Bits and fire: 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.
Bits and fire
Largest movements
- Receivables within one year +€6,289
up €6,289 (+524%), from €1,200 to €7,489
- Cash -€1,098
down €1,098 (-44.4%), from €2,473 to €1,376
mainly Receivables within one year (-€6,289) and Contributions, distributions and other (-€4,000)
- Tangible fixed assets -€466
down €466 (-33.5%), from €1,390 to €924
- Deferred charges and accrued income -€115
down €115 (-14.7%), from €783 to €668
- Profit (loss) carried forward +€1,740
up €1,740, from -€1,660 to €80
- Other debts +€1,708
up €1,708 (+36.4%), from €4,692 to €6,400
- Trade debts +€590
up €590 (+143%), from €414 to €1,004
- Accrued charges and deferred income +€556
new in 2025: €556
- Gross operating margin +€7,729
up €7,729, from -€1,329 to €6,401
- Depreciation +€457
up €457 (+5,116%), from €9 to €466
- Other operating charges -€194
down €194 (-60.2%), from €322 to €128
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 | €5,846 | €10,455 | +€4,610 | +78.9% |
| Fixed assets | 21/28 | €1,390 | €924 | -€466 | -33.5% |
| Tangible fixed assets | 22/27 | €1,390 | €924 | -€466 | -33.5% |
| Furniture and vehicles | 24 | €1,390 | €924 | -€466 | -33.5% |
| Current assets | 29/58 | €4,456 | €9,532 | +€5,076 | +114% |
| Amounts receivable within one year | 40/41 | €1,200 | €7,489 | +€6,289 | +524% |
| Trade receivables | 40 | €1,200 | €7,489 | +€6,289 | +524% |
| Cash at bank and in hand | 54/58 | €2,473 | €1,376 | -€1,098 | -44.4% |
| Deferred charges and accrued income | 490/1 | €783 | €668 | -€115 | -14.7% |
| Total equity and liabilities | 10/49 | €5,846 | €10,455 | +€4,610 | +78.9% |
| Equity | 10/15 | €740 | €2,480 | +€1,740 | +235% |
| Contributions | 10/11 | €2,400 | €2,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,660 | €80 | +€1,740 | |
| Amounts payable | 17/49 | €5,106 | €7,976 | +€2,869 | +56.2% |
| Amounts payable within one year | 42/48 | €5,106 | €7,419 | +€2,313 | +45.3% |
| Trade debts | 44 | €414 | €1,004 | +€590 | +143% |
| Suppliers | 440/4 | €414 | €1,004 | +€590 | +143% |
| Taxes, remuneration and social security | 45 | - | €15 | +€15 | |
| Taxes | 450/3 | - | €15 | +€15 | |
| Other amounts payable | 47/48 | €4,692 | €6,400 | +€1,708 | +36.4% |
| Accrued charges and deferred income | 492/3 | - | €556 | +€556 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9 | €466 | +€457 | +5,116% |
| Other operating charges | 640/8 | €322 | €128 | -€194 | -60.2% |
| Gross operating margin | 9900 | -€1,329 | €6,401 | +€7,729 | |
| Operating profit (loss) | 9901 | -€1,660 | €5,806 | +€7,466 | |
| Financial charges | 65/66B | €1 | €51 | +€50 | +6,548% |
| Recurring financial charges | 65 | €1 | €51 | +€50 | +6,548% |
| Profit (loss) for the period before taxes | 9903 | -€1,660 | €5,755 | +€7,415 | |
| Income taxes | 67/77 | - | €15 | +€15 | |
| Profit (loss) for the period | 9904 | -€1,660 | €5,740 | +€7,400 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,660 | €5,740 | +€7,400 |
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 20 October 2026 via checked.be.