BOOKKEEPING PARTNERS: 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.
BOOKKEEPING PARTNERS
Largest movements
- Tangible fixed assets -€26,319
down €26,319 (-23.6%), from €111,323 to €85,004
of which Land and buildings: -€13,372
- Receivables within one year -€14,761
down €14,761 (-33.6%), from €43,913 to €29,152
of which Other amounts receivable: -€16,334
- Cash +€2,373
up €2,373 (+911%), from €261 to €2,633
mainly Other debts (+€70,320) and Depreciation (+€26,646)
- Accrued charges and deferred income -€80,000
down €80,000 (-81.7%), from €97,961 to €17,961
- Other debts +€70,320
up €70,320 (+31.5%), from €223,115 to €293,435
- Profit (loss) carried forward -€28,972
down €28,972 (-12.3%), from -€235,129 to -€264,101
- Financial income -€7,000
no longer reported in 2025 (was €7,000)
- Depreciation +€6,050
up €6,050 (+29.4%), from €20,596 to €26,646
- Gross operating margin -€4,900
down €4,900, from €4,432 to -€468
- Other operating charges -€646
down €646 (-26.3%), from €2,456 to €1,810
- Financial charges -€76
down €76 (-61.3%), from €123 to €48
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 | €155,496 | €116,789 | -€38,707 | -24.9% |
| Fixed assets | 21/28 | €111,323 | €85,004 | -€26,319 | -23.6% |
| Tangible fixed assets | 22/27 | €111,323 | €85,004 | -€26,319 | -23.6% |
| Land and buildings | 22 | €24,515 | €11,143 | -€13,372 | -54.5% |
| Plant, machinery and equipment | 23 | €2,477 | €1,606 | -€871 | -35.2% |
| Furniture and vehicles | 24 | €81,037 | €69,419 | -€11,618 | -14.3% |
| Other tangible fixed assets | 26 | €3,294 | €2,836 | -€458 | -13.9% |
| Current assets | 29/58 | €44,173 | €31,785 | -€12,388 | -28.0% |
| Amounts receivable within one year | 40/41 | €43,913 | €29,152 | -€14,761 | -33.6% |
| Trade receivables | 40 | €27,579 | €29,152 | +€1,573 | +5.7% |
| Other amounts receivable | 41 | €16,334 | - | -€16,334 | |
| Cash at bank and in hand | 54/58 | €261 | €2,633 | +€2,373 | +911% |
| Total equity and liabilities | 10/49 | €155,496 | €116,789 | -€38,707 | -24.9% |
| Equity | 10/15 | -€165,808 | -€194,780 | -€28,972 | -17.5% |
| Contributions | 10/11 | €63,000 | €63,000 | = | 0.0% |
| Capital | 10 | €63,000 | €63,000 | = | 0.0% |
| Issued capital | 100 | €63,000 | €63,000 | = | 0.0% |
| Reserves | 13 | €6,321 | €6,321 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,321 | €6,321 | = | 0.0% |
| Legal reserve | 130 | €6,321 | €6,321 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€235,129 | -€264,101 | -€28,972 | -12.3% |
| Amounts payable | 17/49 | €321,304 | €311,568 | -€9,735 | -3.0% |
| Amounts payable within one year | 42/48 | €223,343 | €293,608 | +€70,265 | +31.5% |
| Trade debts | 44 | €228 | €173 | -€55 | -24.1% |
| Suppliers | 440/4 | €228 | €173 | -€55 | -24.1% |
| Other amounts payable | 47/48 | €223,115 | €293,435 | +€70,320 | +31.5% |
| Accrued charges and deferred income | 492/3 | €97,961 | €17,961 | -€80,000 | -81.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,596 | €26,646 | +€6,050 | +29.4% |
| Other operating charges | 640/8 | €2,456 | €1,810 | -€646 | -26.3% |
| Gross operating margin | 9900 | €4,432 | -€468 | -€4,900 | |
| Operating profit (loss) | 9901 | -€18,621 | -€28,924 | -€10,303 | -55.3% |
| Financial income | 75/76B | €7,000 | - | -€7,000 | |
| Recurring financial income | 75 | €7,000 | - | -€7,000 | |
| Financial charges | 65/66B | €123 | €48 | -€76 | -61.3% |
| Recurring financial charges | 65 | €123 | €48 | -€76 | -61.3% |
| Profit (loss) for the period before taxes | 9903 | -€11,744 | -€28,972 | -€17,228 | -147% |
| Profit (loss) for the period | 9904 | -€11,744 | -€28,972 | -€17,228 | -147% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,744 | -€28,972 | -€17,228 | -147% |
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 20 October 2026 via checked.be.