Braindump: 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.
Braindump
Largest movements
- Cash +€44,081
up €44,081 (+17.0%), from €259,763 to €303,844
mainly Net result for the year (+€108,018) and Depreciation (+€20,356)
- Tangible fixed assets -€20,356
down €20,356 (-32.0%), from €63,712 to €43,356
- Receivables within one year -€12,191
down €12,191 (-36.5%), from €33,370 to €21,180
of which Other amounts receivable: -€9,747
- Deferred charges and accrued income +€6,787
up €6,787 (+81.7%), from €8,304 to €15,092
- Reserves +€15,862
up €15,862 (+4.8%), from €328,852 to €344,714
- Tax, wage and social debts +€11,798
up €11,798 (+134.4%), from €8,781 to €20,579
- Trade debts -€9,377
down €9,377 (-53.0%), from €17,705 to €8,327
- Financial income +€24,566
up €24,566 (+238.2%), from €10,314 to €34,879
of which Non-recurring financial income: +€24,643
- Gross operating margin -€8,138
down €8,138 (-5.2%), from €157,424 to €149,286
- Taxes +€4,934
up €4,934 (+11.7%), from €42,145 to €47,079
- Financial charges +€3,531
up €3,531 (+82.6%), from €4,273 to €7,804
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 | €365,338 | €383,621 | +€18,283 | +5.0% |
| Fixed assets | 21/28 | €63,900 | €43,506 | -€20,394 | -31.9% |
| Tangible fixed assets | 22/27 | €63,712 | €43,356 | -€20,356 | -32.0% |
| Furniture and vehicles | 24 | €63,712 | €43,356 | -€20,356 | -32.0% |
| Financial fixed assets | 28 | €188 | €150 | -€38 | -20.2% |
| Current assets | 29/58 | €301,438 | €340,115 | +€38,677 | +12.8% |
| Amounts receivable within one year | 40/41 | €33,370 | €21,180 | -€12,191 | -36.5% |
| Trade receivables | 40 | €19,229 | €16,785 | -€2,444 | -12.7% |
| Other amounts receivable | 41 | €14,141 | €4,395 | -€9,747 | -68.9% |
| Cash at bank and in hand | 54/58 | €259,763 | €303,844 | +€44,081 | +17.0% |
| Deferred charges and accrued income | 490/1 | €8,304 | €15,092 | +€6,787 | +81.7% |
| Total equity and liabilities | 10/49 | €365,338 | €383,621 | +€18,283 | +5.0% |
| Equity | 10/15 | €338,852 | €354,714 | +€15,862 | +4.7% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €328,852 | €344,714 | +€15,862 | +4.8% |
| Distributable reserves | 133 | €328,852 | €344,714 | +€15,862 | +4.8% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €26,486 | €28,906 | +€2,421 | +9.1% |
| Amounts payable within one year | 42/48 | €26,486 | €28,906 | +€2,421 | +9.1% |
| Trade debts | 44 | €17,705 | €8,327 | -€9,377 | -53.0% |
| Suppliers | 440/4 | €17,705 | €8,327 | -€9,377 | -53.0% |
| Taxes, remuneration and social security | 45 | €8,781 | €20,579 | +€11,798 | +134.4% |
| Taxes | 450/3 | €8,781 | €20,579 | +€11,798 | +134.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,472 | €20,356 | -€1,116 | -5.2% |
| Other operating charges | 640/8 | €1,168 | €909 | -€259 | -22.2% |
| Gross operating margin | 9900 | €157,424 | €149,286 | -€8,138 | -5.2% |
| Operating profit (loss) | 9901 | €134,784 | €128,021 | -€6,764 | -5.0% |
| Financial income | 75/76B | €10,314 | €34,879 | +€24,566 | +238.2% |
| Recurring financial income | 75 | €974 | €896 | -€77 | -7.9% |
| Non-recurring financial income | 76B | €9,340 | €33,983 | +€24,643 | +263.8% |
| Financial charges | 65/66B | €4,273 | €7,804 | +€3,531 | +82.6% |
| Recurring financial charges | 65 | €4,273 | €7,804 | +€3,531 | +82.6% |
| Profit (loss) for the period before taxes | 9903 | €140,825 | €155,097 | +€14,271 | +10.1% |
| Income taxes | 67/77 | €42,145 | €47,079 | +€4,934 | +11.7% |
| Profit (loss) for the period | 9904 | €98,680 | €108,018 | +€9,338 | +9.5% |
| Profit (loss) for the period to be appropriated | 9905 | €98,680 | €108,018 | +€9,338 | +9.5% |
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 9 October 2026 via checked.be.