BOOST YOUR BUSINESS: 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.
BOOST YOUR BUSINESS
Largest movements
- Cash -€3,908
down €3,908 (-86.0%), from €4,542 to €634
mainly Other debts (-€513,158) and Accrued charges and deferred income (-€34,542)
- Receivables within one year +€500
up €500 (+11.1%), from €4,500 to €5,000
- Deferred charges and accrued income -€404
down €404 (-70.3%), from €575 to €171
- Other debts -€513,158
down €513,158 (-52.5%), from €976,621 to €463,463
- Profit (loss) carried forward +€465,442
up €465,442 (+43.2%), from -€1.1m to -€612,322
- Trade debts +€44,199
up €44,199 (+9,844%), from €449 to €44,648
- Accrued charges and deferred income -€34,542
down €34,542 (-100%), from €34,542 to €0
- Tax, wage and social debts +€34,247
up €34,247 (+62.5%), from €54,812 to €89,059
- Gross operating margin +€142,959
up €142,959 (+43.4%), from €329,671 to €472,630
- Financial charges -€33,192
down €33,192 (-95.2%), from €34,854 to €1,662
- Other operating charges +€4,931
up €4,931 (+628%), from €785 to €5,716
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 | €19,660 | €15,846 | -€3,814 | -19.4% |
| Fixed assets | 21/28 | €10,043 | €10,042 | -€1 | 0.0% |
| Financial fixed assets | 28 | €10,043 | €10,042 | -€1 | 0.0% |
| Current assets | 29/58 | €9,617 | €5,805 | -€3,812 | -39.6% |
| Amounts receivable within one year | 40/41 | €4,500 | €5,000 | +€500 | +11.1% |
| Other amounts receivable | 41 | €4,500 | €5,000 | +€500 | +11.1% |
| Cash at bank and in hand | 54/58 | €4,542 | €634 | -€3,908 | -86.0% |
| Deferred charges and accrued income | 490/1 | €575 | €171 | -€404 | -70.3% |
| Total equity and liabilities | 10/49 | €19,660 | €15,846 | -€3,814 | -19.4% |
| Equity | 10/15 | -€1,046,764 | -€581,322 | +€465,442 | +44.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €11,000 | €11,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Other | 1319 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €9,000 | €9,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,077,764 | -€612,322 | +€465,442 | +43.2% |
| Amounts payable | 17/49 | €1,066,424 | €597,169 | -€469,255 | -44.0% |
| Amounts payable within one year | 42/48 | €1,031,882 | €597,169 | -€434,713 | -42.1% |
| Trade debts | 44 | €449 | €44,648 | +€44,199 | +9,844% |
| Suppliers | 440/4 | €449 | €44,648 | +€44,199 | +9,844% |
| Taxes, remuneration and social security | 45 | €54,812 | €89,059 | +€34,247 | +62.5% |
| Taxes | 450/3 | €54,812 | €89,059 | +€34,247 | +62.5% |
| Other amounts payable | 47/48 | €976,621 | €463,463 | -€513,158 | -52.5% |
| Accrued charges and deferred income | 492/3 | €34,542 | €0 | -€34,542 | -100% |
| Other operating charges | 640/8 | €785 | €5,716 | +€4,931 | +628% |
| Gross operating margin | 9900 | €329,671 | €472,630 | +€142,959 | +43.4% |
| Operating profit (loss) | 9901 | €328,886 | €466,915 | +€138,029 | +42.0% |
| Financial income | 75/76B | €331 | €189 | -€142 | -42.8% |
| Recurring financial income | 75 | €331 | €189 | -€142 | -42.8% |
| Financial charges | 65/66B | €34,854 | €1,662 | -€33,192 | -95.2% |
| Recurring financial charges | 65 | €34,854 | €1,662 | -€33,192 | -95.2% |
| Profit (loss) for the period before taxes | 9903 | €294,363 | €465,442 | +€171,079 | +58.1% |
| Income taxes | 67/77 | -€18 | €0 | +€18 | |
| Profit (loss) for the period | 9904 | €294,381 | €465,442 | +€171,061 | +58.1% |
| Profit (loss) for the period to be appropriated | 9905 | €294,381 | €465,442 | +€171,061 | +58.1% |
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 27 October 2026 via checked.be.