BY-ESTATE: 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.
BY-ESTATE
Largest movements
- Cash -€939
down €939 (-1.9%), from €50,441 to €49,502
mainly Net result for the year (-€947)
- Profit (loss) carried forward -€947
down €947 (-9.5%), from -€9,961 to -€10,908
- Other operating charges -€1,339
down €1,339 (-74.8%), from €1,790 to €451
- Gross operating margin +€355
up €355 (+50.1%), from -€708 to -€353
- Financial charges +€23
up €23 (+18.8%), from €120 to €143
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 | €50,441 | €49,502 | -€939 | -1.9% |
| Current assets | 29/58 | €50,441 | €49,502 | -€939 | -1.9% |
| Cash at bank and in hand | 54/58 | €50,441 | €49,502 | -€939 | -1.9% |
| Total equity and liabilities | 10/49 | €50,441 | €49,502 | -€939 | -1.9% |
| Equity | 10/15 | €50,039 | €49,092 | -€947 | -1.9% |
| Contributions | 10/11 | €60,000 | €60,000 | = | 0.0% |
| Contributions outside capital | 11 | €60,000 | €60,000 | = | 0.0% |
| Other | 1109/19 | €60,000 | €60,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,961 | -€10,908 | -€947 | -9.5% |
| Amounts payable | 17/49 | €402 | €410 | +€8 | +2.1% |
| Amounts payable within one year | 42/48 | €402 | €410 | +€8 | +2.1% |
| Trade debts | 44 | €345 | €353 | +€8 | +2.4% |
| Suppliers | 440/4 | €345 | €353 | +€8 | +2.4% |
| Other amounts payable | 47/48 | €57 | €57 | = | 0.0% |
| Other operating charges | 640/8 | €1,790 | €451 | -€1,339 | -74.8% |
| Gross operating margin | 9900 | -€708 | -€353 | +€355 | +50.1% |
| Operating profit (loss) | 9901 | -€2,498 | -€804 | +€1,693 | +67.8% |
| Financial charges | 65/66B | €120 | €143 | +€23 | +18.8% |
| Recurring financial charges | 65 | €120 | €143 | +€23 | +18.8% |
| Profit (loss) for the period before taxes | 9903 | -€2,618 | -€947 | +€1,671 | +63.8% |
| Profit (loss) for the period | 9904 | -€2,618 | -€947 | +€1,671 | +63.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,618 | -€947 | +€1,671 | +63.8% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.