BY UNIT: 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 UNIT
Largest movements
- Receivables within one year -€14,237
down €14,237 (-53.2%), from €26,778 to €12,541
of which Trade receivables: -€14,330
- Deferred charges and accrued income +€7,959
new in 2025: €7,959
- Tangible fixed assets -€2,427
down €2,427 (-69.9%), from €3,472 to €1,045
- Cash +€420
up €420 (+22.0%), from €1,909 to €2,329
mainly Receivables within one year (+€14,237) and Other debts (+€4,809)
- Trade debts -€16,344
down €16,344 (-71.1%), from €22,998 to €6,655
- Other debts +€4,809
up €4,809 (+154%), from €3,115 to €7,923
- Profit (loss) carried forward +€4,199
up €4,199 (+406%), from €1,033 to €5,233
- Tax, wage and social debts -€1,019
down €1,019 (-33.8%), from €3,013 to €1,994
- Gross operating margin +€10,386
up €10,386 (+171%), from €6,090 to €16,475
- Other operating charges +€7,789
up €7,789 (+1,764%), from €442 to €8,231
- Taxes +€1,042
up €1,042 (+219%), from €476 to €1,518
- Depreciation +€320
up €320 (+15.2%), from €2,106 to €2,427
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 | €32,159 | €23,874 | -€8,285 | -25.8% |
| Fixed assets | 21/28 | €3,472 | €1,045 | -€2,427 | -69.9% |
| Tangible fixed assets | 22/27 | €3,472 | €1,045 | -€2,427 | -69.9% |
| Furniture and vehicles | 24 | €3,472 | €1,045 | -€2,427 | -69.9% |
| Current assets | 29/58 | €28,687 | €22,829 | -€5,858 | -20.4% |
| Amounts receivable within one year | 40/41 | €26,778 | €12,541 | -€14,237 | -53.2% |
| Trade receivables | 40 | €26,778 | €12,448 | -€14,330 | -53.5% |
| Other amounts receivable | 41 | - | €93 | +€93 | |
| Cash at bank and in hand | 54/58 | €1,909 | €2,329 | +€420 | +22.0% |
| Deferred charges and accrued income | 490/1 | - | €7,959 | +€7,959 | |
| Total equity and liabilities | 10/49 | €32,159 | €23,874 | -€8,285 | -25.8% |
| Equity | 10/15 | €3,033 | €7,233 | +€4,199 | +138% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,033 | €5,233 | +€4,199 | +406% |
| Amounts payable | 17/49 | €29,126 | €16,642 | -€12,484 | -42.9% |
| Amounts payable within one year | 42/48 | €29,126 | €16,572 | -€12,554 | -43.1% |
| Trade debts | 44 | €22,998 | €6,655 | -€16,344 | -71.1% |
| Suppliers | 440/4 | €22,998 | €6,655 | -€16,344 | -71.1% |
| Taxes, remuneration and social security | 45 | €3,013 | €1,994 | -€1,019 | -33.8% |
| Taxes | 450/3 | €3,013 | €1,994 | -€1,019 | -33.8% |
| Other amounts payable | 47/48 | €3,115 | €7,923 | +€4,809 | +154% |
| Accrued charges and deferred income | 492/3 | - | €70 | +€70 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,106 | €2,427 | +€320 | +15.2% |
| Other operating charges | 640/8 | €442 | €8,231 | +€7,789 | +1,764% |
| Gross operating margin | 9900 | €6,090 | €16,475 | +€10,386 | +171% |
| Operating profit (loss) | 9901 | €3,541 | €5,818 | +€2,276 | +64.3% |
| Financial income | 75/76B | €0 | €4 | +€4 | +13,233% |
| Recurring financial income | 75 | €0 | €4 | +€4 | +13,233% |
| Financial charges | 65/66B | €146 | €105 | -€41 | -28.2% |
| Recurring financial charges | 65 | €146 | €105 | -€41 | -28.2% |
| Profit (loss) for the period before taxes | 9903 | €3,396 | €5,717 | +€2,321 | +68.4% |
| Income taxes | 67/77 | €476 | €1,518 | +€1,042 | +219% |
| Profit (loss) for the period | 9904 | €2,920 | €4,199 | +€1,279 | +43.8% |
| Profit (loss) for the period to be appropriated | 9905 | €2,920 | €4,199 | +€1,279 | +43.8% |
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 24 October 2026 via checked.be.