Banking & Accounting System: 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.
Banking & Accounting System
Largest movements
- Current investments +€25,000
up €25,000 (+50.0%), from €50,000 to €75,000
- Tangible fixed assets -€9,831
down €9,831 (-22.0%), from €44,618 to €34,787
of which Furniture and vehicles: -€9,638
- Receivables within one year +€3,133
up €3,133 (+31.5%), from €9,943 to €13,076
of which Other amounts receivable: +€1,867
- Reserves +€15,000
up €15,000 (+32.1%), from €46,663 to €61,663
of which Distributable reserves: +€15,000
- Other debts +€3,765
up €3,765 (+46.6%), from €8,074 to €11,840
- Tax, wage and social debts -€2,060
no longer reported in 2025 (was €2,060)
- Gross operating margin -€6,048
down €6,048 (-15.1%), from €39,949 to €33,901
- Financial income +€1,475
new in 2025: €1,475
- Taxes -€1,116
down €1,116 (-13.0%), from €8,560 to €7,444
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 | €131,116 | €148,953 | +€17,837 | +13.6% |
| Fixed assets | 21/28 | €44,618 | €34,787 | -€9,831 | -22.0% |
| Tangible fixed assets | 22/27 | €44,618 | €34,787 | -€9,831 | -22.0% |
| Plant, machinery and equipment | 23 | €194 | - | -€194 | |
| Furniture and vehicles | 24 | €44,424 | €34,787 | -€9,638 | -21.7% |
| Current assets | 29/58 | €86,498 | €114,166 | +€27,668 | +32.0% |
| Amounts receivable within one year | 40/41 | €9,943 | €13,076 | +€3,133 | +31.5% |
| Trade receivables | 40 | €9,911 | €11,177 | +€1,266 | +12.8% |
| Other amounts receivable | 41 | €33 | €1,900 | +€1,867 | +5,733% |
| Current investments | 50/53 | €50,000 | €75,000 | +€25,000 | +50.0% |
| Cash at bank and in hand | 54/58 | €26,555 | €25,690 | -€865 | -3.3% |
| Deferred charges and accrued income | 490/1 | - | €400 | +€400 | |
| Total equity and liabilities | 10/49 | €131,116 | €148,953 | +€17,837 | +13.6% |
| Equity | 10/15 | €120,964 | €136,067 | +€15,103 | +12.5% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €46,663 | €61,663 | +€15,000 | +32.1% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €44,804 | €59,804 | +€15,000 | +33.5% |
| Profit (loss) carried forward | 14 | €55,709 | €55,811 | +€103 | +0.2% |
| Amounts payable | 17/49 | €10,152 | €12,887 | +€2,734 | +26.9% |
| Amounts payable within one year | 42/48 | €10,152 | €12,887 | +€2,734 | +26.9% |
| Trade debts | 44 | €18 | €1,047 | +€1,029 | +5,729% |
| Suppliers | 440/4 | €18 | €1,047 | +€1,029 | +5,729% |
| Taxes, remuneration and social security | 45 | €2,060 | - | -€2,060 | |
| Taxes | 450/3 | €2,060 | - | -€2,060 | |
| Other amounts payable | 47/48 | €8,074 | €11,840 | +€3,765 | +46.6% |
| Non-recurring operating income | 76A | €8,620 | - | -€8,620 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,308 | €12,311 | +€3 | 0.0% |
| Other operating charges | 640/8 | €539 | €457 | -€83 | -15.3% |
| Gross operating margin | 9900 | €39,949 | €33,901 | -€6,048 | -15.1% |
| Operating profit (loss) | 9901 | €27,102 | €21,133 | -€5,968 | -22.0% |
| Financial income | 75/76B | - | €1,475 | +€1,475 | |
| Recurring financial income | 75 | - | €1,475 | +€1,475 | |
| Financial charges | 65/66B | €66 | €61 | -€5 | -7.3% |
| Recurring financial charges | 65 | €66 | €61 | -€5 | -7.3% |
| Profit (loss) for the period before taxes | 9903 | €27,035 | €22,547 | -€4,489 | -16.6% |
| Income taxes | 67/77 | €8,560 | €7,444 | -€1,116 | -13.0% |
| Profit (loss) for the period | 9904 | €18,475 | €15,103 | -€3,373 | -18.3% |
| Profit (loss) for the period to be appropriated | 9905 | €18,475 | €15,103 | -€3,373 | -18.3% |
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 27 October 2026 via checked.be.