BEST PRACTICE: what changed
Two fiscal 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 PRACTICE
Largest movements
- Receivables within one year +€10,425
up €10,425 (+44.6%), from €23,391 to €33,816
of which Other amounts receivable: +€6,588
- Deferred charges and accrued income +€6,782
up €6,782 (+11354.5%), from €60 to €6,842
- Tangible fixed assets -€3,934
down €3,934 (-13.8%), from €28,530 to €24,596
of which Land and buildings: -€4,637
- Profit (loss) carried forward +€18,035
up €18,035 (+96.3%), from -€18,730 to -€695
- Debts after one year -€17,332
down €17,332 (-44.2%), from €39,199 to €21,867
- Trade debts +€8,899
up €8,899 (+137.3%), from €6,482 to €15,381
- Current portion of long-term debt +€7,347
up €7,347 (+114.6%), from €6,410 to €13,757
- Tax, wage and social debts -€1,554
down €1,554 (-16.2%), from €9,613 to €8,059
of which Remuneration and social security: -€2,500
- Gross operating margin +€1,772
up €1,772 (+4.9%), from €36,469 to €38,242
- Other operating charges -€1,705
down €1,705 (-48.9%), from €3,484 to €1,779
- Depreciation +€702
up €702 (+9.3%), from €7,578 to €8,280
- Financial income -€577
down €577 (-75.3%), from €766 to €190
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 | €64,945 | €78,876 | +€13,932 | +21.5% |
| Fixed assets | 21/28 | €28,530 | €24,596 | -€3,934 | -13.8% |
| Tangible fixed assets | 22/27 | €28,530 | €24,596 | -€3,934 | -13.8% |
| Land and buildings | 22 | €18,546 | €13,910 | -€4,637 | -25.0% |
| Plant, machinery and equipment | 23 | €443 | €264 | -€179 | -40.4% |
| Furniture and vehicles | 24 | €5,227 | €3,914 | -€1,313 | -25.1% |
| Other tangible fixed assets | 26 | €4,314 | €6,508 | +€2,195 | +50.9% |
| Current assets | 29/58 | €36,415 | €54,280 | +€17,866 | +49.1% |
| Amounts receivable within one year | 40/41 | €23,391 | €33,816 | +€10,425 | +44.6% |
| Trade receivables | 40 | €22,065 | €25,902 | +€3,837 | +17.4% |
| Other amounts receivable | 41 | €1,326 | €7,914 | +€6,588 | +496.9% |
| Cash at bank and in hand | 54/58 | €12,964 | €13,623 | +€659 | +5.1% |
| Deferred charges and accrued income | 490/1 | €60 | €6,842 | +€6,782 | +11354.5% |
| Total equity and liabilities | 10/49 | €64,945 | €78,876 | +€13,932 | +21.5% |
| Equity | 10/15 | -€130 | €17,905 | +€18,035 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,730 | -€695 | +€18,035 | +96.3% |
| Amounts payable | 17/49 | €65,075 | €60,972 | -€4,103 | -6.3% |
| Amounts payable after more than one year | 17 | €39,199 | €21,867 | -€17,332 | -44.2% |
| Financial debts | 170/4 | €39,199 | €21,867 | -€17,332 | -44.2% |
| Amounts payable within one year | 42/48 | €23,787 | €37,928 | +€14,141 | +59.4% |
| Current portion of amounts payable after more than one year | 42 | €6,410 | €13,757 | +€7,347 | +114.6% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €6,482 | €15,381 | +€8,899 | +137.3% |
| Suppliers | 440/4 | €6,482 | €15,381 | +€8,899 | +137.3% |
| Taxes, remuneration and social security | 45 | €9,613 | €8,059 | -€1,554 | -16.2% |
| Taxes | 450/3 | €7,113 | €8,059 | +€946 | +13.3% |
| Remuneration and social security | 454/9 | €2,500 | €0 | -€2,500 | -100.0% |
| Other amounts payable | 47/48 | €1,282 | €732 | -€550 | -42.9% |
| Accrued charges and deferred income | 492/3 | €2,088 | €1,176 | -€912 | -43.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,578 | €8,280 | +€702 | +9.3% |
| Other operating charges | 640/8 | €3,484 | €1,779 | -€1,705 | -48.9% |
| Gross operating margin | 9900 | €36,469 | €38,242 | +€1,772 | +4.9% |
| Operating profit (loss) | 9901 | €25,407 | €28,182 | +€2,776 | +10.9% |
| Financial income | 75/76B | €766 | €190 | -€577 | -75.3% |
| Recurring financial income | 75 | €766 | €190 | -€577 | -75.3% |
| Financial charges | 65/66B | €3,743 | €3,837 | +€95 | +2.5% |
| Recurring financial charges | 65 | €3,743 | €3,837 | +€95 | +2.5% |
| Profit (loss) for the period before taxes | 9903 | €22,430 | €24,535 | +€2,105 | +9.4% |
| Income taxes | 67/77 | €6,736 | €6,500 | -€236 | -3.5% |
| Profit (loss) for the period | 9904 | €15,694 | €18,035 | +€2,341 | +14.9% |
| Profit (loss) for the period to be appropriated | 9905 | €15,694 | €18,035 | +€2,341 | +14.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.