BY YOUR SIDE COACHING: 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 YOUR SIDE COACHING
Largest movements
- Tangible fixed assets +€100,153
up €100,153 (+225%), from €44,589 to €144,742
of which Land and buildings: +€51,538
- Financial fixed assets -€26,064
down €26,064 (-86.7%), from €30,065 to €4,001
- Cash -€4,914
down €4,914 (-31.9%), from €15,422 to €10,508
mainly Investment in fixed assets (net) (-€93,230) and Receivables after one year (-€2,183)
- Receivables after one year +€2,183
up €2,183 (+10.8%), from €20,251 to €22,434
- Debts after one year +€44,494
up €44,494 (+186%), from €23,898 to €68,392
- Reserves +€14,000
up €14,000 (+45.2%), from €31,000 to €45,000
- Tax, wage and social debts +€5,688
up €5,688 (+34.7%), from €16,397 to €22,086
- Other debts +€2,358
up €2,358 (+6.2%), from €37,805 to €40,163
- Gross operating margin +€17,854
up €17,854 (+29.3%), from €60,895 to €78,749
- Depreciation +€6,388
up €6,388 (+50.1%), from €12,752 to €19,141
- Taxes -€1,667
down €1,667 (-23.0%), from €7,259 to €5,591
- Financial charges +€1,263
up €1,263 (+21.7%), from €5,826 to €7,089
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 | €130,144 | €199,472 | +€69,328 | +53.3% |
| Fixed assets | 21/28 | €74,654 | €148,743 | +€74,089 | +99.2% |
| Tangible fixed assets | 22/27 | €44,589 | €144,742 | +€100,153 | +225% |
| Land and buildings | 22 | - | €51,538 | +€51,538 | |
| Plant, machinery and equipment | 23 | €14,351 | €20,466 | +€6,114 | +42.6% |
| Furniture and vehicles | 24 | €30,237 | €72,738 | +€42,501 | +141% |
| Financial fixed assets | 28 | €30,065 | €4,001 | -€26,064 | -86.7% |
| Current assets | 29/58 | €55,491 | €50,729 | -€4,761 | -8.6% |
| Amounts receivable after more than one year | 29 | €20,251 | €22,434 | +€2,183 | +10.8% |
| Trade receivables | 290 | €20,251 | €22,434 | +€2,183 | +10.8% |
| Amounts receivable within one year | 40/41 | €14,617 | €13,338 | -€1,279 | -8.8% |
| Trade receivables | 40 | €14,323 | €12,768 | -€1,555 | -10.9% |
| Other amounts receivable | 41 | €294 | €570 | +€276 | +93.9% |
| Cash at bank and in hand | 54/58 | €15,422 | €10,508 | -€4,914 | -31.9% |
| Deferred charges and accrued income | 490/1 | €5,200 | €4,450 | -€751 | -14.4% |
| Total equity and liabilities | 10/49 | €130,144 | €199,472 | +€69,328 | +53.3% |
| Equity | 10/15 | €34,303 | €48,427 | +€14,124 | +41.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €31,000 | €45,000 | +€14,000 | +45.2% |
| Distributable reserves | 133 | €31,000 | €45,000 | +€14,000 | +45.2% |
| Profit (loss) carried forward | 14 | €303 | €427 | +€124 | +40.7% |
| Amounts payable | 17/49 | €95,841 | €151,045 | +€55,204 | +57.6% |
| Amounts payable after more than one year | 17 | €23,898 | €68,392 | +€44,494 | +186% |
| Financial debts | 170/4 | €23,898 | €68,392 | +€44,494 | +186% |
| Amounts payable within one year | 42/48 | €69,357 | €79,413 | +€10,056 | +14.5% |
| Current portion of amounts payable after more than one year | 42 | €9,935 | €11,595 | +€1,660 | +16.7% |
| Trade debts | 44 | €5,220 | €5,569 | +€350 | +6.7% |
| Suppliers | 440/4 | €5,220 | €5,569 | +€350 | +6.7% |
| Taxes, remuneration and social security | 45 | €16,397 | €22,086 | +€5,688 | +34.7% |
| Taxes | 450/3 | €16,397 | €22,086 | +€5,688 | +34.7% |
| Other amounts payable | 47/48 | €37,805 | €40,163 | +€2,358 | +6.2% |
| Accrued charges and deferred income | 492/3 | €2,586 | €3,240 | +€654 | +25.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,752 | €19,141 | +€6,388 | +50.1% |
| Other operating charges | 640/8 | €1,187 | €1,171 | -€16 | -1.4% |
| Non-recurring operating charges | 66A | €1,755 | €32,821 | +€31,065 | +1,770% |
| Gross operating margin | 9900 | €60,895 | €78,749 | +€17,854 | +29.3% |
| Operating profit (loss) | 9901 | €45,200 | €25,617 | -€19,583 | -43.3% |
| Financial income | 75/76B | €814 | €1,186 | +€372 | +45.7% |
| Recurring financial income | 75 | €814 | €1,186 | +€372 | +45.7% |
| Financial charges | 65/66B | €5,826 | €7,089 | +€1,263 | +21.7% |
| Recurring financial charges | 65 | €5,826 | €7,089 | +€1,263 | +21.7% |
| Profit (loss) for the period before taxes | 9903 | €40,188 | €19,715 | -€20,474 | -50.9% |
| Income taxes | 67/77 | €7,259 | €5,591 | -€1,667 | -23.0% |
| Profit (loss) for the period | 9904 | €32,930 | €14,124 | -€18,806 | -57.1% |
| Profit (loss) for the period to be appropriated | 9905 | €32,930 | €14,124 | -€18,806 | -57.1% |
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 27 October 2026 via checked.be.