BUSINESS SOLUTION SERVICE: 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 SOLUTION SERVICE
Largest movements
- Stocks and contracts +€17,153
up €17,153 (+425%), from €4,038 to €21,191
- Tangible fixed assets -€13,300
down €13,300 (-47.5%), from €28,025 to €14,725
of which Furniture and vehicles: -€13,300
- Receivables within one year -€488
down €488 (-56.2%), from €869 to €380
of which Trade receivables: -€600
- Other debts +€5,029
up €5,029 (+10.8%), from €46,751 to €51,780
- Profit (loss) carried forward -€3,940
down €3,940 (-9.2%), from -€42,879 to -€46,819
- Trade debts +€1,887
up €1,887 (+22.2%), from €8,487 to €10,374
- Tax, wage and social debts +€391
up €391 (+18.4%), from €2,131 to €2,523
- Gross operating margin +€10,609
up €10,609, from -€541 to €10,068
- Depreciation -€2,802
down €2,802 (-17.4%), from €16,102 to €13,300
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 | €33,091 | €36,458 | +€3,367 | +10.2% |
| Fixed assets | 21/28 | €28,025 | €14,725 | -€13,300 | -47.5% |
| Tangible fixed assets | 22/27 | €28,025 | €14,725 | -€13,300 | -47.5% |
| Plant, machinery and equipment | 23 | - | €0 | = | |
| Furniture and vehicles | 24 | €28,025 | €14,725 | -€13,300 | -47.5% |
| Current assets | 29/58 | €5,066 | €21,733 | +€16,667 | +329% |
| Stocks and contracts in progress | 3 | €4,038 | €21,191 | +€17,153 | +425% |
| Stocks | 30/36 | €4,038 | €21,191 | +€17,153 | +425% |
| Amounts receivable within one year | 40/41 | €869 | €380 | -€488 | -56.2% |
| Trade receivables | 40 | €600 | - | -€600 | |
| Other amounts receivable | 41 | €269 | €380 | +€112 | +41.6% |
| Cash at bank and in hand | 54/58 | €159 | €161 | +€2 | +1.4% |
| Total equity and liabilities | 10/49 | €33,091 | €36,458 | +€3,367 | +10.2% |
| Equity | 10/15 | -€24,279 | -€28,219 | -€3,940 | -16.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | - | €18,600 | +€18,600 | |
| Other | 1109/19 | - | €18,600 | +€18,600 | |
| Profit (loss) carried forward | 14 | -€42,879 | -€46,819 | -€3,940 | -9.2% |
| Amounts payable | 17/49 | €57,370 | €64,677 | +€7,307 | +12.7% |
| Amounts payable within one year | 42/48 | €57,370 | €64,677 | +€7,307 | +12.7% |
| Trade debts | 44 | €8,487 | €10,374 | +€1,887 | +22.2% |
| Suppliers | 440/4 | €8,487 | €10,374 | +€1,887 | +22.2% |
| Taxes, remuneration and social security | 45 | €2,131 | €2,523 | +€391 | +18.4% |
| Taxes | 450/3 | €2,131 | €2,523 | +€391 | +18.4% |
| Other amounts payable | 47/48 | €46,751 | €51,780 | +€5,029 | +10.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,102 | €13,300 | -€2,802 | -17.4% |
| Other operating charges | 640/8 | €541 | €504 | -€36 | -6.7% |
| Gross operating margin | 9900 | -€541 | €10,068 | +€10,609 | |
| Operating profit (loss) | 9901 | -€17,184 | -€3,737 | +€13,448 | +78.3% |
| Financial charges | 65/66B | €142 | €204 | +€62 | +43.7% |
| Recurring financial charges | 65 | €142 | €204 | +€62 | +43.7% |
| Profit (loss) for the period before taxes | 9903 | -€17,326 | -€3,940 | +€13,386 | +77.3% |
| Profit (loss) for the period | 9904 | -€17,326 | -€3,940 | +€13,386 | +77.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€17,326 | -€3,940 | +€13,386 | +77.3% |
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.