BOUNCE: 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.
BOUNCE
Largest movements
- Tangible fixed assets -€14,252
down €14,252 (-25.0%), from €57,013 to €42,761
of which Plant, machinery and equipment: -€10,213
- Receivables within one year -€12,889
down €12,889 (-7.7%), from €167,473 to €154,584
of which Other amounts receivable: -€8,500
- Profit (loss) carried forward -€27,091
down €27,091 (-98.6%), from €27,483 to €392
- Other debts +€21,830
up €21,830 (+20.6%), from €105,868 to €127,698
- Debts after one year -€13,109
down €13,109 (-21.5%), from €60,846 to €47,737
- Tax, wage and social debts -€10,777
down €10,777 (-62.5%), from €17,256 to €6,479
of which Taxes: -€10,192
- Trade debts +€2,920
up €2,920 (+57.5%), from €5,075 to €7,995
- Staff costs +€13,558
up €13,558 (+18.6%), from €72,923 to €86,481
- Gross operating margin +€7,728
up €7,728 (+9.3%), from €83,478 to €91,206
- Taxes +€2,632
up €2,632 (+1295.2%), from €203 to €2,835
- Depreciation +€1,797
up €1,797 (+8.6%), from €20,909 to €22,706
- Other operating charges -€1,407
down €1,407 (-39.7%), from €3,542 to €2,135
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 | €237,061 | €211,467 | -€25,594 | -10.8% |
| Fixed assets | 21/28 | €57,236 | €42,984 | -€14,252 | -24.9% |
| Tangible fixed assets | 22/27 | €57,013 | €42,761 | -€14,252 | -25.0% |
| Plant, machinery and equipment | 23 | €42,814 | €32,601 | -€10,213 | -23.9% |
| Furniture and vehicles | 24 | €14,199 | €10,160 | -€4,039 | -28.4% |
| Financial fixed assets | 28 | €223 | €223 | = | 0.0% |
| Current assets | 29/58 | €179,825 | €168,483 | -€11,342 | -6.3% |
| Amounts receivable within one year | 40/41 | €167,473 | €154,584 | -€12,889 | -7.7% |
| Trade receivables | 40 | €106,421 | €102,032 | -€4,389 | -4.1% |
| Other amounts receivable | 41 | €61,052 | €52,552 | -€8,500 | -13.9% |
| Cash at bank and in hand | 54/58 | €11,691 | €12,745 | +€1,054 | +9.0% |
| Deferred charges and accrued income | 490/1 | €662 | €1,154 | +€493 | +74.5% |
| Total equity and liabilities | 10/49 | €237,061 | €211,467 | -€25,594 | -10.8% |
| Equity | 10/15 | €35,539 | €8,449 | -€27,091 | -76.2% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €27,483 | €392 | -€27,091 | -98.6% |
| Amounts payable | 17/49 | €201,521 | €203,018 | +€1,497 | +0.7% |
| Amounts payable after more than one year | 17 | €60,846 | €47,737 | -€13,109 | -21.5% |
| Financial debts | 170/4 | €60,846 | €47,737 | -€13,109 | -21.5% |
| Amounts payable within one year | 42/48 | €140,675 | €155,281 | +€14,606 | +10.4% |
| Current portion of amounts payable after more than one year | 42 | €12,477 | €13,109 | +€632 | +5.1% |
| Trade debts | 44 | €5,075 | €7,995 | +€2,920 | +57.5% |
| Suppliers | 440/4 | €5,075 | €7,995 | +€2,920 | +57.5% |
| Taxes, remuneration and social security | 45 | €17,256 | €6,479 | -€10,777 | -62.5% |
| Taxes | 450/3 | €12,307 | €2,115 | -€10,192 | -82.8% |
| Remuneration and social security | 454/9 | €4,949 | €4,364 | -€585 | -11.8% |
| Other amounts payable | 47/48 | €105,868 | €127,698 | +€21,830 | +20.6% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €72,923 | €86,481 | +€13,558 | +18.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,909 | €22,706 | +€1,797 | +8.6% |
| Other operating charges | 640/8 | €3,542 | €2,135 | -€1,407 | -39.7% |
| Gross operating margin | 9900 | €83,478 | €91,206 | +€7,728 | +9.3% |
| Operating profit (loss) | 9901 | -€13,897 | -€20,116 | -€6,219 | -44.8% |
| Financial income | 75/76B | €67 | €37 | -€30 | -44.6% |
| Recurring financial income | 75 | €67 | €37 | -€30 | -44.6% |
| Financial charges | 65/66B | €4,610 | €4,177 | -€433 | -9.4% |
| Recurring financial charges | 65 | €4,610 | €4,177 | -€433 | -9.4% |
| Profit (loss) for the period before taxes | 9903 | -€18,440 | -€24,256 | -€5,816 | -31.5% |
| Income taxes | 67/77 | €203 | €2,835 | +€2,632 | +1295.2% |
| Profit (loss) for the period | 9904 | -€18,643 | -€27,091 | -€8,448 | -45.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€18,643 | -€27,091 | -€8,448 | -45.3% |
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 28 September 2026 via checked.be.