BRIDGING_IT: 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.
BRIDGING_IT
Largest movements
- Cash +€19,886
up €19,886 (+38.2%), from €51,993 to €71,878
mainly Net result for the year (+€31,336) and Tax, wage and social debts (+€2,962)
- Receivables within one year +€13,749
up €13,749 (+72.9%), from €18,850 to €32,599
of which Other amounts receivable: +€12,848
- Reserves +€31,000
up €31,000 (+72.1%), from €43,000 to €74,000
- Tax, wage and social debts +€2,962
up €2,962 (+13.2%), from €22,496 to €25,457
- Other debts -€1,351
down €1,351 (-47.4%), from €2,851 to €1,500
- Gross operating margin +€15,703
up €15,703 (+52.9%), from €29,711 to €45,414
- Taxes +€3,793
up €3,793 (+69.9%), from €5,429 to €9,222
- Other operating charges -€746
down €746 (-51.1%), from €1,459 to €713
- Financial charges -€684
down €684 (-14.4%), from €4,754 to €4,070
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 | €74,879 | €108,045 | +€33,166 | +44.3% |
| Fixed assets | 21/28 | €2,012 | €1,415 | -€597 | -29.7% |
| Tangible fixed assets | 22/27 | €2,012 | €1,415 | -€597 | -29.7% |
| Furniture and vehicles | 24 | €2,012 | €1,415 | -€597 | -29.7% |
| Current assets | 29/58 | €72,867 | €106,630 | +€33,763 | +46.3% |
| Amounts receivable within one year | 40/41 | €18,850 | €32,599 | +€13,749 | +72.9% |
| Trade receivables | 40 | €15,488 | €16,389 | +€901 | +5.8% |
| Other amounts receivable | 41 | €3,362 | €16,210 | +€12,848 | +382% |
| Cash at bank and in hand | 54/58 | €51,993 | €71,878 | +€19,886 | +38.2% |
| Deferred charges and accrued income | 490/1 | €2,025 | €2,153 | +€129 | +6.4% |
| Total equity and liabilities | 10/49 | €74,879 | €108,045 | +€33,166 | +44.3% |
| Equity | 10/15 | €48,385 | €79,721 | +€31,336 | +64.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €43,000 | €74,000 | +€31,000 | +72.1% |
| Distributable reserves | 133 | €43,000 | €74,000 | +€31,000 | +72.1% |
| Profit (loss) carried forward | 14 | €385 | €721 | +€336 | +87.3% |
| Amounts payable | 17/49 | €26,494 | €28,324 | +€1,830 | +6.9% |
| Amounts payable within one year | 42/48 | €26,494 | €28,324 | +€1,830 | +6.9% |
| Trade debts | 44 | €1,148 | €1,367 | +€220 | +19.2% |
| Suppliers | 440/4 | €1,148 | €1,367 | +€220 | +19.2% |
| Taxes, remuneration and social security | 45 | €22,496 | €25,457 | +€2,962 | +13.2% |
| Taxes | 450/3 | €22,496 | €25,457 | +€2,962 | +13.2% |
| Other amounts payable | 47/48 | €2,851 | €1,500 | -€1,351 | -47.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €597 | €597 | = | 0.0% |
| Other operating charges | 640/8 | €1,459 | €713 | -€746 | -51.1% |
| Gross operating margin | 9900 | €29,711 | €45,414 | +€15,703 | +52.9% |
| Operating profit (loss) | 9901 | €27,655 | €44,104 | +€16,449 | +59.5% |
| Financial income | 75/76B | €150 | €525 | +€374 | +249% |
| Recurring financial income | 75 | €150 | €525 | +€374 | +249% |
| Financial charges | 65/66B | €4,754 | €4,070 | -€684 | -14.4% |
| Recurring financial charges | 65 | €4,754 | €4,070 | -€684 | -14.4% |
| Profit (loss) for the period before taxes | 9903 | €23,051 | €40,558 | +€17,507 | +76.0% |
| Income taxes | 67/77 | €5,429 | €9,222 | +€3,793 | +69.9% |
| Profit (loss) for the period | 9904 | €17,621 | €31,336 | +€13,715 | +77.8% |
| Profit (loss) for the period to be appropriated | 9905 | €17,621 | €31,336 | +€13,715 | +77.8% |
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 20 October 2026 via checked.be.