BUSINESS SUPPORT: 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 SUPPORT
Largest movements
- Receivables within one year -€22,469
down €22,469 (-74.3%), from €30,240 to €7,770
- Tangible fixed assets +€18,909
up €18,909 (+20.6%), from €91,632 to €110,541
- Reserves -€1,915
down €1,915 (-4.0%), from €48,206 to €46,291
of which Distributable reserves: -€1,915
- Depreciation +€1,926
up €1,926 (+331%), from €583 to €2,508
- Financial income -€921
down €921 (-74.3%), from €1,240 to €319
- Gross operating margin -€816
down €816 (-20.7%), from €3,938 to €3,121
- Other operating charges +€103
up €103 (+4.6%), from €2,232 to €2,335
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 | €124,331 | €121,521 | -€2,810 | -2.3% |
| Fixed assets | 21/28 | €91,756 | €110,665 | +€18,909 | +20.6% |
| Tangible fixed assets | 22/27 | €91,632 | €110,541 | +€18,909 | +20.6% |
| Land and buildings | 22 | €91,632 | €110,541 | +€18,909 | +20.6% |
| Financial fixed assets | 28 | €124 | €124 | = | 0.0% |
| Current assets | 29/58 | €32,575 | €10,856 | -€21,719 | -66.7% |
| Amounts receivable within one year | 40/41 | €30,240 | €7,770 | -€22,469 | -74.3% |
| Other amounts receivable | 41 | €30,240 | €7,770 | -€22,469 | -74.3% |
| Current investments | 50/53 | €636 | €636 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €551 | €368 | -€183 | -33.2% |
| Deferred charges and accrued income | 490/1 | €1,149 | €2,082 | +€933 | +81.3% |
| Total equity and liabilities | 10/49 | €124,331 | €121,521 | -€2,810 | -2.3% |
| Equity | 10/15 | €123,206 | €121,291 | -€1,915 | -1.6% |
| Contributions | 10/11 | €75,000 | €75,000 | = | 0.0% |
| Capital | 10 | €75,000 | €75,000 | = | 0.0% |
| Issued capital | 100 | €75,000 | €75,000 | = | 0.0% |
| Reserves | 13 | €48,206 | €46,291 | -€1,915 | -4.0% |
| Non-distributable reserves | 130/1 | €7,500 | €7,500 | = | 0.0% |
| Legal reserve | 130 | €7,500 | €7,500 | = | 0.0% |
| Tax-exempt reserves | 132 | €539 | €539 | = | 0.0% |
| Distributable reserves | 133 | €40,167 | €38,252 | -€1,915 | -4.8% |
| Amounts payable | 17/49 | €1,125 | €230 | -€895 | -79.6% |
| Amounts payable within one year | 42/48 | €1,125 | €230 | -€895 | -79.6% |
| Trade debts | 44 | €1,051 | €155 | -€896 | -85.3% |
| Suppliers | 440/4 | €1,051 | €155 | -€896 | -85.3% |
| Taxes, remuneration and social security | 45 | €74 | €75 | +€1 | +1.3% |
| Taxes | 450/3 | €74 | €75 | +€1 | +1.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €583 | €2,508 | +€1,926 | +331% |
| Other operating charges | 640/8 | €2,232 | €2,335 | +€103 | +4.6% |
| Gross operating margin | 9900 | €3,938 | €3,121 | -€816 | -20.7% |
| Operating profit (loss) | 9901 | €1,123 | -€1,722 | -€2,845 | |
| Financial income | 75/76B | €1,240 | €319 | -€921 | -74.3% |
| Recurring financial income | 75 | €1,240 | €319 | -€921 | -74.3% |
| Financial charges | 65/66B | €421 | €437 | +€16 | +3.9% |
| Recurring financial charges | 65 | €421 | €437 | +€16 | +3.9% |
| Profit (loss) for the period before taxes | 9903 | €1,942 | -€1,840 | -€3,782 | |
| Income taxes | 67/77 | €74 | €75 | +€1 | +1.0% |
| Profit (loss) for the period | 9904 | €1,868 | -€1,915 | -€3,783 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,868 | -€1,915 | -€3,783 |
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 13 October 2026 via checked.be.