blueprint: what changed
Two fiscal 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.
blueprint
Largest movements
- Cash +€37,833
up €37,833 (+99.1%), from €38,166 to €75,998
mainly Net result for the year (+€57,277) and Receivables within one year (+€17,329)
- Receivables within one year -€17,329
down €17,329 (-99.9%), from €17,340 to €11
of which Trade receivables: -€17,340
- Current investments +€12,000
new in 2025: €12,000
- Tangible fixed assets +€5,374
up €5,374 (+87.0%), from €6,180 to €11,554
of which Furniture and vehicles: +€7,256
- Deferred charges and accrued income +€1,752
up €1,752 (+66.6%), from €2,629 to €4,381
- Reserves +€57,277
up €57,277 (+445.8%), from €12,849 to €70,126
- Trade debts -€22,104
down €22,104 (-86.3%), from €25,612 to €3,508
- Tax, wage and social debts +€3,426
up €3,426 (+22.6%), from €15,137 to €18,563
of which Taxes: +€4,271
- Other debts +€1,356
up €1,356 (+21.9%), from €6,191 to €7,547
- Gross operating margin +€63,953
up €63,953 (+335.9%), from €19,039 to €82,992
- Taxes +€17,148
up €17,148 (+345.8%), from €4,959 to €22,107
- Depreciation +€1,727
up €1,727 (+781.6%), from €221 to €1,948
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 | €64,314 | €103,944 | +€39,630 | +61.6% |
| Fixed assets | 21/28 | €6,180 | €11,554 | +€5,374 | +87.0% |
| Tangible fixed assets | 22/27 | €6,180 | €11,554 | +€5,374 | +87.0% |
| Plant, machinery and equipment | 23 | €6,180 | €4,298 | -€1,882 | -30.5% |
| Furniture and vehicles | 24 | - | €7,256 | +€7,256 | |
| Current assets | 29/58 | €58,135 | €92,390 | +€34,256 | +58.9% |
| Amounts receivable within one year | 40/41 | €17,340 | €11 | -€17,329 | -99.9% |
| Trade receivables | 40 | €17,340 | €0 | -€17,340 | -100.0% |
| Other amounts receivable | 41 | - | €11 | +€11 | |
| Current investments | 50/53 | - | €12,000 | +€12,000 | |
| Cash at bank and in hand | 54/58 | €38,166 | €75,998 | +€37,833 | +99.1% |
| Deferred charges and accrued income | 490/1 | €2,629 | €4,381 | +€1,752 | +66.6% |
| Total equity and liabilities | 10/49 | €64,314 | €103,944 | +€39,630 | +61.6% |
| Equity | 10/15 | €17,049 | €74,326 | +€57,277 | +336.0% |
| Contributions | 10/11 | €4,200 | €4,200 | = | 0.0% |
| Reserves | 13 | €12,849 | €70,126 | +€57,277 | +445.8% |
| Distributable reserves | 133 | €12,849 | €70,126 | +€57,277 | +445.8% |
| Amounts payable | 17/49 | €47,265 | €29,618 | -€17,647 | -37.3% |
| Amounts payable within one year | 42/48 | €46,940 | €29,618 | -€17,322 | -36.9% |
| Trade debts | 44 | €25,612 | €3,508 | -€22,104 | -86.3% |
| Suppliers | 440/4 | €25,612 | €3,508 | -€22,104 | -86.3% |
| Taxes, remuneration and social security | 45 | €15,137 | €18,563 | +€3,426 | +22.6% |
| Taxes | 450/3 | €14,271 | €18,541 | +€4,271 | +29.9% |
| Remuneration and social security | 454/9 | €867 | €22 | -€845 | -97.5% |
| Other amounts payable | 47/48 | €6,191 | €7,547 | +€1,356 | +21.9% |
| Accrued charges and deferred income | 492/3 | €325 | €0 | -€325 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €221 | €1,948 | +€1,727 | +781.6% |
| Other operating charges | 640/8 | €910 | €663 | -€247 | -27.1% |
| Gross operating margin | 9900 | €19,039 | €82,992 | +€63,953 | +335.9% |
| Operating profit (loss) | 9901 | €17,908 | €80,381 | +€62,472 | +348.8% |
| Financial income | 75/76B | €106 | €34 | -€72 | -68.0% |
| Recurring financial income | 75 | €106 | €34 | -€72 | -68.0% |
| Financial charges | 65/66B | €205 | €1,030 | +€825 | +401.8% |
| Recurring financial charges | 65 | €205 | €1,030 | +€825 | +401.8% |
| Profit (loss) for the period before taxes | 9903 | €17,808 | €79,384 | +€61,575 | +345.8% |
| Income taxes | 67/77 | €4,959 | €22,107 | +€17,148 | +345.8% |
| Profit (loss) for the period | 9904 | €12,849 | €57,277 | +€44,428 | +345.8% |
| Profit (loss) for the period to be appropriated | 9905 | €12,849 | €57,277 | +€44,428 | +345.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.