Bitsized: 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.
Bitsized
Largest movements
- Cash +€23,476
up €23,476 (+111%), from €21,202 to €44,678
mainly Net result for the year (+€30,913) and Tax, wage and social debts (+€7,341)
- Tangible fixed assets +€1,820
up €1,820 (+24.1%), from €7,551 to €9,371
of which Plant, machinery and equipment: +€3,286
- Receivables within one year +€1,755
up €1,755 (+19.2%), from €9,136 to €10,890
- Profit (loss) carried forward +€30,913
up €30,913 (+210%), from €14,710 to €45,623
- Other debts -€9,028
down €9,028 (-94.6%), from €9,540 to €513
- Tax, wage and social debts +€7,341
up €7,341 (+83.3%), from €8,813 to €16,154
of which Taxes: +€5,341
- Trade debts -€1,912
down €1,912 (-78.5%), from €2,434 to €523
- Accrued charges and deferred income -€700
down €700 (-100%), from €700 to €0
- Gross operating margin +€22,072
up €22,072 (+113%), from €19,453 to €41,525
- Taxes +€4,492
up €4,492 (+112%), from €4,007 to €8,499
- Depreciation +€1,362
up €1,362 (+225%), from €605 to €1,967
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 | €39,198 | €65,852 | +€26,655 | +68.0% |
| Fixed assets | 21/28 | €7,551 | €9,371 | +€1,820 | +24.1% |
| Tangible fixed assets | 22/27 | €7,551 | €9,371 | +€1,820 | +24.1% |
| Plant, machinery and equipment | 23 | €2,666 | €5,952 | +€3,286 | +123% |
| Furniture and vehicles | 24 | €4,885 | €3,419 | -€1,466 | -30.0% |
| Current assets | 29/58 | €31,647 | €56,481 | +€24,835 | +78.5% |
| Amounts receivable within one year | 40/41 | €9,136 | €10,890 | +€1,755 | +19.2% |
| Trade receivables | 40 | €9,136 | €10,890 | +€1,755 | +19.2% |
| Cash at bank and in hand | 54/58 | €21,202 | €44,678 | +€23,476 | +111% |
| Deferred charges and accrued income | 490/1 | €1,309 | €913 | -€396 | -30.3% |
| Total equity and liabilities | 10/49 | €39,198 | €65,852 | +€26,655 | +68.0% |
| Equity | 10/15 | €17,710 | €48,623 | +€30,913 | +175% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,710 | €45,623 | +€30,913 | +210% |
| Amounts payable | 17/49 | €21,488 | €17,229 | -€4,259 | -19.8% |
| Amounts payable within one year | 42/48 | €20,787 | €17,229 | -€3,558 | -17.1% |
| Financial debts | 43 | - | €40 | +€40 | |
| Credit institutions | 430/8 | - | €40 | +€40 | |
| Trade debts | 44 | €2,434 | €523 | -€1,912 | -78.5% |
| Suppliers | 440/4 | €2,434 | €523 | -€1,912 | -78.5% |
| Taxes, remuneration and social security | 45 | €8,813 | €16,154 | +€7,341 | +83.3% |
| Taxes | 450/3 | €8,813 | €14,154 | +€5,341 | +60.6% |
| Remuneration and social security | 454/9 | - | €2,000 | +€2,000 | |
| Other amounts payable | 47/48 | €9,540 | €513 | -€9,028 | -94.6% |
| Accrued charges and deferred income | 492/3 | €700 | €0 | -€700 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €605 | €1,967 | +€1,362 | +225% |
| Other operating charges | 640/8 | - | €62 | +€62 | |
| Non-recurring operating charges | 66A | €117 | €0 | -€117 | -100% |
| Gross operating margin | 9900 | €19,453 | €41,525 | +€22,072 | +113% |
| Operating profit (loss) | 9901 | €18,730 | €39,496 | +€20,765 | +111% |
| Financial income | 75/76B | €15 | €1 | -€14 | -93.8% |
| Recurring financial income | 75 | €15 | €1 | -€14 | -93.8% |
| Financial charges | 65/66B | €29 | €84 | +€55 | +192% |
| Recurring financial charges | 65 | €29 | €84 | +€55 | +192% |
| Profit (loss) for the period before taxes | 9903 | €18,717 | €39,413 | +€20,696 | +111% |
| Income taxes | 67/77 | €4,007 | €8,499 | +€4,492 | +112% |
| Profit (loss) for the period | 9904 | €14,710 | €30,913 | +€16,204 | +110% |
| Profit (loss) for the period to be appropriated | 9905 | €14,710 | €30,913 | +€16,204 | +110% |
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 28 October 2026 via checked.be.