Be Prepared: 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.
Be Prepared
Largest movements
- Receivables within one year +€56,879
up €56,879 (+33.0%), from €172,472 to €229,352
of which Other amounts receivable: +€54,217
- Cash +€20,036
up €20,036 (+57.8%), from €34,694 to €54,730
mainly Net result for the year (+€51,001) and Depreciation (+€23,108)
- Tangible fixed assets -€19,389
down €19,389 (-23.4%), from €82,808 to €63,418
of which Furniture and vehicles: -€19,325
- Reserves +€51,001
up €51,001 (+30.4%), from €167,712 to €218,712
- Tax, wage and social debts +€4,946
up €4,946 (+78.1%), from €6,330 to €11,276
- Gross operating margin +€15,243
up €15,243 (+17.2%), from €88,430 to €103,673
- Taxes +€4,484
up €4,484 (+25.6%), from €17,518 to €22,002
- Depreciation +€1,418
up €1,418 (+6.5%), from €21,690 to €23,108
- Financial charges -€1,382
down €1,382 (-16.0%), from €8,659 to €7,277
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 | €289,974 | €347,499 | +€57,526 | +19.8% |
| Fixed assets | 21/28 | €82,808 | €63,418 | -€19,389 | -23.4% |
| Tangible fixed assets | 22/27 | €82,808 | €63,418 | -€19,389 | -23.4% |
| Land and buildings | 22 | €4,926 | €1,979 | -€2,948 | -59.8% |
| Plant, machinery and equipment | 23 | - | €2,883 | +€2,883 | |
| Furniture and vehicles | 24 | €77,882 | €58,557 | -€19,325 | -24.8% |
| Current assets | 29/58 | €207,166 | €284,081 | +€76,915 | +37.1% |
| Amounts receivable within one year | 40/41 | €172,472 | €229,352 | +€56,879 | +33.0% |
| Trade receivables | 40 | €17,243 | €19,905 | +€2,662 | +15.4% |
| Other amounts receivable | 41 | €155,230 | €209,447 | +€54,217 | +34.9% |
| Cash at bank and in hand | 54/58 | €34,694 | €54,730 | +€20,036 | +57.8% |
| Total equity and liabilities | 10/49 | €289,974 | €347,499 | +€57,526 | +19.8% |
| Equity | 10/15 | €169,712 | €220,712 | +€51,001 | +30.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €167,712 | €218,712 | +€51,001 | +30.4% |
| Distributable reserves | 133 | €167,712 | €218,712 | +€51,001 | +30.4% |
| Amounts payable | 17/49 | €120,262 | €126,787 | +€6,525 | +5.4% |
| Amounts payable within one year | 42/48 | €111,727 | €117,320 | +€5,593 | +5.0% |
| Trade debts | 44 | €742 | €1,261 | +€519 | +69.9% |
| Suppliers | 440/4 | €742 | €1,261 | +€519 | +69.9% |
| Taxes, remuneration and social security | 45 | €6,330 | €11,276 | +€4,946 | +78.1% |
| Taxes | 450/3 | €6,330 | €11,276 | +€4,946 | +78.1% |
| Other amounts payable | 47/48 | €104,655 | €104,783 | +€128 | +0.1% |
| Accrued charges and deferred income | 492/3 | €8,535 | €9,467 | +€932 | +10.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,690 | €23,108 | +€1,418 | +6.5% |
| Other operating charges | 640/8 | €1,911 | €1,875 | -€36 | -1.9% |
| Gross operating margin | 9900 | €88,430 | €103,673 | +€15,243 | +17.2% |
| Operating profit (loss) | 9901 | €64,829 | €78,691 | +€13,861 | +21.4% |
| Financial income | 75/76B | €1,407 | €1,589 | +€182 | +12.9% |
| Recurring financial income | 75 | €1,407 | €1,589 | +€182 | +12.9% |
| Non-recurring financial income | 76B | €1,407 | €1,589 | +€182 | +12.9% |
| Financial charges | 65/66B | €8,659 | €7,277 | -€1,382 | -16.0% |
| Recurring financial charges | 65 | €8,659 | €7,277 | -€1,382 | -16.0% |
| Profit (loss) for the period before taxes | 9903 | €57,578 | €73,003 | +€15,425 | +26.8% |
| Income taxes | 67/77 | €17,518 | €22,002 | +€4,484 | +25.6% |
| Profit (loss) for the period | 9904 | €40,059 | €51,001 | +€10,941 | +27.3% |
| Profit (loss) for the period to be appropriated | 9905 | €40,059 | €51,001 | +€10,941 | +27.3% |
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 12 October 2026 via checked.be.