C & D: 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.
C & D
Largest movements
No asset line moved by more than 1% of the balance sheet total.
No liability line moved by more than 1% of the balance sheet total.
- Other operating charges -€6,712
no longer reported in 2025 (was €6,712)
- Gross operating margin -€180
no longer reported in 2025 (was €180)
- Financial charges -€28
no longer reported in 2025 (was €28)
From the 2024 result to the 2025 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
Cash bridge derived
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,707 | €1,707 | = | 0.0% |
| Fixed assets | 21/28 | €1,600 | €1,600 | = | 0.0% |
| Financial fixed assets | 28 | €1,600 | €1,600 | = | 0.0% |
| Current assets | 29/58 | €107 | €107 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €106 | €106 | = | 0.0% |
| Trade receivables | 40 | €106 | €106 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €1 | €1 | = | 0.0% |
| Total equity and liabilities | 10/49 | €1,707 | €1,707 | = | 0.0% |
| Equity | 10/15 | -€16,180 | -€16,180 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€36,640 | -€36,640 | = | 0.0% |
| Amounts payable | 17/49 | €17,887 | €17,887 | = | 0.0% |
| Amounts payable within one year | 42/48 | €17,887 | €17,887 | = | 0.0% |
| Trade debts | 44 | €13,371 | €13,371 | = | 0.0% |
| Suppliers | 440/4 | €13,371 | €13,371 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €4,372 | €4,372 | = | 0.0% |
| Taxes | 450/3 | €4,372 | €4,372 | = | 0.0% |
| Other amounts payable | 47/48 | €145 | €145 | = | 0.0% |
| Other operating charges | 640/8 | €6,712 | - | -€6,712 | |
| Gross operating margin | 9900 | €180 | - | -€180 | |
| Operating profit (loss) | 9901 | -€6,532 | - | +€6,532 | |
| Financial charges | 65/66B | €28 | - | -€28 | |
| Recurring financial charges | 65 | €28 | - | -€28 | |
| Profit (loss) for the period before taxes | 9903 | -€6,560 | - | +€6,560 | |
| Profit (loss) for the period | 9904 | -€6,560 | - | +€6,560 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,560 | - | +€6,560 |
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 9 October 2026 via checked.be.