BELGRAPHIC MACHINERY: 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.
BELGRAPHIC MACHINERY
Largest movements
- Receivables within one year -€902
down €902 (-7.2%), from €12,523 to €11,621
of which Other amounts receivable: -€902
- Tax, wage and social debts -€902
no longer reported in 2025 (was €902)
- Gross operating margin -€4,156
no longer reported in 2025 (was €4,156)
- Financial charges -€83
no longer reported in 2025 (was €83)
From the 2022 result to the 2025 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
Derived cash bridge
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2022 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €13,360 | €12,402 | -€958 | -7.2% |
| Fixed assets | 21/28 | €370 | €370 | = | 0.0% |
| Financial fixed assets | 28 | €370 | €370 | = | 0.0% |
| Current assets | 29/58 | €12,990 | €12,032 | -€958 | -7.4% |
| Amounts receivable within one year | 40/41 | €12,523 | €11,621 | -€902 | -7.2% |
| Trade receivables | 40 | €5,200 | €5,200 | = | 0.0% |
| Other amounts receivable | 41 | €7,323 | €6,421 | -€902 | -12.3% |
| Cash at bank and in hand | 54/58 | €467 | €412 | -€56 | -11.9% |
| Total equity and liabilities | 10/49 | €13,360 | €12,402 | -€958 | -7.2% |
| Equity | 10/15 | -€21,923 | -€21,923 | = | 0.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€28,123 | -€28,123 | = | 0.0% |
| Amounts payable | 17/49 | €35,283 | €34,325 | -€958 | -2.7% |
| Amounts payable within one year | 42/48 | €35,283 | €34,325 | -€958 | -2.7% |
| Financial debts | 43 | €56 | - | -€56 | |
| Credit institutions | 430/8 | €56 | - | -€56 | |
| Trade debts | 44 | €2,128 | €2,128 | = | 0.0% |
| Suppliers | 440/4 | €2,128 | €2,128 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €902 | - | -€902 | |
| Taxes | 450/3 | €902 | - | -€902 | |
| Other amounts payable | 47/48 | €32,197 | €32,197 | = | 0.0% |
| Gross operating margin | 9900 | €4,156 | - | -€4,156 | |
| Operating profit (loss) | 9901 | €4,156 | - | -€4,156 | |
| Financial charges | 65/66B | €83 | - | -€83 | |
| Recurring financial charges | 65 | €83 | - | -€83 | |
| Profit (loss) for the period before taxes | 9903 | €4,072 | - | -€4,072 | |
| Profit (loss) for the period | 9904 | €4,072 | - | -€4,072 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,072 | - | -€4,072 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.