BEST SOLUTION: 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 SOLUTION
Largest movements
- Cash -€12,339
down €12,339 (-61.3%), from €20,133 to €7,794
mainly Other debts (-€44,725) and Receivables within one year (-€8,201)
- Tangible fixed assets -€8,924
down €8,924 (-78.3%), from €11,393 to €2,469
- Receivables within one year +€8,201
up €8,201 (+175.8%), from €4,666 to €12,867
of which Trade receivables: +€8,201
- Other debts -€44,725
down €44,725 (-81.9%), from €54,578 to €9,853
- Profit (loss) carried forward +€23,667
up €23,667 (+38.9%), from -€60,866 to -€37,199
- Trade debts +€12,692
up €12,692 (+143.5%), from €8,845 to €21,538
- Tax, wage and social debts -€4,788
down €4,788 (-32.1%), from €14,905 to €10,116
of which Remuneration and social security: -€7,000
- Gross operating margin +€24,996
up €24,996 (+590.3%), from €4,235 to €29,230
- Taxes +€2,832
up €2,832 (+424.9%), from €667 to €3,498
- Depreciation -€2,180
down €2,180 (-64.3%), from €3,390 to €1,210
- Other operating charges -€364
down €364 (-32.3%), from €1,127 to €763
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 | €37,867 | €24,713 | -€13,154 | -34.7% |
| Fixed assets | 21/28 | €11,993 | €3,069 | -€8,924 | -74.4% |
| Tangible fixed assets | 22/27 | €11,393 | €2,469 | -€8,924 | -78.3% |
| Furniture and vehicles | 24 | €11,393 | €2,469 | -€8,924 | -78.3% |
| Financial fixed assets | 28 | €600 | €600 | = | 0.0% |
| Current assets | 29/58 | €25,874 | €21,644 | -€4,230 | -16.3% |
| Amounts receivable within one year | 40/41 | €4,666 | €12,867 | +€8,201 | +175.8% |
| Trade receivables | 40 | €4,545 | €12,746 | +€8,201 | +180.4% |
| Other amounts receivable | 41 | €121 | €121 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €20,133 | €7,794 | -€12,339 | -61.3% |
| Deferred charges and accrued income | 490/1 | €1,075 | €983 | -€92 | -8.6% |
| Total equity and liabilities | 10/49 | €37,867 | €24,713 | -€13,154 | -34.7% |
| Equity | 10/15 | -€40,461 | -€16,794 | +€23,667 | +58.5% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€60,866 | -€37,199 | +€23,667 | +38.9% |
| Amounts payable | 17/49 | €78,328 | €41,507 | -€36,821 | -47.0% |
| Amounts payable within one year | 42/48 | €78,328 | €41,507 | -€36,821 | -47.0% |
| Trade debts | 44 | €8,845 | €21,538 | +€12,692 | +143.5% |
| Suppliers | 440/4 | €8,845 | €21,538 | +€12,692 | +143.5% |
| Taxes, remuneration and social security | 45 | €14,905 | €10,116 | -€4,788 | -32.1% |
| Taxes | 450/3 | €7,905 | €10,116 | +€2,212 | +28.0% |
| Remuneration and social security | 454/9 | €7,000 | - | -€7,000 | |
| Other amounts payable | 47/48 | €54,578 | €9,853 | -€44,725 | -81.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,390 | €1,210 | -€2,180 | -64.3% |
| Other operating charges | 640/8 | €1,127 | €763 | -€364 | -32.3% |
| Gross operating margin | 9900 | €4,235 | €29,230 | +€24,996 | +590.3% |
| Operating profit (loss) | 9901 | -€282 | €27,257 | +€27,540 | |
| Financial income | 75/76B | €30 | €1 | -€30 | -96.9% |
| Recurring financial income | 75 | €30 | €1 | -€30 | -96.9% |
| Financial charges | 65/66B | €171 | €93 | -€78 | -45.6% |
| Recurring financial charges | 65 | €171 | €93 | -€78 | -45.6% |
| Profit (loss) for the period before taxes | 9903 | -€423 | €27,165 | +€27,588 | |
| Income taxes | 67/77 | €667 | €3,498 | +€2,832 | +424.9% |
| Profit (loss) for the period | 9904 | -€1,090 | €23,667 | +€24,756 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,090 | €23,667 | +€24,756 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.