BOOKS4YOU: 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.
BOOKS4YOU
Largest movements
- Receivables within one year +€4,710
up €4,710 (+17.9%), from €26,275 to €30,985
of which Trade receivables: +€4,366
- Stocks and contracts +€1,013
up €1,013 (+35.2%), from €2,874 to €3,887
- Cash +€562
up €562 (+733%), from €77 to €639
mainly Net result for the year (+€5,968) and Trade debts (+€517)
- Profit (loss) carried forward +€5,968
up €5,968 (+40.6%), from €14,685 to €20,653
- Trade debts +€517
up €517 (+64.6%), from €800 to €1,317
- Gross operating margin +€1,444
up €1,444 (+17.5%), from €8,259 to €9,703
- Other operating charges +€717
up €717 (+159%), from €451 to €1,169
- Taxes +€152
up €152 (+7.4%), from €2,071 to €2,223
- Financial charges +€147
up €147 (+65.2%), from €226 to €373
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 | €29,225 | €35,511 | +€6,285 | +21.5% |
| Current assets | 29/58 | €29,225 | €35,511 | +€6,285 | +21.5% |
| Stocks and contracts in progress | 3 | €2,874 | €3,887 | +€1,013 | +35.2% |
| Stocks | 30/36 | €2,874 | €3,887 | +€1,013 | +35.2% |
| Amounts receivable within one year | 40/41 | €26,275 | €30,985 | +€4,710 | +17.9% |
| Trade receivables | 40 | €26,271 | €30,637 | +€4,366 | +16.6% |
| Other amounts receivable | 41 | €3 | €348 | +€345 | +10,317% |
| Cash at bank and in hand | 54/58 | €77 | €639 | +€562 | +733% |
| Total equity and liabilities | 10/49 | €29,225 | €35,511 | +€6,285 | +21.5% |
| Equity | 10/15 | €23,245 | €29,213 | +€5,968 | +25.7% |
| Contributions | 10/11 | €6,700 | €6,700 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,685 | €20,653 | +€5,968 | +40.6% |
| Amounts payable | 17/49 | €5,980 | €6,298 | +€318 | +5.3% |
| Amounts payable within one year | 42/48 | €5,980 | €6,298 | +€318 | +5.3% |
| Trade debts | 44 | €800 | €1,317 | +€517 | +64.6% |
| Suppliers | 440/4 | €800 | €1,317 | +€517 | +64.6% |
| Taxes, remuneration and social security | 45 | €5,180 | €4,981 | -€199 | -3.8% |
| Taxes | 450/3 | €5,180 | €4,981 | -€199 | -3.8% |
| Other operating charges | 640/8 | €451 | €1,169 | +€717 | +159% |
| Gross operating margin | 9900 | €8,259 | €9,703 | +€1,444 | +17.5% |
| Operating profit (loss) | 9901 | €7,808 | €8,534 | +€726 | +9.3% |
| Financial income | 75/76B | €16 | €29 | +€13 | +77.5% |
| Recurring financial income | 75 | €16 | €29 | +€13 | +77.5% |
| Financial charges | 65/66B | €226 | €373 | +€147 | +65.2% |
| Recurring financial charges | 65 | €226 | €373 | +€147 | +65.2% |
| Profit (loss) for the period before taxes | 9903 | €7,598 | €8,190 | +€592 | +7.8% |
| Income taxes | 67/77 | €2,071 | €2,223 | +€152 | +7.4% |
| Profit (loss) for the period | 9904 | €5,528 | €5,968 | +€440 | +8.0% |
| Profit (loss) for the period to be appropriated | 9905 | €5,528 | €5,968 | +€440 | +8.0% |
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 14 October 2026 via checked.be.