Bortnowskimmo: 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.
Bortnowskimmo
Largest movements
- Tangible fixed assets -€17,601
down €17,601 (-12.6%), from €139,601 to €122,000
- Other debts -€25,000
down €25,000 (-94.0%), from €26,597 to €1,597
- Profit (loss) carried forward +€8,363
up €8,363, from -€8,210 to €153
- Gross operating margin +€7,551
up €7,551 (+393%), from €1,922 to €9,473
- Other operating charges +€562
up €562 (+110%), from €512 to €1,074
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 | €144,401 | €126,750 | -€17,651 | -12.2% |
| Fixed assets | 21/28 | €139,601 | €122,000 | -€17,601 | -12.6% |
| Tangible fixed assets | 22/27 | €139,601 | €122,000 | -€17,601 | -12.6% |
| Land and buildings | 22 | €139,601 | €122,000 | -€17,601 | -12.6% |
| Current assets | 29/58 | €4,800 | €4,750 | -€50 | -1.0% |
| Cash at bank and in hand | 54/58 | €4,800 | €4,750 | -€50 | -1.0% |
| Total equity and liabilities | 10/49 | €144,401 | €126,750 | -€17,651 | -12.2% |
| Equity | 10/15 | €116,790 | €125,153 | +€8,363 | +7.2% |
| Contributions | 10/11 | €125,000 | €125,000 | = | 0.0% |
| Capital | 10 | €125,000 | €125,000 | = | 0.0% |
| Issued capital | 100 | €125,000 | €125,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,210 | €153 | +€8,363 | |
| Amounts payable | 17/49 | €27,611 | €1,597 | -€26,014 | -94.2% |
| Amounts payable within one year | 42/48 | €27,611 | €1,597 | -€26,014 | -94.2% |
| Trade debts | 44 | €1,014 | - | -€1,014 | |
| Suppliers | 440/4 | €1,014 | - | -€1,014 | |
| Other amounts payable | 47/48 | €26,597 | €1,597 | -€25,000 | -94.0% |
| Other operating charges | 640/8 | €512 | €1,074 | +€562 | +110% |
| Gross operating margin | 9900 | €1,922 | €9,473 | +€7,551 | +393% |
| Operating profit (loss) | 9901 | €1,410 | €8,399 | +€6,989 | +496% |
| Financial charges | 65/66B | €36 | €36 | +€0 | +0.9% |
| Recurring financial charges | 65 | €36 | €36 | +€0 | +0.9% |
| Profit (loss) for the period before taxes | 9903 | €1,374 | €8,363 | +€6,989 | +509% |
| Profit (loss) for the period | 9904 | €1,374 | €8,363 | +€6,989 | +509% |
| Profit (loss) for the period to be appropriated | 9905 | €1,374 | €8,363 | +€6,989 | +509% |
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 25 October 2026 via checked.be.