BREAKWALL: 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.
BREAKWALL
Largest movements
- Cash +€16,384
up €16,384 (+12.1%), from €135,740 to €152,124
mainly Net result for the year (+€43,752) and Receivables within one year (+€12,242)
- Receivables within one year -€12,242
down €12,242 (-22.5%), from €54,337 to €42,095
of which Trade receivables: -€9,064
- Tangible fixed assets -€2,908
down €2,908 (-31.7%), from €9,187 to €6,279
of which Plant, machinery and equipment: -€1,757
- Reserves +€35,000
up €35,000 (+25.2%), from €139,000 to €174,000
- Tax, wage and social debts -€20,771
down €20,771 (-63.9%), from €32,498 to €11,727
of which Taxes: -€18,271
- Trade debts -€6,367
down €6,367 (-83.9%), from €7,587 to €1,220
- Profit (loss) carried forward -€5,248
down €5,248 (-75.2%), from €6,976 to €1,728
- Gross operating margin -€9,641
down €9,641 (-13.1%), from €73,602 to €63,961
- Taxes -€6,196
down €6,196 (-27.7%), from €22,406 to €16,210
- Depreciation -€1,098
down €1,098 (-24.3%), from €4,510 to €3,412
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 | €200,161 | €201,474 | +€1,313 | +0.7% |
| Fixed assets | 21/28 | €9,187 | €6,279 | -€2,908 | -31.7% |
| Tangible fixed assets | 22/27 | €9,187 | €6,279 | -€2,908 | -31.7% |
| Plant, machinery and equipment | 23 | €6,756 | €4,999 | -€1,757 | -26.0% |
| Furniture and vehicles | 24 | €2,432 | €1,280 | -€1,152 | -47.4% |
| Current assets | 29/58 | €190,973 | €195,195 | +€4,222 | +2.2% |
| Amounts receivable within one year | 40/41 | €54,337 | €42,095 | -€12,242 | -22.5% |
| Trade receivables | 40 | €46,440 | €37,376 | -€9,064 | -19.5% |
| Other amounts receivable | 41 | €7,897 | €4,719 | -€3,178 | -40.2% |
| Cash at bank and in hand | 54/58 | €135,740 | €152,124 | +€16,384 | +12.1% |
| Deferred charges and accrued income | 490/1 | €896 | €976 | +€80 | +8.9% |
| Total equity and liabilities | 10/49 | €200,161 | €201,474 | +€1,313 | +0.7% |
| Equity | 10/15 | €148,976 | €178,728 | +€29,752 | +20.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €139,000 | €174,000 | +€35,000 | +25.2% |
| Distributable reserves | 133 | €139,000 | €174,000 | +€35,000 | +25.2% |
| Profit (loss) carried forward | 14 | €6,976 | €1,728 | -€5,248 | -75.2% |
| Amounts payable | 17/49 | €51,185 | €22,746 | -€28,438 | -55.6% |
| Amounts payable within one year | 42/48 | €50,585 | €22,746 | -€27,838 | -55.0% |
| Trade debts | 44 | €7,587 | €1,220 | -€6,367 | -83.9% |
| Suppliers | 440/4 | €7,587 | €1,220 | -€6,367 | -83.9% |
| Taxes, remuneration and social security | 45 | €32,498 | €11,727 | -€20,771 | -63.9% |
| Taxes | 450/3 | €29,998 | €11,727 | -€18,271 | -60.9% |
| Remuneration and social security | 454/9 | €2,500 | - | -€2,500 | |
| Other amounts payable | 47/48 | €10,500 | €9,800 | -€700 | -6.7% |
| Accrued charges and deferred income | 492/3 | €600 | - | -€600 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,510 | €3,412 | -€1,098 | -24.3% |
| Other operating charges | 640/8 | €1,301 | €927 | -€374 | -28.8% |
| Gross operating margin | 9900 | €73,602 | €63,961 | -€9,641 | -13.1% |
| Operating profit (loss) | 9901 | €67,791 | €59,622 | -€8,169 | -12.1% |
| Financial income | 75/76B | €792 | €460 | -€332 | -42.0% |
| Recurring financial income | 75 | €792 | €460 | -€332 | -42.0% |
| Financial charges | 65/66B | €150 | €120 | -€30 | -19.7% |
| Recurring financial charges | 65 | €150 | €120 | -€30 | -19.7% |
| Profit (loss) for the period before taxes | 9903 | €68,433 | €59,962 | -€8,472 | -12.4% |
| Income taxes | 67/77 | €22,406 | €16,210 | -€6,196 | -27.7% |
| Profit (loss) for the period | 9904 | €46,028 | €43,752 | -€2,276 | -4.9% |
| Profit (loss) for the period to be appropriated | 9905 | €46,028 | €43,752 | -€2,276 | -4.9% |
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.