BURN-IN: 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.
BURN-IN
Largest movements
- Cash +€5,163
up €5,163 (+98.8%), from €5,226 to €10,389
mainly Net result for the year (+€3,902) and Receivables within one year (+€1,164)
- Tangible fixed assets +€1,340
new in 2025: €1,340
- Receivables within one year -€1,164
down €1,164 (-87.5%), from €1,331 to €167
of which Other amounts receivable: -€1,164
- Profit (loss) carried forward +€3,902
up €3,902 (+334%), from €1,167 to €5,069
- Tax, wage and social debts +€967
up €967 (+82.3%), from €1,174 to €2,140
- Trade debts +€510
new in 2025: €510
- Gross operating margin +€9,602
up €9,602, from -€3,227 to €6,375
- Taxes +€1,556
new in 2025: €1,556
- Depreciation +€245
new in 2025: €245
- Financial charges +€66
up €66 (+10.9%), from €605 to €671
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 | €6,557 | €11,895 | +€5,339 | +81.4% |
| Fixed assets | 21/28 | - | €1,340 | +€1,340 | |
| Tangible fixed assets | 22/27 | - | €1,340 | +€1,340 | |
| Plant, machinery and equipment | 23 | - | €1,340 | +€1,340 | |
| Current assets | 29/58 | €6,557 | €10,555 | +€3,999 | +61.0% |
| Amounts receivable within one year | 40/41 | €1,331 | €167 | -€1,164 | -87.5% |
| Trade receivables | 40 | €167 | €167 | = | 0.0% |
| Other amounts receivable | 41 | €1,164 | - | -€1,164 | |
| Cash at bank and in hand | 54/58 | €5,226 | €10,389 | +€5,163 | +98.8% |
| Total equity and liabilities | 10/49 | €6,557 | €11,895 | +€5,339 | +81.4% |
| Equity | 10/15 | €5,167 | €9,069 | +€3,902 | +75.5% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Capital | 10 | - | €4,000 | +€4,000 | |
| Issued capital | 100 | - | €4,000 | +€4,000 | |
| Profit (loss) carried forward | 14 | €1,167 | €5,069 | +€3,902 | +334% |
| Amounts payable | 17/49 | €1,390 | €2,827 | +€1,437 | +103% |
| Amounts payable within one year | 42/48 | €1,390 | €2,827 | +€1,437 | +103% |
| Trade debts | 44 | - | €510 | +€510 | |
| Suppliers | 440/4 | - | €510 | +€510 | |
| Taxes, remuneration and social security | 45 | €1,174 | €2,140 | +€967 | +82.3% |
| Taxes | 450/3 | €1,174 | €2,140 | +€967 | +82.3% |
| Other amounts payable | 47/48 | €216 | €176 | -€40 | -18.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €245 | +€245 | |
| Gross operating margin | 9900 | -€3,227 | €6,375 | +€9,602 | |
| Operating profit (loss) | 9901 | -€3,227 | €6,130 | +€9,357 | |
| Financial charges | 65/66B | €605 | €671 | +€66 | +10.9% |
| Recurring financial charges | 65 | €605 | €671 | +€66 | +10.9% |
| Profit (loss) for the period before taxes | 9903 | -€3,832 | €5,459 | +€9,291 | |
| Income taxes | 67/77 | - | €1,556 | +€1,556 | |
| Profit (loss) for the period | 9904 | -€3,832 | €3,902 | +€7,734 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,832 | €3,902 | +€7,734 |
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 21 October 2026 via checked.be.