BAR-CODE: 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.
BAR-CODE
Largest movements
- Cash +€980
up €980 (+441%), from €222 to €1,202
mainly Net result for the year (+€758) and Receivables within one year (+€357)
- Receivables within one year -€357
down €357 (-23.9%), from €1,489 to €1,132
of which Trade receivables: -€357
- Tangible fixed assets -€165
down €165 (-34.1%), from €485 to €319
- Profit (loss) carried forward +€758
up €758 (+117%), from €648 to €1,406
- Tax, wage and social debts -€338
no longer reported in 2025 (was €338)
- Trade debts +€38
up €38 (+551%), from €7 to €45
- Gross operating margin +€2,444
up €2,444, from -€1,419 to €1,025
- Other operating charges -€247
no longer reported in 2025 (was €247)
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 | €2,195 | €2,654 | +€459 | +20.9% |
| Fixed assets | 21/28 | €485 | €319 | -€165 | -34.1% |
| Tangible fixed assets | 22/27 | €485 | €319 | -€165 | -34.1% |
| Furniture and vehicles | 24 | €485 | €319 | -€165 | -34.1% |
| Current assets | 29/58 | €1,711 | €2,335 | +€624 | +36.4% |
| Amounts receivable within one year | 40/41 | €1,489 | €1,132 | -€357 | -23.9% |
| Trade receivables | 40 | €769 | €413 | -€357 | -46.3% |
| Other amounts receivable | 41 | €719 | €719 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €222 | €1,202 | +€980 | +441% |
| Total equity and liabilities | 10/49 | €2,195 | €2,654 | +€459 | +20.9% |
| Equity | 10/15 | €1,851 | €2,609 | +€758 | +41.0% |
| Contributions | 10/11 | €3 | €3 | = | 0.0% |
| Reserves | 13 | €1,200 | €1,200 | = | 0.0% |
| Distributable reserves | 133 | €1,200 | €1,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €648 | €1,406 | +€758 | +117% |
| Amounts payable | 17/49 | €345 | €45 | -€300 | -87.0% |
| Amounts payable within one year | 42/48 | €345 | €45 | -€300 | -87.0% |
| Trade debts | 44 | €7 | €45 | +€38 | +551% |
| Suppliers | 440/4 | €7 | €45 | +€38 | +551% |
| Taxes, remuneration and social security | 45 | €338 | - | -€338 | |
| Taxes | 450/3 | €338 | - | -€338 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €165 | €165 | = | 0.0% |
| Other operating charges | 640/8 | €247 | - | -€247 | |
| Gross operating margin | 9900 | -€1,419 | €1,025 | +€2,444 | |
| Operating profit (loss) | 9901 | -€1,832 | €860 | +€2,692 | |
| Financial income | 75/76B | €3 | - | -€3 | |
| Recurring financial income | 75 | €3 | - | -€3 | |
| Financial charges | 65/66B | €88 | €101 | +€13 | +14.8% |
| Recurring financial charges | 65 | €88 | €101 | +€13 | +14.8% |
| Profit (loss) for the period before taxes | 9903 | -€1,917 | €758 | +€2,675 | |
| Profit (loss) for the period | 9904 | -€1,917 | €758 | +€2,675 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,917 | €758 | +€2,675 |
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 19 October 2026 via checked.be.