BLACK DESK: 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.
BLACK DESK
Largest movements
- Receivables within one year +€31,140
up €31,140 (+319%), from €9,772 to €40,912
of which Trade receivables: +€31,846
- Cash +€29,320
up €29,320 (+28.3%), from €103,736 to €133,055
mainly Net result for the year (+€57,330) and Other debts (+€10,714)
- Profit (loss) carried forward +€57,330
up €57,330 (+69.2%), from €82,799 to €140,130
- Other debts +€10,714
up €10,714 (+5,253%), from €204 to €10,918
- Tax, wage and social debts -€7,295
down €7,295 (-31.5%), from €23,124 to €15,829
- Gross operating margin -€32,060
down €32,060 (-30.1%), from €106,547 to €74,488
- Taxes -€6,691
down €6,691 (-30.5%), from €21,940 to €15,248
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 | €114,717 | €174,545 | +€59,828 | +52.2% |
| Fixed assets | 21/28 | €1,210 | €578 | -€632 | -52.2% |
| Tangible fixed assets | 22/27 | €1,210 | €578 | -€632 | -52.2% |
| Furniture and vehicles | 24 | €1,210 | €578 | -€632 | -52.2% |
| Current assets | 29/58 | €113,507 | €173,967 | +€60,460 | +53.3% |
| Amounts receivable within one year | 40/41 | €9,772 | €40,912 | +€31,140 | +319% |
| Trade receivables | 40 | €9,066 | €40,912 | +€31,846 | +351% |
| Other amounts receivable | 41 | €706 | €0 | -€706 | -100% |
| Cash at bank and in hand | 54/58 | €103,736 | €133,055 | +€29,320 | +28.3% |
| Total equity and liabilities | 10/49 | €114,717 | €174,545 | +€59,828 | +52.2% |
| Equity | 10/15 | €87,799 | €145,130 | +€57,330 | +65.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €82,799 | €140,130 | +€57,330 | +69.2% |
| Amounts payable | 17/49 | €26,918 | €29,416 | +€2,498 | +9.3% |
| Amounts payable within one year | 42/48 | €26,918 | €29,355 | +€2,438 | +9.1% |
| Trade debts | 44 | €2,454 | €2,608 | +€154 | +6.3% |
| Suppliers | 440/4 | €2,454 | €2,608 | +€154 | +6.3% |
| Advances received on contracts in progress | 46 | €1,135 | €0 | -€1,135 | -100% |
| Taxes, remuneration and social security | 45 | €23,124 | €15,829 | -€7,295 | -31.5% |
| Taxes | 450/3 | €23,124 | €15,829 | -€7,295 | -31.5% |
| Other amounts payable | 47/48 | €204 | €10,918 | +€10,714 | +5,253% |
| Accrued charges and deferred income | 492/3 | - | €61 | +€61 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €53 | €632 | +€578 | +1,081% |
| Other operating charges | 640/8 | €556 | €1,003 | +€447 | +80.4% |
| Gross operating margin | 9900 | €106,547 | €74,488 | -€32,060 | -30.1% |
| Operating profit (loss) | 9901 | €105,938 | €72,853 | -€33,085 | -31.2% |
| Financial income | 75/76B | €130 | €74 | -€56 | -43.2% |
| Recurring financial income | 75 | €130 | €74 | -€56 | -43.2% |
| Financial charges | 65/66B | €1,329 | €349 | -€980 | -73.8% |
| Recurring financial charges | 65 | €1,329 | €349 | -€980 | -73.8% |
| Profit (loss) for the period before taxes | 9903 | €104,739 | €72,578 | -€32,161 | -30.7% |
| Income taxes | 67/77 | €21,940 | €15,248 | -€6,691 | -30.5% |
| Profit (loss) for the period | 9904 | €82,799 | €57,330 | -€25,469 | -30.8% |
| Profit (loss) for the period to be appropriated | 9905 | €82,799 | €57,330 | -€25,469 | -30.8% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.