BLOK167: 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.
BLOK167
Largest movements
- Cash +€17,664
up €17,664 (+18.6%), from €95,205 to €112,869
mainly Net result for the year (+€19,386) and Tax, wage and social debts (+€1,047)
- Deferred charges and accrued income +€2,760
new in 2025: €2,760
- Reserves +€19,386
up €19,386 (+15.7%), from €123,867 to €143,253
of which Distributable reserves: +€19,386
- Depreciation -€1,912
down €1,912 (-88.4%), from €2,162 to €250
- Taxes +€641
up €641 (+7.6%), from €8,406 to €9,047
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.
Cash bridge derived
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 | €127,859 | €148,034 | +€20,175 | +15.8% |
| Fixed assets | 21/28 | €32,654 | €32,404 | -€250 | -0.8% |
| Tangible fixed assets | 22/27 | €32,654 | €32,404 | -€250 | -0.8% |
| Land and buildings | 22 | €32,654 | €32,404 | -€250 | -0.8% |
| Current assets | 29/58 | €95,205 | €115,629 | +€20,424 | +21.5% |
| Cash at bank and in hand | 54/58 | €95,205 | €112,869 | +€17,664 | +18.6% |
| Deferred charges and accrued income | 490/1 | - | €2,760 | +€2,760 | |
| Total equity and liabilities | 10/49 | €127,859 | €148,034 | +€20,175 | +15.8% |
| Equity | 10/15 | €124,846 | €144,232 | +€19,386 | +15.5% |
| Contributions | 10/11 | €979 | €979 | = | 0.0% |
| Reserves | 13 | €123,867 | €143,253 | +€19,386 | +15.7% |
| Tax-exempt reserves | 132 | €7,465 | €7,465 | = | 0.0% |
| Distributable reserves | 133 | €116,401 | €135,787 | +€19,386 | +16.7% |
| Amounts payable | 17/49 | €3,013 | €3,802 | +€789 | +26.2% |
| Amounts payable within one year | 42/48 | €3,013 | €3,802 | +€789 | +26.2% |
| Trade debts | 44 | €825 | €567 | -€258 | -31.3% |
| Suppliers | 440/4 | €825 | €567 | -€258 | -31.3% |
| Taxes, remuneration and social security | 45 | €1,906 | €2,953 | +€1,047 | +54.9% |
| Taxes | 450/3 | €1,906 | €2,953 | +€1,047 | +54.9% |
| Other amounts payable | 47/48 | €283 | €283 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,162 | €250 | -€1,912 | -88.4% |
| Other operating charges | 640/8 | €2,973 | €3,064 | +€91 | +3.1% |
| Gross operating margin | 9900 | €31,597 | €31,792 | +€194 | +0.6% |
| Operating profit (loss) | 9901 | €26,462 | €28,477 | +€2,015 | +7.6% |
| Financial charges | 65/66B | €44 | €45 | +€1 | +3.4% |
| Recurring financial charges | 65 | €44 | €45 | +€1 | +3.4% |
| Profit (loss) for the period before taxes | 9903 | €26,419 | €28,432 | +€2,014 | +7.6% |
| Income taxes | 67/77 | €8,406 | €9,047 | +€641 | +7.6% |
| Profit (loss) for the period | 9904 | €18,013 | €19,386 | +€1,373 | +7.6% |
| Profit (loss) for the period to be appropriated | 9905 | €18,013 | €19,386 | +€1,373 | +7.6% |
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 10 October 2026 via checked.be.