Bits & komma's: 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 & komma's
Largest movements
- Current investments -€46,584
down €46,584 (-61.6%), from €75,624 to €29,040
- Financial fixed assets +€25,346
new in 2025: €25,346
- Receivables within one year +€10,730
up €10,730 (+94.9%), from €11,308 to €22,039
of which Trade receivables: +€5,415
- Tangible fixed assets -€7,281
down €7,281 (-31.4%), from €23,165 to €15,884
of which Furniture and vehicles: -€6,797
- Cash -€2,569
down €2,569 (-8.8%), from €29,221 to €26,652
mainly Investment in fixed assets (net) (-€26,522) and Contributions, distributions and other (-€25,000)
- Reserves -€26,281
down €26,281 (-28.3%), from €92,838 to €66,557
- Other debts +€10,321
up €10,321 (+66.4%), from €15,550 to €25,871
- Debts after one year -€7,059
down €7,059 (-57.0%), from €12,380 to €5,321
- Tax, wage and social debts +€1,485
up €1,485 (+211%), from €703 to €2,189
- Gross operating margin -€8,723
down €8,723 (-69.8%), from €12,495 to €3,772
- Taxes -€3,281
down €3,281, from €2,719 to -€563
- Financial charges -€549
down €549 (-65.9%), from €833 to €284
- Financial income +€291
up €291 (+8.4%), from €3,456 to €3,747
of which Financial income: +€3,166
- Depreciation +€210
up €210 (+2.5%), from €8,246 to €8,456
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 | €141,000 | €120,545 | -€20,455 | -14.5% |
| Fixed assets | 21/28 | €23,165 | €41,231 | +€18,065 | +78.0% |
| Tangible fixed assets | 22/27 | €23,165 | €15,884 | -€7,281 | -31.4% |
| Plant, machinery and equipment | 23 | €1,641 | €1,157 | -€484 | -29.5% |
| Furniture and vehicles | 24 | €21,524 | €14,728 | -€6,797 | -31.6% |
| Financial fixed assets | 28 | - | €25,346 | +€25,346 | |
| Current assets | 29/58 | €117,835 | €79,314 | -€38,521 | -32.7% |
| Amounts receivable within one year | 40/41 | €11,308 | €22,039 | +€10,730 | +94.9% |
| Trade receivables | 40 | €8,700 | €14,115 | +€5,415 | +62.2% |
| Other amounts receivable | 41 | €2,608 | €7,924 | +€5,316 | +204% |
| Current investments | 50/53 | €75,624 | €29,040 | -€46,584 | -61.6% |
| Cash at bank and in hand | 54/58 | €29,221 | €26,652 | -€2,569 | -8.8% |
| Deferred charges and accrued income | 490/1 | €1,682 | €1,583 | -€99 | -5.9% |
| Total equity and liabilities | 10/49 | €141,000 | €120,545 | -€20,455 | -14.5% |
| Equity | 10/15 | €105,238 | €78,957 | -€26,281 | -25.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €92,838 | €66,557 | -€26,281 | -28.3% |
| Distributable reserves | 133 | €92,838 | €66,557 | -€26,281 | -28.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €35,762 | €41,588 | +€5,826 | +16.3% |
| Amounts payable after more than one year | 17 | €12,380 | €5,321 | -€7,059 | -57.0% |
| Financial debts | 170/4 | €12,380 | €5,321 | -€7,059 | -57.0% |
| Amounts payable within one year | 42/48 | €23,383 | €36,267 | +€12,884 | +55.1% |
| Current portion of amounts payable after more than one year | 42 | €7,017 | €7,059 | +€41 | +0.6% |
| Financial debts | 43 | - | €157 | +€157 | |
| Credit institutions | 430/8 | - | €157 | +€157 | |
| Trade debts | 44 | €112 | €992 | +€880 | +788% |
| Suppliers | 440/4 | €112 | €992 | +€880 | +788% |
| Taxes, remuneration and social security | 45 | €703 | €2,189 | +€1,485 | +211% |
| Taxes | 450/3 | €703 | €2,189 | +€1,485 | +211% |
| Other amounts payable | 47/48 | €15,550 | €25,871 | +€10,321 | +66.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,246 | €8,456 | +€210 | +2.5% |
| Other operating charges | 640/8 | €440 | €622 | +€182 | +41.3% |
| Gross operating margin | 9900 | €12,495 | €3,772 | -€8,723 | -69.8% |
| Operating profit (loss) | 9901 | €3,808 | -€5,306 | -€9,115 | |
| Financial income | 75/76B | €3,456 | €3,747 | +€291 | +8.4% |
| Recurring financial income | 75 | €581 | €3,747 | +€3,166 | +545% |
| Non-recurring financial income | 76B | €2,876 | €0 | -€2,876 | -100% |
| Financial charges | 65/66B | €833 | €284 | -€549 | -65.9% |
| Recurring financial charges | 65 | €833 | €284 | -€549 | -65.9% |
| Profit (loss) for the period before taxes | 9903 | €6,431 | -€1,844 | -€8,275 | |
| Income taxes | 67/77 | €2,719 | -€563 | -€3,281 | |
| Profit (loss) for the period | 9904 | €3,713 | -€1,281 | -€4,994 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,713 | -€1,281 | -€4,994 |
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.