BEST CONCEPTS: 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.
BEST CONCEPTS
Largest movements
- Cash -€33,219
down €33,219 (-99.9%), from €33,253 to €34
mainly Other debts (-€31,000) and Net result for the year (-€3,076)
- Formation expenses -€580
down €580 (-65.8%), from €882 to €301
- Other debts -€31,000
down €31,000 (-33.8%), from €91,600 to €60,600
- Profit (loss) carried forward -€3,076
down €3,076 (-5.3%), from -€58,435 to -€61,511
- Gross operating margin +€32,780
up €32,780 (+96.9%), from -€33,845 to -€1,064
- Financial charges -€8,428
down €8,428 (-94.3%), from €8,941 to €513
- Other operating charges +€856
up €856 (+1,381%), from €62 to €918
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 | €34,424 | €348 | -€34,076 | -99.0% |
| Formation expenses | 20 | €882 | €301 | -€580 | -65.8% |
| Current assets | 29/58 | €33,542 | €47 | -€33,496 | -99.9% |
| Amounts receivable within one year | 40/41 | €289 | €13 | -€276 | -95.5% |
| Other amounts receivable | 41 | €289 | €13 | -€276 | -95.5% |
| Cash at bank and in hand | 54/58 | €33,253 | €34 | -€33,219 | -99.9% |
| Total equity and liabilities | 10/49 | €34,424 | €348 | -€34,076 | -99.0% |
| Equity | 10/15 | -€57,435 | -€60,511 | -€3,076 | -5.4% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€58,435 | -€61,511 | -€3,076 | -5.3% |
| Amounts payable | 17/49 | €91,859 | €60,859 | -€31,000 | -33.7% |
| Amounts payable within one year | 42/48 | €91,859 | €60,859 | -€31,000 | -33.7% |
| Taxes, remuneration and social security | 45 | €259 | €259 | = | 0.0% |
| Taxes | 450/3 | €259 | €259 | = | 0.0% |
| Other amounts payable | 47/48 | €91,600 | €60,600 | -€31,000 | -33.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €580 | €580 | +€0 | 0.0% |
| Other operating charges | 640/8 | €62 | €918 | +€856 | +1,381% |
| Gross operating margin | 9900 | -€33,845 | -€1,064 | +€32,780 | +96.9% |
| Operating profit (loss) | 9901 | -€34,487 | -€2,563 | +€31,924 | +92.6% |
| Financial charges | 65/66B | €8,941 | €513 | -€8,428 | -94.3% |
| Recurring financial charges | 65 | €8,941 | €513 | -€8,428 | -94.3% |
| Profit (loss) for the period before taxes | 9903 | -€43,428 | -€3,076 | +€40,352 | +92.9% |
| Profit (loss) for the period | 9904 | -€43,428 | -€3,076 | +€40,352 | +92.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€43,428 | -€3,076 | +€40,352 | +92.9% |
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 13 October 2026 via checked.be.