BALLS TO THE WALL: 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.
BALLS TO THE WALL
Largest movements
- Cash +€14,632
up €14,632 (+13.0%), from €112,378 to €127,010
mainly Net result for the year (+€49,323) and Other debts (+€15,136)
- Other debts +€15,136
up €15,136 (+54.8%), from €27,623 to €42,759
- Gross operating margin -€23,270
down €23,270 (-25.5%), from €91,271 to €68,001
- Purchases and services +€12,179
up €12,179 (+21.1%), from €57,768 to €69,947
- Taxes -€5,966
down €5,966 (-25.4%), from €23,446 to €17,481
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 | €125,700 | €139,629 | +€13,928 | +11.1% |
| Fixed assets | 21/28 | €997 | €500 | -€497 | -49.9% |
| Tangible fixed assets | 22/27 | €997 | €500 | -€497 | -49.9% |
| Plant, machinery and equipment | 23 | €806 | €402 | -€404 | -50.1% |
| Furniture and vehicles | 24 | €191 | €98 | -€93 | -48.8% |
| Current assets | 29/58 | €124,703 | €139,129 | +€14,426 | +11.6% |
| Amounts receivable within one year | 40/41 | €12,325 | €12,119 | -€206 | -1.7% |
| Trade receivables | 40 | €12,325 | €12,100 | -€225 | -1.8% |
| Other amounts receivable | 41 | - | €19 | +€19 | |
| Cash at bank and in hand | 54/58 | €112,378 | €127,010 | +€14,632 | +13.0% |
| Total equity and liabilities | 10/49 | €125,700 | €139,629 | +€13,928 | +11.1% |
| Equity | 10/15 | €81,043 | €80,366 | -€677 | -0.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Contributions outside capital | 11 | €12,400 | €12,400 | = | 0.0% |
| Other | 1109/19 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €66,783 | €66,106 | -€677 | -1.0% |
| Amounts payable | 17/49 | €44,658 | €59,263 | +€14,605 | +32.7% |
| Amounts payable within one year | 42/48 | €44,658 | €59,263 | +€14,605 | +32.7% |
| Trade debts | 44 | €2,399 | €2,526 | +€127 | +5.3% |
| Suppliers | 440/4 | €2,399 | €2,526 | +€127 | +5.3% |
| Taxes, remuneration and social security | 45 | €14,636 | €13,978 | -€658 | -4.5% |
| Taxes | 450/3 | €14,636 | €13,978 | -€658 | -4.5% |
| Other amounts payable | 47/48 | €27,623 | €42,759 | +€15,136 | +54.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €57,768 | €69,947 | +€12,179 | +21.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €493 | €497 | +€5 | +0.9% |
| Other operating charges | 640/8 | €673 | €534 | -€139 | -20.7% |
| Gross operating margin | 9900 | €91,271 | €68,001 | -€23,270 | -25.5% |
| Operating profit (loss) | 9901 | €90,105 | €66,970 | -€23,135 | -25.7% |
| Financial charges | 65/66B | €240 | €167 | -€73 | -30.5% |
| Recurring financial charges | 65 | €240 | €167 | -€73 | -30.5% |
| Profit (loss) for the period before taxes | 9903 | €89,866 | €66,803 | -€23,062 | -25.7% |
| Income taxes | 67/77 | €23,446 | €17,481 | -€5,966 | -25.4% |
| Profit (loss) for the period | 9904 | €66,419 | €49,323 | -€17,096 | -25.7% |
| Profit (loss) for the period to be appropriated | 9905 | €66,419 | €49,323 | -€17,096 | -25.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.