Bits and Stripes: 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 Stripes
Largest movements
- Current investments +€50,000
new in 2025: €50,000
- Cash +€32,600
up €32,600 (+35.5%), from €91,809 to €124,409
mainly Net result for the year (+€74,789) and Tax, wage and social debts (+€15,103)
- Tangible fixed assets -€9,278
down €9,278 (-72.9%), from €12,730 to €3,452
of which Furniture and vehicles: -€8,048
- Receivables within one year +€8,995
up €8,995 (+36.9%), from €24,366 to €33,361
- Reserves +€173,227
new in 2025: €173,227
- Profit (loss) carried forward -€98,438
no longer reported in 2025 (was €98,438)
- Tax, wage and social debts +€15,103
up €15,103 (+73.7%), from €20,496 to €35,600
- Other debts -€7,725
down €7,725 (-87.3%), from €8,846 to €1,122
- Gross operating margin +€17,123
up €17,123 (+19.3%), from €88,708 to €105,831
- Taxes +€3,809
up €3,809 (+21.8%), from €17,502 to €21,311
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 | €130,233 | €212,577 | +€82,344 | +63.2% |
| Fixed assets | 21/28 | €12,730 | €3,452 | -€9,278 | -72.9% |
| Tangible fixed assets | 22/27 | €12,730 | €3,452 | -€9,278 | -72.9% |
| Plant, machinery and equipment | 23 | €2,431 | €1,202 | -€1,230 | -50.6% |
| Furniture and vehicles | 24 | €10,298 | €2,250 | -€8,048 | -78.1% |
| Current assets | 29/58 | €117,503 | €209,125 | +€91,622 | +78.0% |
| Amounts receivable within one year | 40/41 | €24,366 | €33,361 | +€8,995 | +36.9% |
| Trade receivables | 40 | €24,366 | €33,361 | +€8,995 | +36.9% |
| Current investments | 50/53 | - | €50,000 | +€50,000 | |
| Cash at bank and in hand | 54/58 | €91,809 | €124,409 | +€32,600 | +35.5% |
| Deferred charges and accrued income | 490/1 | €1,327 | €1,355 | +€28 | +2.1% |
| Total equity and liabilities | 10/49 | €130,233 | €212,577 | +€82,344 | +63.2% |
| Equity | 10/15 | €100,438 | €175,227 | +€74,789 | +74.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | - | €173,227 | +€173,227 | |
| Distributable reserves | 133 | - | €173,227 | +€173,227 | |
| Profit (loss) carried forward | 14 | €98,438 | - | -€98,438 | |
| Amounts payable | 17/49 | €29,794 | €37,350 | +€7,556 | +25.4% |
| Amounts payable within one year | 42/48 | €29,794 | €37,350 | +€7,556 | +25.4% |
| Trade debts | 44 | €451 | €629 | +€177 | +39.2% |
| Suppliers | 440/4 | €451 | €629 | +€177 | +39.2% |
| Taxes, remuneration and social security | 45 | €20,496 | €35,600 | +€15,103 | +73.7% |
| Taxes | 450/3 | €20,496 | €35,600 | +€15,103 | +73.7% |
| Other amounts payable | 47/48 | €8,846 | €1,122 | -€7,725 | -87.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,082 | €9,278 | +€196 | +2.2% |
| Other operating charges | 640/8 | €378 | €402 | +€24 | +6.4% |
| Gross operating margin | 9900 | €88,708 | €105,831 | +€17,123 | +19.3% |
| Operating profit (loss) | 9901 | €79,248 | €96,151 | +€16,903 | +21.3% |
| Financial income | 75/76B | - | €27 | +€27 | |
| Recurring financial income | 75 | - | €27 | +€27 | |
| Financial charges | 65/66B | €121 | €79 | -€42 | -35.0% |
| Recurring financial charges | 65 | €121 | €79 | -€42 | -35.0% |
| Profit (loss) for the period before taxes | 9903 | €79,127 | €96,100 | +€16,973 | +21.5% |
| Income taxes | 67/77 | €17,502 | €21,311 | +€3,809 | +21.8% |
| Profit (loss) for the period | 9904 | €61,625 | €74,789 | +€13,163 | +21.4% |
| Profit (loss) for the period to be appropriated | 9905 | €61,625 | €74,789 | +€13,163 | +21.4% |
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 14 October 2026 via checked.be.