BREAKOUT4U: 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.
BREAKOUT4U
Largest movements
- Receivables within one year +€3,559
up €3,559 (+27.8%), from €12,791 to €16,350
of which Trade receivables: +€3,478
- Cash -€2,126
down €2,126 (-55.3%), from €3,848 to €1,721
mainly Investment in fixed assets (net) (-€5,000) and Receivables within one year (-€3,559)
- Tangible fixed assets -€531
down €531 (-3.5%), from €15,259 to €14,727
of which Furniture and vehicles: -€1,080
- Other debts -€3,313
down €3,313 (-79.5%), from €4,169 to €856
- Profit (loss) carried forward +€1,699
up €1,699 (+273.4%), from €621 to €2,320
- Trade debts +€1,521
up €1,521 (+61.3%), from €2,482 to €4,004
- Accrued charges and deferred income +€1,316
up €1,316 (+122.0%), from €1,079 to €2,395
- Gross operating margin +€5,765
up €5,765 (+96.4%), from €5,983 to €11,748
- Other operating charges +€1,658
up €1,658 (+65.0%), from €2,550 to €4,209
- Depreciation -€1,523
down €1,523 (-21.6%), from €7,054 to €5,531
- Financial income -€424
no longer reported in 2025 (was €424)
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 | €32,342 | €33,265 | +€923 | +2.9% |
| Fixed assets | 21/28 | €15,259 | €14,727 | -€531 | -3.5% |
| Tangible fixed assets | 22/27 | €15,259 | €14,727 | -€531 | -3.5% |
| Plant, machinery and equipment | 23 | €5,928 | €6,477 | +€548 | +9.3% |
| Furniture and vehicles | 24 | €1,540 | €461 | -€1,080 | -70.1% |
| Other tangible fixed assets | 26 | €7,790 | €7,790 | = | 0.0% |
| Current assets | 29/58 | €17,083 | €18,538 | +€1,454 | +8.5% |
| Amounts receivable within one year | 40/41 | €12,791 | €16,350 | +€3,559 | +27.8% |
| Trade receivables | 40 | €12,661 | €16,138 | +€3,478 | +27.5% |
| Other amounts receivable | 41 | €130 | €212 | +€81 | +62.5% |
| Cash at bank and in hand | 54/58 | €3,848 | €1,721 | -€2,126 | -55.3% |
| Deferred charges and accrued income | 490/1 | €445 | €466 | +€21 | +4.8% |
| Total equity and liabilities | 10/49 | €32,342 | €33,265 | +€923 | +2.9% |
| Equity | 10/15 | €21,031 | €22,730 | +€1,699 | +8.1% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €621 | €2,320 | +€1,699 | +273.4% |
| Amounts payable | 17/49 | €11,311 | €10,535 | -€776 | -6.9% |
| Amounts payable within one year | 42/48 | €10,232 | €8,140 | -€2,092 | -20.4% |
| Trade debts | 44 | €2,482 | €4,004 | +€1,521 | +61.3% |
| Suppliers | 440/4 | €2,482 | €4,004 | +€1,521 | +61.3% |
| Taxes, remuneration and social security | 45 | €3,581 | €3,281 | -€300 | -8.4% |
| Taxes | 450/3 | €3,581 | €3,281 | -€300 | -8.4% |
| Other amounts payable | 47/48 | €4,169 | €856 | -€3,313 | -79.5% |
| Accrued charges and deferred income | 492/3 | €1,079 | €2,395 | +€1,316 | +122.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,054 | €5,531 | -€1,523 | -21.6% |
| Other operating charges | 640/8 | €2,550 | €4,209 | +€1,658 | +65.0% |
| Gross operating margin | 9900 | €5,983 | €11,748 | +€5,765 | +96.4% |
| Operating profit (loss) | 9901 | -€3,622 | €2,008 | +€5,630 | |
| Financial income | 75/76B | €424 | - | -€424 | |
| Recurring financial income | 75 | €424 | - | -€424 | |
| Financial charges | 65/66B | €107 | €106 | -€1 | -0.8% |
| Recurring financial charges | 65 | €107 | €106 | -€1 | -0.8% |
| Profit (loss) for the period before taxes | 9903 | -€3,305 | €1,902 | +€5,207 | |
| Income taxes | 67/77 | €196 | €203 | +€7 | +3.4% |
| Profit (loss) for the period | 9904 | -€3,502 | €1,699 | +€5,200 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,502 | €1,699 | +€5,200 |
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 11 October 2026 via checked.be.