BUSINESS AC: 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.
BUSINESS AC
Largest movements
- Receivables within one year +€7,712
new in 2025: €7,712
- Cash -€862
no longer reported in 2025 (was €862)
- Contributions +€18,455
up €18,455 (+1,194%), from €1,545 to €20,000
- Other debts -€11,605
no longer reported in 2025 (was €11,605)
No income-statement line moved by more than 1% of the activity.
From the 2024 result to the 2025 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €862 | €7,712 | +€6,850 | +795% |
| Current assets | 29/58 | €862 | €7,712 | +€6,850 | +795% |
| Amounts receivable within one year | 40/41 | - | €7,712 | +€7,712 | |
| Other amounts receivable | 41 | - | €7,712 | +€7,712 | |
| Cash at bank and in hand | 54/58 | €862 | - | -€862 | |
| Total equity and liabilities | 10/49 | €862 | €7,712 | +€6,850 | +795% |
| Equity | 10/15 | -€10,743 | €7,712 | +€18,455 | |
| Contributions | 10/11 | €1,545 | €20,000 | +€18,455 | +1,194% |
| Capital | 10 | €1,545 | - | -€1,545 | |
| Issued capital | 100 | €20,000 | - | -€20,000 | |
| Uncalled capital | 101 | €18,455 | - | -€18,455 | |
| Profit (loss) carried forward | 14 | -€12,288 | -€12,288 | = | 0.0% |
| Amounts payable | 17/49 | €11,605 | - | -€11,605 | |
| Amounts payable within one year | 42/48 | €11,605 | - | -€11,605 | |
| Other amounts payable | 47/48 | €11,605 | - | -€11,605 |
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 31 October 2026 via checked.be.