BEGELEIDING & ADVIES: 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.
BEGELEIDING & ADVIES
Largest movements
- Receivables within one year -€2,922
down €2,922 (-79.1%), from €3,695 to €773
of which Other amounts receivable: -€2,922
- Cash +€900
up €900 (+10.3%), from €8,769 to €9,670
mainly Receivables within one year (+€2,922) and Other debts (+€1,297)
- Profit (loss) carried forward -€3,295
down €3,295 (-2.1%), from -€160,257 to -€163,551
- Other debts +€1,297
up €1,297 (+0.9%), from €152,558 to €153,855
- Gross operating margin +€16,153
up €16,153 (+92.8%), from -€17,411 to -€1,258
- Other operating charges -€564
down €564 (-44.8%), from €1,258 to €694
- Financial charges +€453
up €453 (+50.9%), from €890 to €1,343
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 | €12,464 | €10,466 | -€1,998 | -16.0% |
| Current assets | 29/58 | €12,464 | €10,466 | -€1,998 | -16.0% |
| Amounts receivable within one year | 40/41 | €3,695 | €773 | -€2,922 | -79.1% |
| Trade receivables | 40 | €197 | €197 | = | 0.0% |
| Other amounts receivable | 41 | €3,498 | €576 | -€2,922 | -83.5% |
| Cash at bank and in hand | 54/58 | €8,769 | €9,670 | +€900 | +10.3% |
| Deferred charges and accrued income | 490/1 | - | €24 | +€24 | |
| Total equity and liabilities | 10/49 | €12,464 | €10,466 | -€1,998 | -16.0% |
| Equity | 10/15 | -€140,257 | -€143,551 | -€3,295 | -2.3% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€160,257 | -€163,551 | -€3,295 | -2.1% |
| Amounts payable | 17/49 | €152,721 | €154,017 | +€1,297 | +0.8% |
| Amounts payable within one year | 42/48 | €152,721 | €154,017 | +€1,297 | +0.8% |
| Trade debts | 44 | €163 | €163 | = | 0.0% |
| Suppliers | 440/4 | €163 | €163 | = | 0.0% |
| Other amounts payable | 47/48 | €152,558 | €153,855 | +€1,297 | +0.9% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Other operating charges | 640/8 | €1,258 | €694 | -€564 | -44.8% |
| Gross operating margin | 9900 | -€17,411 | -€1,258 | +€16,153 | +92.8% |
| Operating profit (loss) | 9901 | -€18,669 | -€1,952 | +€16,717 | +89.5% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €890 | €1,343 | +€453 | +50.9% |
| Recurring financial charges | 65 | €890 | €1,343 | +€453 | +50.9% |
| Profit (loss) for the period before taxes | 9903 | -€19,559 | -€3,295 | +€16,264 | +83.2% |
| Profit (loss) for the period | 9904 | -€19,559 | -€3,295 | +€16,264 | +83.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€19,559 | -€3,295 | +€16,264 | +83.2% |
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 29 October 2026 via checked.be.