BI KNOWLEDGE sHARING: 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.
BI KNOWLEDGE sHARING
Largest movements
- Cash -€217,718
down €217,718 (-76.2%), from €285,748 to €68,030
mainly Current investments (-€150,000) and Net result for the year (-€55,947)
- Current investments +€150,000
new in 2025: €150,000
- Receivables within one year +€10,408
up €10,408 (+57.7%), from €18,022 to €28,430
of which Other amounts receivable: +€10,408
- Tangible fixed assets -€3,955
down €3,955 (-21.6%), from €18,288 to €14,333
of which Furniture and vehicles: -€3,955
- Profit (loss) carried forward -€55,947
down €55,947, from €43,803 to -€12,144
- Trade debts -€10,342
down €10,342 (-54.4%), from €19,001 to €8,659
- Tax, wage and social debts +€5,025
up €5,025 (+29.3%), from €17,174 to €22,199
of which Taxes: +€5,025
- Gross operating margin -€97,146
down €97,146, from €46,206 to -€50,940
- Taxes -€15,068
down €15,068 (-99.7%), from €15,118 to €50
- Depreciation +€3,487
up €3,487 (+745%), from €468 to €3,955
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 | €322,058 | €260,794 | -€61,264 | -19.0% |
| Fixed assets | 21/28 | €18,288 | €14,333 | -€3,955 | -21.6% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €18,288 | €14,333 | -€3,955 | -21.6% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €18,288 | €14,333 | -€3,955 | -21.6% |
| Current assets | 29/58 | €303,770 | €246,460 | -€57,310 | -18.9% |
| Amounts receivable within one year | 40/41 | €18,022 | €28,430 | +€10,408 | +57.7% |
| Trade receivables | 40 | €5,430 | €5,430 | = | 0.0% |
| Other amounts receivable | 41 | €12,592 | €23,000 | +€10,408 | +82.7% |
| Current investments | 50/53 | - | €150,000 | +€150,000 | |
| Cash at bank and in hand | 54/58 | €285,748 | €68,030 | -€217,718 | -76.2% |
| Total equity and liabilities | 10/49 | €322,058 | €260,794 | -€61,264 | -19.0% |
| Equity | 10/15 | €276,203 | €220,256 | -€55,947 | -20.3% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €212,400 | €212,400 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €210,400 | €210,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €43,803 | -€12,144 | -€55,947 | |
| Amounts payable | 17/49 | €45,855 | €40,538 | -€5,317 | -11.6% |
| Amounts payable within one year | 42/48 | €45,855 | €40,538 | -€5,317 | -11.6% |
| Trade debts | 44 | €19,001 | €8,659 | -€10,342 | -54.4% |
| Suppliers | 440/4 | €19,001 | €8,659 | -€10,342 | -54.4% |
| Advances received on contracts in progress | 46 | €9,680 | €9,680 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €17,174 | €22,199 | +€5,025 | +29.3% |
| Taxes | 450/3 | €17,174 | €22,199 | +€5,025 | +29.3% |
| Remuneration and social security | 454/9 | - | €0 | = | |
| Other amounts payable | 47/48 | - | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €468 | €3,955 | +€3,487 | +745% |
| Other operating charges | 640/8 | €501 | €729 | +€227 | +45.4% |
| Gross operating margin | 9900 | €46,206 | -€50,940 | -€97,146 | |
| Operating profit (loss) | 9901 | €45,237 | -€55,623 | -€100,860 | |
| Financial charges | 65/66B | €348 | €274 | -€73 | -21.1% |
| Recurring financial charges | 65 | €348 | €274 | -€73 | -21.1% |
| Profit (loss) for the period before taxes | 9903 | €44,890 | -€55,897 | -€100,787 | |
| Income taxes | 67/77 | €15,118 | €50 | -€15,068 | -99.7% |
| Profit (loss) for the period | 9904 | €29,772 | -€55,947 | -€85,719 | |
| Profit (loss) for the period to be appropriated | 9905 | €29,772 | -€55,947 | -€85,719 |
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 15 October 2026 via checked.be.