BS 23: 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.
BS 23
Largest movements
- Financial fixed assets -€9,000
down €9,000 (-100%), from €9,000 to €0
- Other debts -€8,556
down €8,556 (-24.0%), from €35,648 to €27,093
- Profit (loss) carried forward -€445
down €445 (-1.7%), from -€25,729 to -€26,174
- Gross operating margin -€1,128
no longer reported in 2025 (was €1,128)
- Other operating charges +€12
up €12 (+3.2%), from €387 to €400
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 | €9,919 | €919 | -€9,000 | -90.7% |
| Fixed assets | 21/28 | €9,000 | €0 | -€9,000 | -100% |
| Financial fixed assets | 28 | €9,000 | €0 | -€9,000 | -100% |
| Current assets | 29/58 | €919 | €919 | -€0 | -0.1% |
| Amounts receivable within one year | 40/41 | €919 | €919 | = | 0.0% |
| Other amounts receivable | 41 | €919 | €919 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €1 | €0 | -€0 | -64.0% |
| Total equity and liabilities | 10/49 | €9,919 | €919 | -€9,000 | -90.7% |
| Equity | 10/15 | -€25,729 | -€26,174 | -€445 | -1.7% |
| Profit (loss) carried forward | 14 | -€25,729 | -€26,174 | -€445 | -1.7% |
| Amounts payable | 17/49 | €35,648 | €27,093 | -€8,556 | -24.0% |
| Amounts payable within one year | 42/48 | €35,648 | €27,093 | -€8,556 | -24.0% |
| Other amounts payable | 47/48 | €35,648 | €27,093 | -€8,556 | -24.0% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €1,128 | - | -€1,128 | |
| Operating profit (loss) | 9901 | €740 | -€400 | -€1,140 | |
| Financial charges | 65/66B | €49 | €45 | -€4 | -7.5% |
| Recurring financial charges | 65 | €49 | €45 | -€4 | -7.5% |
| Profit (loss) for the period before taxes | 9903 | €692 | -€445 | -€1,136 | |
| Profit (loss) for the period | 9904 | €692 | -€445 | -€1,136 | |
| Profit (loss) for the period to be appropriated | 9905 | €692 | -€445 | -€1,136 |
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 24 October 2026 via checked.be.