BASIC COMPTA, EXPERT COMPTABLE ET FISCAL: 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.
BASIC COMPTA, EXPERT COMPTABLE ET FISCAL
Largest movements
- Receivables within one year +€36,559
up €36,559 (+30.3%), from €120,654 to €157,213
of which Other amounts receivable: +€33,659
- Tangible fixed assets -€18,321
down €18,321 (-28.4%), from €64,609 to €46,288
of which Leasing and similar rights: -€16,145
- Cash +€5,382
new in 2025: €5,382
mainly Net result for the year (+€24,474) and Tax, wage and social debts (+€23,337)
- Reserves +€30,493
up €30,493 (+198.7%), from €15,345 to €45,838
of which Distributable reserves: +€34,195
- Tax, wage and social debts +€23,337
up €23,337 (+242.2%), from €9,633 to €32,970
of which Taxes: +€24,491
- Debts after one year -€16,224
down €16,224 (-32.2%), from €50,327 to €34,103
- Profit (loss) carried forward -€6,019
down €6,019 (-11.7%), from €51,284 to €45,265
- Other debts -€2,980
no longer reported in 2025 (was €2,980)
- Gross operating margin +€27,175
up €27,175 (+32.9%), from €82,572 to €109,747
- Taxes +€23,473
up €23,473 (+337.0%), from €6,965 to €30,438
- Staff costs +€2,819
up €2,819 (+9.2%), from €30,668 to €33,487
- Depreciation +€1,475
up €1,475 (+8.8%), from €16,846 to €18,321
- Other operating charges -€1,406
down €1,406 (-82.6%), from €1,701 to €296
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 | €185,688 | €209,754 | +€24,065 | +13.0% |
| Fixed assets | 21/28 | €64,609 | €46,288 | -€18,321 | -28.4% |
| Tangible fixed assets | 22/27 | €64,609 | €46,288 | -€18,321 | -28.4% |
| Furniture and vehicles | 24 | €3,830 | €1,655 | -€2,176 | -56.8% |
| Leasing and similar rights | 25 | €60,778 | €44,634 | -€16,145 | -26.6% |
| Current assets | 29/58 | €121,080 | €163,465 | +€42,386 | +35.0% |
| Amounts receivable within one year | 40/41 | €120,654 | €157,213 | +€36,559 | +30.3% |
| Trade receivables | 40 | €37,114 | €40,013 | +€2,899 | +7.8% |
| Other amounts receivable | 41 | €83,541 | €117,200 | +€33,659 | +40.3% |
| Cash at bank and in hand | 54/58 | - | €5,382 | +€5,382 | |
| Deferred charges and accrued income | 490/1 | €425 | €870 | +€445 | +104.6% |
| Total equity and liabilities | 10/49 | €185,688 | €209,754 | +€24,065 | +13.0% |
| Equity | 10/15 | €98,135 | €122,609 | +€24,474 | +24.9% |
| Contributions | 10/11 | €31,506 | €31,506 | = | 0.0% |
| Reserves | 13 | €15,345 | €45,838 | +€30,493 | +198.7% |
| Tax-exempt reserves | 132 | €15,345 | €11,643 | -€3,702 | -24.1% |
| Distributable reserves | 133 | - | €34,195 | +€34,195 | |
| Profit (loss) carried forward | 14 | €51,284 | €45,265 | -€6,019 | -11.7% |
| Provisions and deferred taxes | 16 | €3,836 | €2,911 | -€925 | -24.1% |
| Deferred taxes | 168 | €3,836 | €2,911 | -€925 | -24.1% |
| Amounts payable | 17/49 | €83,717 | €84,233 | +€516 | +0.6% |
| Amounts payable after more than one year | 17 | €50,327 | €34,103 | -€16,224 | -32.2% |
| Financial debts | 170/4 | €50,327 | €34,103 | -€16,224 | -32.2% |
| Amounts payable within one year | 42/48 | €33,390 | €50,131 | +€16,740 | +50.1% |
| Current portion of amounts payable after more than one year | 42 | €18,055 | €17,160 | -€894 | -5.0% |
| Trade debts | 44 | €2,722 | - | -€2,722 | |
| Suppliers | 440/4 | €2,722 | - | -€2,722 | |
| Taxes, remuneration and social security | 45 | €9,633 | €32,970 | +€23,337 | +242.2% |
| Taxes | 450/3 | €3,591 | €28,083 | +€24,491 | +682.0% |
| Remuneration and social security | 454/9 | €6,042 | €4,888 | -€1,155 | -19.1% |
| Other amounts payable | 47/48 | €2,980 | - | -€2,980 | |
| Remuneration, social security and pensions | 62 | €30,668 | €33,487 | +€2,819 | +9.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,846 | €18,321 | +€1,475 | +8.8% |
| Other operating charges | 640/8 | €1,701 | €296 | -€1,406 | -82.6% |
| Gross operating margin | 9900 | €82,572 | €109,747 | +€27,175 | +32.9% |
| Operating profit (loss) | 9901 | €33,357 | €57,644 | +€24,286 | +72.8% |
| Financial charges | 65/66B | €3,359 | €3,656 | +€297 | +8.8% |
| Recurring financial charges | 65 | €3,359 | €3,656 | +€297 | +8.8% |
| Profit (loss) for the period before taxes | 9903 | €29,998 | €53,987 | +€23,989 | +80.0% |
| Transfer from deferred taxes | 780 | €764 | €925 | +€162 | +21.2% |
| Income taxes | 67/77 | €6,965 | €30,438 | +€23,473 | +337.0% |
| Profit (loss) for the period | 9904 | €23,797 | €24,474 | +€678 | +2.8% |
| Transfer from tax-exempt reserves | 789 | €3,055 | €3,702 | +€647 | +21.2% |
| Profit (loss) for the period to be appropriated | 9905 | €26,852 | €28,176 | +€1,325 | +4.9% |
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 9 October 2026 via checked.be.