Build Your Own Future: 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.
Build Your Own Future
Largest movements
- Cash +€37,660
up €37,660 (+33.2%), from €113,494 to €151,155
mainly Other debts (+€118,050) and Net result for the year (+€59,377)
- Tangible fixed assets -€8,148
down €8,148 (-10.7%), from €76,367 to €68,219
of which Furniture and vehicles: -€11,278
- Reserves -€134,157
no longer reported in 2025 (was €134,157)
- Other debts +€118,050
up €118,050 (+255%), from €46,371 to €164,420
- Profit (loss) carried forward +€59,377
new in 2025: €59,377
- Trade debts -€8,118
down €8,118 (-74.4%), from €10,907 to €2,789
- Tax, wage and social debts -€4,452
down €4,452 (-56.3%), from €7,913 to €3,461
- Gross operating margin +€10,297
up €10,297 (+11.7%), from €88,103 to €98,400
- Depreciation +€4,722
up €4,722 (+31.6%), from €14,955 to €19,677
- Taxes +€1,990
up €1,990 (+13.5%), from €14,790 to €16,780
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 | €208,260 | €241,308 | +€33,048 | +15.9% |
| Fixed assets | 21/28 | €76,367 | €68,219 | -€8,148 | -10.7% |
| Tangible fixed assets | 22/27 | €76,367 | €68,219 | -€8,148 | -10.7% |
| Furniture and vehicles | 24 | €69,274 | €57,996 | -€11,278 | -16.3% |
| Other tangible fixed assets | 26 | €7,093 | €10,223 | +€3,130 | +44.1% |
| Current assets | 29/58 | €131,893 | €173,089 | +€41,196 | +31.2% |
| Amounts receivable within one year | 40/41 | €17,791 | €19,123 | +€1,331 | +7.5% |
| Trade receivables | 40 | €17,303 | €18,453 | +€1,150 | +6.6% |
| Other amounts receivable | 41 | €488 | €670 | +€182 | +37.2% |
| Cash at bank and in hand | 54/58 | €113,494 | €151,155 | +€37,660 | +33.2% |
| Deferred charges and accrued income | 490/1 | €607 | €2,811 | +€2,204 | +363% |
| Total equity and liabilities | 10/49 | €208,260 | €241,308 | +€33,048 | +15.9% |
| Equity | 10/15 | €139,157 | €64,377 | -€74,781 | -53.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €134,157 | - | -€134,157 | |
| Distributable reserves | 133 | €134,157 | - | -€134,157 | |
| Profit (loss) carried forward | 14 | - | €59,377 | +€59,377 | |
| Amounts payable | 17/49 | €69,102 | €176,931 | +€107,829 | +156% |
| Amounts payable within one year | 42/48 | €65,634 | €173,541 | +€107,906 | +164% |
| Financial debts | 43 | €444 | €2,870 | +€2,426 | +546% |
| Credit institutions | 430/8 | €444 | €2,870 | +€2,426 | +546% |
| Trade debts | 44 | €10,907 | €2,789 | -€8,118 | -74.4% |
| Suppliers | 440/4 | €10,907 | €2,789 | -€8,118 | -74.4% |
| Taxes, remuneration and social security | 45 | €7,913 | €3,461 | -€4,452 | -56.3% |
| Taxes | 450/3 | €7,913 | €3,461 | -€4,452 | -56.3% |
| Other amounts payable | 47/48 | €46,371 | €164,420 | +€118,050 | +255% |
| Accrued charges and deferred income | 492/3 | €3,468 | €3,390 | -€78 | -2.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,955 | €19,677 | +€4,722 | +31.6% |
| Other operating charges | 640/8 | €489 | €384 | -€106 | -21.6% |
| Gross operating margin | 9900 | €88,103 | €98,400 | +€10,297 | +11.7% |
| Operating profit (loss) | 9901 | €72,659 | €78,339 | +€5,680 | +7.8% |
| Financial income | 75/76B | €940 | €1,454 | +€514 | +54.7% |
| Recurring financial income | 75 | €940 | €1,454 | +€514 | +54.7% |
| Financial charges | 65/66B | €3,527 | €3,636 | +€109 | +3.1% |
| Recurring financial charges | 65 | €3,527 | €3,636 | +€109 | +3.1% |
| Profit (loss) for the period before taxes | 9903 | €70,071 | €76,157 | +€6,086 | +8.7% |
| Income taxes | 67/77 | €14,790 | €16,780 | +€1,990 | +13.5% |
| Profit (loss) for the period | 9904 | €55,281 | €59,377 | +€4,096 | +7.4% |
| Profit (loss) for the period to be appropriated | 9905 | €55,281 | €59,377 | +€4,096 | +7.4% |
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 1 November 2026 via checked.be.