base crème: what changed
Two fiscal 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.
base crème
Largest movements
- Cash +€23,788
up €23,788 (+141.5%), from €16,816 to €40,604
mainly Net result for the year (+€14,181) and Depreciation (+€9,811)
- Tangible fixed assets -€8,970
down €8,970 (-29.0%), from €30,941 to €21,971
of which Other tangible fixed assets: -€7,828
- Receivables within one year +€2,563
up €2,563 (+11.9%), from €21,587 to €24,150
of which Trade receivables: +€2,288
- Deferred charges and accrued income -€1,208
down €1,208 (-51.8%), from €2,333 to €1,125
- Reserves +€14,181
up €14,181 (+53.3%), from €26,596 to €40,777
- Tax, wage and social debts +€4,440
up €4,440 (+45.3%), from €9,808 to €14,247
of which Remuneration and social security: +€2,902
- Other debts -€2,488
down €2,488 (-8.8%), from €28,357 to €25,869
- Gross operating margin +€12,587
up €12,587 (+20.1%), from €62,737 to €75,324
- Staff costs +€11,137
up €11,137 (+32.7%), from €34,077 to €45,214
- Depreciation -€2,475
down €2,475 (-20.1%), from €12,286 to €9,811
- Taxes +€2,268
up €2,268 (+83.9%), from €2,704 to €4,973
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.
Cash bridge derived
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 | €74,452 | €90,625 | +€16,173 | +21.7% |
| Fixed assets | 21/28 | €33,716 | €24,746 | -€8,970 | -26.6% |
| Tangible fixed assets | 22/27 | €30,941 | €21,971 | -€8,970 | -29.0% |
| Furniture and vehicles | 24 | €2,862 | €1,721 | -€1,141 | -39.9% |
| Other tangible fixed assets | 26 | €28,079 | €20,250 | -€7,828 | -27.9% |
| Financial fixed assets | 28 | €2,775 | €2,775 | = | 0.0% |
| Current assets | 29/58 | €40,736 | €65,879 | +€25,143 | +61.7% |
| Amounts receivable within one year | 40/41 | €21,587 | €24,150 | +€2,563 | +11.9% |
| Trade receivables | 40 | €21,584 | €23,872 | +€2,288 | +10.6% |
| Other amounts receivable | 41 | €3 | €278 | +€275 | +10341.7% |
| Cash at bank and in hand | 54/58 | €16,816 | €40,604 | +€23,788 | +141.5% |
| Deferred charges and accrued income | 490/1 | €2,333 | €1,125 | -€1,208 | -51.8% |
| Total equity and liabilities | 10/49 | €74,452 | €90,625 | +€16,173 | +21.7% |
| Equity | 10/15 | €31,596 | €45,777 | +€14,181 | +44.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €26,596 | €40,777 | +€14,181 | +53.3% |
| Distributable reserves | 133 | €26,596 | €40,777 | +€14,181 | +53.3% |
| Amounts payable | 17/49 | €42,856 | €44,848 | +€1,993 | +4.6% |
| Amounts payable within one year | 42/48 | €42,798 | €44,797 | +€1,999 | +4.7% |
| Trade debts | 44 | €4,633 | €4,681 | +€47 | +1.0% |
| Suppliers | 440/4 | €4,633 | €4,681 | +€47 | +1.0% |
| Taxes, remuneration and social security | 45 | €9,808 | €14,247 | +€4,440 | +45.3% |
| Taxes | 450/3 | €5,915 | €7,453 | +€1,538 | +26.0% |
| Remuneration and social security | 454/9 | €3,892 | €6,794 | +€2,902 | +74.5% |
| Other amounts payable | 47/48 | €28,357 | €25,869 | -€2,488 | -8.8% |
| Accrued charges and deferred income | 492/3 | €58 | €51 | -€7 | -11.2% |
| Remuneration, social security and pensions | 62 | €34,077 | €45,214 | +€11,137 | +32.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,286 | €9,811 | -€2,475 | -20.1% |
| Other operating charges | 640/8 | €822 | €1,005 | +€183 | +22.2% |
| Non-recurring operating charges | 66A | €184 | - | -€184 | |
| Gross operating margin | 9900 | €62,737 | €75,324 | +€12,587 | +20.1% |
| Operating profit (loss) | 9901 | €15,367 | €19,294 | +€3,926 | +25.6% |
| Financial charges | 65/66B | €127 | €140 | +€13 | +10.4% |
| Recurring financial charges | 65 | €127 | €140 | +€13 | +10.4% |
| Profit (loss) for the period before taxes | 9903 | €15,240 | €19,154 | +€3,913 | +25.7% |
| Income taxes | 67/77 | €2,704 | €4,973 | +€2,268 | +83.9% |
| Profit (loss) for the period | 9904 | €12,536 | €14,181 | +€1,645 | +13.1% |
| Profit (loss) for the period to be appropriated | 9905 | €12,536 | €14,181 | +€1,645 | +13.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.