Black en White: 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 en White
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Other debts +€10,418
up €10,418 (+54.1%), from €19,267 to €29,684
- Profit (loss) carried forward -€7,685
down €7,685 (-18.5%), from -€41,459 to -€49,144
- Provisions -€2,650
no longer reported in 2025 (was €2,650)
- Tax, wage and social debts -€83
no longer reported in 2025 (was €83)
- Gross operating margin -€3,372
down €3,372, from €3,022 to -€350
- Provisions -€2,650
no longer reported in 2025 (was €2,650)
- Taxes -€83
no longer reported in 2025 (was €83)
From the 2022 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2022 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,000 | €1,000 | = | 0.0% |
| Fixed assets | 21/28 | €1,000 | €1,000 | = | 0.0% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Total equity and liabilities | 10/49 | €1,000 | €1,000 | = | 0.0% |
| Equity | 10/15 | -€20,999 | -€28,684 | -€7,685 | -36.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€41,459 | -€49,144 | -€7,685 | -18.5% |
| Provisions and deferred taxes | 16 | €2,650 | - | -€2,650 | |
| Provisions for liabilities and charges | 160/5 | €2,650 | - | -€2,650 | |
| Other liabilities and charges | 164/5 | €2,650 | - | -€2,650 | |
| Amounts payable | 17/49 | €19,349 | €29,684 | +€10,335 | +53.4% |
| Amounts payable within one year | 42/48 | €19,349 | €29,684 | +€10,335 | +53.4% |
| Taxes, remuneration and social security | 45 | €83 | - | -€83 | |
| Taxes | 450/3 | €83 | - | -€83 | |
| Other amounts payable | 47/48 | €19,267 | €29,684 | +€10,418 | +54.1% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €2,650 | - | -€2,650 | |
| Gross operating margin | 9900 | €3,022 | -€350 | -€3,372 | |
| Operating profit (loss) | 9901 | €372 | -€350 | -€722 | |
| Profit (loss) for the period before taxes | 9903 | €372 | -€350 | -€722 | |
| Income taxes | 67/77 | €83 | - | -€83 | |
| Profit (loss) for the period | 9904 | €289 | -€350 | -€639 | |
| Profit (loss) for the period to be appropriated | 9905 | €289 | -€350 | -€639 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.