BECOME OFFICIAL: 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.
BECOME OFFICIAL
Largest movements
- Cash +€42,019
up €42,019 (+145%), from €29,011 to €71,030
mainly Net result for the year (+€52,417) and Other debts (+€28,560)
- Tangible fixed assets +€5,220
up €5,220 (+35.1%), from €14,881 to €20,101
of which Land and buildings: +€3,897
- Receivables within one year -€3,761
down €3,761 (-25.6%), from €14,667 to €10,906
of which Trade receivables: -€2,856
- Other debts +€28,560
up €28,560 (+442%), from €6,460 to €35,020
- Tax, wage and social debts +€13,687
up €13,687 (+216%), from €6,346 to €20,033
- Reserves +€11,217
up €11,217 (+46.7%), from €24,013 to €35,229
of which Distributable reserves: +€11,217
- Debts after one year -€10,200
down €10,200 (-100%), from €10,200 to €0
- Gross operating margin +€62,348
up €62,348 (+361%), from €17,289 to €79,637
- Taxes +€13,314
up €13,314 (+532%), from €2,501 to €15,815
- Other operating charges +€2,214
up €2,214 (+89.8%), from €2,466 to €4,679
- Financial charges +€1,158
up €1,158 (+75.6%), from €1,532 to €2,690
- Depreciation +€927
up €927 (+29.8%), from €3,110 to €4,037
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 | €58,559 | €102,036 | +€43,478 | +74.2% |
| Fixed assets | 21/28 | €14,881 | €20,101 | +€5,220 | +35.1% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €14,881 | €20,101 | +€5,220 | +35.1% |
| Land and buildings | 22 | €8,053 | €11,950 | +€3,897 | +48.4% |
| Plant, machinery and equipment | 23 | €3,250 | €4,255 | +€1,005 | +30.9% |
| Furniture and vehicles | 24 | €3,578 | €3,896 | +€318 | +8.9% |
| Current assets | 29/58 | €43,678 | €81,936 | +€38,258 | +87.6% |
| Amounts receivable within one year | 40/41 | €14,667 | €10,906 | -€3,761 | -25.6% |
| Trade receivables | 40 | €13,620 | €10,764 | -€2,856 | -21.0% |
| Other amounts receivable | 41 | €1,047 | €142 | -€905 | -86.4% |
| Cash at bank and in hand | 54/58 | €29,011 | €71,030 | +€42,019 | +145% |
| Total equity and liabilities | 10/49 | €58,559 | €102,036 | +€43,478 | +74.2% |
| Equity | 10/15 | €34,013 | €45,229 | +€11,217 | +33.0% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Contributions outside capital | 11 | €10,000 | €10,000 | = | 0.0% |
| Share premium | 1100/10 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €24,013 | €35,229 | +€11,217 | +46.7% |
| Non-distributable reserves | 130/1 | €1,000 | €1,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,000 | €1,000 | = | 0.0% |
| Distributable reserves | 133 | €23,013 | €34,229 | +€11,217 | +48.7% |
| Amounts payable | 17/49 | €24,546 | €56,807 | +€32,261 | +131% |
| Amounts payable after more than one year | 17 | €10,200 | €0 | -€10,200 | -100% |
| Financial debts | 170/4 | €10,200 | €0 | -€10,200 | -100% |
| Amounts payable within one year | 42/48 | €14,346 | €56,807 | +€42,461 | +296% |
| Trade debts | 44 | €1,540 | €1,754 | +€214 | +13.9% |
| Suppliers | 440/4 | €1,540 | €1,754 | +€214 | +13.9% |
| Taxes, remuneration and social security | 45 | €6,346 | €20,033 | +€13,687 | +216% |
| Taxes | 450/3 | €6,346 | €20,033 | +€13,687 | +216% |
| Other amounts payable | 47/48 | €6,460 | €35,020 | +€28,560 | +442% |
| Non-recurring operating income | 76A | - | €86,706 | +€86,706 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,110 | €4,037 | +€927 | +29.8% |
| Other operating charges | 640/8 | €2,466 | €4,679 | +€2,214 | +89.8% |
| Gross operating margin | 9900 | €17,289 | €79,637 | +€62,348 | +361% |
| Operating profit (loss) | 9901 | €11,713 | €70,921 | +€59,208 | +505% |
| Financial income | 75/76B | €0 | €0 | = | |
| Recurring financial income | 75 | €0 | €0 | = | |
| Financial charges | 65/66B | €1,532 | €2,690 | +€1,158 | +75.6% |
| Recurring financial charges | 65 | €1,532 | €2,690 | +€1,158 | +75.6% |
| Profit (loss) for the period before taxes | 9903 | €10,181 | €68,231 | +€58,050 | +570% |
| Income taxes | 67/77 | €2,501 | €15,815 | +€13,314 | +532% |
| Profit (loss) for the period | 9904 | €7,681 | €52,417 | +€44,736 | +582% |
| Profit (loss) for the period to be appropriated | 9905 | €7,681 | €52,417 | +€44,736 | +582% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.