Bijvoorbeeld: 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.
Bijvoorbeeld
Largest movements
- Receivables within one year +€10,410
up €10,410 (+104%), from €10,004 to €20,414
of which Trade receivables: +€10,549
- Receivables after one year +€8,000
new in 2025: €8,000
- Tangible fixed assets -€7,205
down €7,205 (-69.6%), from €10,346 to €3,141
of which Other tangible fixed assets: -€4,967
- Cash -€1,794
down €1,794 (-26.6%), from €6,757 to €4,963
mainly Receivables within one year (-€10,410) and Receivables after one year (-€8,000)
- Profit (loss) carried forward +€6,088
up €6,088 (+296%), from €2,058 to €8,145
- Tax, wage and social debts +€4,238
up €4,238 (+103%), from €4,128 to €8,366
of which Taxes: +€3,045
- Trade debts -€1,326
down €1,326 (-9.5%), from €13,932 to €12,605
- Gross operating margin +€4,380
up €4,380 (+66.3%), from €6,608 to €10,989
- Depreciation -€1,458
down €1,458 (-37.7%), from €3,867 to €2,409
- Taxes +€1,207
up €1,207 (+144%), from €837 to €2,044
- Financial income +€124
up €124 (+24,836%), from €1 to €125
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 | €27,396 | €36,734 | +€9,338 | +34.1% |
| Fixed assets | 21/28 | €10,346 | €3,141 | -€7,205 | -69.6% |
| Tangible fixed assets | 22/27 | €10,346 | €3,141 | -€7,205 | -69.6% |
| Furniture and vehicles | 24 | €5,379 | €3,141 | -€2,238 | -41.6% |
| Other tangible fixed assets | 26 | €4,967 | €0 | -€4,967 | -100% |
| Current assets | 29/58 | €17,050 | €33,593 | +€16,543 | +97.0% |
| Amounts receivable after more than one year | 29 | - | €8,000 | +€8,000 | |
| Other amounts receivable | 291 | - | €8,000 | +€8,000 | |
| Amounts receivable within one year | 40/41 | €10,004 | €20,414 | +€10,410 | +104% |
| Trade receivables | 40 | €9,741 | €20,290 | +€10,549 | +108% |
| Other amounts receivable | 41 | €263 | €125 | -€139 | -52.7% |
| Cash at bank and in hand | 54/58 | €6,757 | €4,963 | -€1,794 | -26.6% |
| Deferred charges and accrued income | 490/1 | €290 | €216 | -€73 | -25.4% |
| Total equity and liabilities | 10/49 | €27,396 | €36,734 | +€9,338 | +34.1% |
| Equity | 10/15 | €4,058 | €10,145 | +€6,088 | +150% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,058 | €8,145 | +€6,088 | +296% |
| Amounts payable | 17/49 | €23,338 | €26,589 | +€3,250 | +13.9% |
| Amounts payable within one year | 42/48 | €23,338 | €26,419 | +€3,081 | +13.2% |
| Trade debts | 44 | €13,932 | €12,605 | -€1,326 | -9.5% |
| Suppliers | 440/4 | €13,932 | €12,605 | -€1,326 | -9.5% |
| Taxes, remuneration and social security | 45 | €4,128 | €8,366 | +€4,238 | +103% |
| Taxes | 450/3 | €4,128 | €7,173 | +€3,045 | +73.7% |
| Remuneration and social security | 454/9 | - | €1,193 | +€1,193 | |
| Other amounts payable | 47/48 | €5,279 | €5,448 | +€169 | +3.2% |
| Accrued charges and deferred income | 492/3 | - | €169 | +€169 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,867 | €2,409 | -€1,458 | -37.7% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €6,608 | €10,989 | +€4,380 | +66.3% |
| Operating profit (loss) | 9901 | €2,354 | €8,180 | +€5,826 | +247% |
| Financial income | 75/76B | €1 | €125 | +€124 | +24,836% |
| Recurring financial income | 75 | €1 | €125 | +€124 | +24,836% |
| Financial charges | 65/66B | €76 | €173 | +€97 | +128% |
| Recurring financial charges | 65 | €76 | €173 | +€97 | +128% |
| Profit (loss) for the period before taxes | 9903 | €2,279 | €8,131 | +€5,852 | +257% |
| Income taxes | 67/77 | €837 | €2,044 | +€1,207 | +144% |
| Profit (loss) for the period | 9904 | €1,442 | €6,088 | +€4,645 | +322% |
| Profit (loss) for the period to be appropriated | 9905 | €1,442 | €6,088 | +€4,645 | +322% |
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 17 October 2026 via checked.be.