | +20.1% |
| Profit (loss) for the period | 9904 | -€12,733 | -€10,170 | +€2,563 | +20.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,733 | -€10,170 | +€2,563 | +20.1% |
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 15 October 2026 via checked.be.