Bigger: 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.
Bigger
Largest movements
- Cash -€28,825
down €28,825 (-47.6%), from €60,520 to €31,695
mainly Net result for the year (-€17,014) and Receivables within one year (-€7,802)
- Receivables within one year +€7,802
new in 2025: €7,802
- Intangible fixed assets +€2,826
new in 2025: €2,826
- Deferred charges and accrued income +€2,132
up €2,132 (+1940.5%), from €110 to €2,242
- Profit (loss) carried forward -€17,014
new in 2025: -€17,014
- Trade debts +€3,046
up €3,046 (+914.8%), from €333 to €3,379
- Tax, wage and social debts -€2,666
down €2,666 (-12.0%), from €22,230 to €19,564
of which Taxes: -€2,666
- Gross operating margin -€75,463
down €75,463, from €57,275 to -€18,189
- Taxes -€21,738
down €21,738, from €18,741 to -€2,997
- Depreciation +€1,099
up €1,099 (+1853.2%), from €59 to €1,158
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 | €63,239 | €46,640 | -€16,598 | -26.2% |
| Fixed assets | 21/28 | €2,608 | €4,901 | +€2,292 | +87.9% |
| Intangible fixed assets | 21 | - | €2,826 | +€2,826 | |
| Tangible fixed assets | 22/27 | €2,608 | €2,075 | -€534 | -20.5% |
| Furniture and vehicles | 24 | €2,608 | €2,075 | -€534 | -20.5% |
| Current assets | 29/58 | €60,630 | €41,740 | -€18,890 | -31.2% |
| Amounts receivable within one year | 40/41 | - | €7,802 | +€7,802 | |
| Trade receivables | 40 | - | €7,802 | +€7,802 | |
| Cash at bank and in hand | 54/58 | €60,520 | €31,695 | -€28,825 | -47.6% |
| Deferred charges and accrued income | 490/1 | €110 | €2,242 | +€2,132 | +1940.5% |
| Total equity and liabilities | 10/49 | €63,239 | €46,640 | -€16,598 | -26.2% |
| Equity | 10/15 | €40,583 | €23,569 | -€17,014 | -41.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €37,583 | €37,583 | = | 0.0% |
| Distributable reserves | 133 | €37,583 | €37,583 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€17,014 | -€17,014 | |
| Amounts payable | 17/49 | €22,656 | €23,072 | +€416 | +1.8% |
| Amounts payable within one year | 42/48 | €22,656 | €23,072 | +€416 | +1.8% |
| Trade debts | 44 | €333 | €3,379 | +€3,046 | +914.8% |
| Suppliers | 440/4 | €333 | €3,379 | +€3,046 | +914.8% |
| Taxes, remuneration and social security | 45 | €22,230 | €19,564 | -€2,666 | -12.0% |
| Taxes | 450/3 | €17,570 | €14,904 | -€2,666 | -15.2% |
| Remuneration and social security | 454/9 | €4,660 | €4,660 | = | 0.0% |
| Other amounts payable | 47/48 | €93 | €128 | +€35 | +37.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €59 | €1,158 | +€1,099 | +1853.2% |
| Other operating charges | 640/8 | €772 | €400 | -€372 | -48.2% |
| Gross operating margin | 9900 | €57,275 | -€18,189 | -€75,463 | |
| Operating profit (loss) | 9901 | €56,444 | -€19,746 | -€76,190 | |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €119 | €265 | +€146 | +122.1% |
| Recurring financial charges | 65 | €119 | €265 | +€146 | +122.1% |
| Profit (loss) for the period before taxes | 9903 | €56,324 | -€20,011 | -€76,335 | |
| Income taxes | 67/77 | €18,741 | -€2,997 | -€21,738 | |
| Profit (loss) for the period | 9904 | €37,583 | -€17,014 | -€54,597 | |
| Profit (loss) for the period to be appropriated | 9905 | €37,583 | -€17,014 | -€54,597 |
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 12 October 2026 via checked.be.