BS LOG: 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 LOG
Largest movements
- Financial fixed assets +€44,000
new in 2025: €44,000
- Cash +€16,108
up €16,108 (+479.9%), from €3,357 to €19,464
mainly Trade debts (+€27,633) and Other debts (+€17,183)
- Receivables within one year +€9,276
up €9,276 (+17459.0%), from €53 to €9,329
of which Other amounts receivable: +€5,560
- Deferred charges and accrued income +€8,629
new in 2025: €8,629
- Tangible fixed assets +€4,825
new in 2025: €4,825
- Trade debts +€27,633
up €27,633 (+1293.5%), from €2,136 to €29,769
- Other debts +€17,183
up €17,183 (+8514.0%), from €202 to €17,385
- Debts after one year +€13,900
new in 2025: €13,900
- Tax, wage and social debts +€10,382
up €10,382 (+1105.7%), from €939 to €11,321
of which Remuneration and social security: +€6,499
- Current portion of long-term debt +€10,200
new in 2025: €10,200
- Gross operating margin +€23,846
up €23,846 (+1444.5%), from €1,651 to €25,497
- Staff costs +€8,819
new in 2025: €8,819
- Other operating charges +€4,136
up €4,136 (+1937.3%), from €214 to €4,350
- Taxes +€2,517
up €2,517 (+4487.2%), from €56 to €2,573
- Financial charges -€1,199
down €1,199 (-69.2%), from €1,733 to €534
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 | €3,410 | €86,247 | +€82,837 | +2429.4% |
| Fixed assets | 21/28 | - | €48,825 | +€48,825 | |
| Tangible fixed assets | 22/27 | - | €4,825 | +€4,825 | |
| Furniture and vehicles | 24 | - | €4,825 | +€4,825 | |
| Financial fixed assets | 28 | - | €44,000 | +€44,000 | |
| Current assets | 29/58 | €3,410 | €37,422 | +€34,012 | +997.5% |
| Amounts receivable within one year | 40/41 | €53 | €9,329 | +€9,276 | +17459.0% |
| Trade receivables | 40 | €1 | €3,717 | +€3,716 | +509083.6% |
| Other amounts receivable | 41 | €52 | €5,612 | +€5,560 | +10610.1% |
| Cash at bank and in hand | 54/58 | €3,357 | €19,464 | +€16,108 | +479.9% |
| Deferred charges and accrued income | 490/1 | - | €8,629 | +€8,629 | |
| Total equity and liabilities | 10/49 | €3,410 | €86,247 | +€82,837 | +2429.4% |
| Equity | 10/15 | -€4,873 | €3,673 | +€8,546 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,873 | -€1,327 | +€8,546 | +86.6% |
| Amounts payable | 17/49 | €8,283 | €82,574 | +€74,292 | +896.9% |
| Amounts payable after more than one year | 17 | - | €13,900 | +€13,900 | |
| Financial debts | 170/4 | - | €13,900 | +€13,900 | |
| Amounts payable within one year | 42/48 | €8,283 | €68,674 | +€60,392 | +729.1% |
| Current portion of amounts payable after more than one year | 42 | - | €10,200 | +€10,200 | |
| Financial debts | 43 | €5,006 | - | -€5,006 | |
| Credit institutions | 430/8 | €5,006 | - | -€5,006 | |
| Trade debts | 44 | €2,136 | €29,769 | +€27,633 | +1293.5% |
| Suppliers | 440/4 | €2,136 | €29,769 | +€27,633 | +1293.5% |
| Taxes, remuneration and social security | 45 | €939 | €11,321 | +€10,382 | +1105.7% |
| Taxes | 450/3 | €939 | €4,822 | +€3,883 | +413.5% |
| Remuneration and social security | 454/9 | - | €6,499 | +€6,499 | |
| Other amounts payable | 47/48 | €202 | €17,385 | +€17,183 | +8514.0% |
| Non-recurring operating income | 76A | - | €21,500 | +€21,500 | |
| Remuneration, social security and pensions | 62 | - | €8,819 | +€8,819 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €675 | +€675 | |
| Other operating charges | 640/8 | €214 | €4,350 | +€4,136 | +1937.3% |
| Gross operating margin | 9900 | €1,651 | €25,497 | +€23,846 | +1444.5% |
| Operating profit (loss) | 9901 | €1,437 | €11,653 | +€10,216 | +710.8% |
| Financial charges | 65/66B | €1,733 | €534 | -€1,199 | -69.2% |
| Recurring financial charges | 65 | €1,733 | €534 | -€1,199 | -69.2% |
| Profit (loss) for the period before taxes | 9903 | -€296 | €11,119 | +€11,415 | |
| Income taxes | 67/77 | €56 | €2,573 | +€2,517 | +4487.2% |
| Profit (loss) for the period | 9904 | -€352 | €8,546 | +€8,898 | |
| Profit (loss) for the period to be appropriated | 9905 | -€352 | €8,546 | +€8,898 |
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 12 October 2026 via checked.be.