C'EST VENDREDI !: 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'EST VENDREDI !
Largest movements
- Tangible fixed assets -€6,303
down €6,303 (-45.7%), from €13,798 to €7,495
- Cash -€3,835
down €3,835 (-16.5%), from €23,233 to €19,398
mainly Debts after one year (-€16,897) and Other debts (-€3,669)
- Stocks and contracts -€2,918
down €2,918 (-100%), from €2,918 to €0
- Deferred charges and accrued income -€2,221
down €2,221 (-83.7%), from €2,654 to €433
- Receivables within one year +€737
up €737 (+603%), from €122 to €859
of which Trade receivables: +€605
- Debts after one year -€16,897
down €16,897 (-63.2%), from €26,726 to €9,828
- Profit (loss) carried forward +€4,849
up €4,849 (+9.8%), from -€49,472 to -€44,624
- Other debts -€3,669
down €3,669 (-20.2%), from €18,171 to €14,502
- Tax, wage and social debts +€1,135
up €1,135 (+119%), from €953 to €2,088
- Gross operating margin +€11,550
up €11,550 (+883%), from €1,308 to €12,858
- Financial charges -€239
down €239 (-27.0%), from €885 to €646
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 | €42,725 | €28,184 | -€14,541 | -34.0% |
| Fixed assets | 21/28 | €13,798 | €7,495 | -€6,303 | -45.7% |
| Tangible fixed assets | 22/27 | €13,798 | €7,495 | -€6,303 | -45.7% |
| Furniture and vehicles | 24 | €13,798 | €7,495 | -€6,303 | -45.7% |
| Current assets | 29/58 | €28,928 | €20,690 | -€8,238 | -28.5% |
| Stocks and contracts in progress | 3 | €2,918 | €0 | -€2,918 | -100% |
| Stocks | 30/36 | €2,918 | - | -€2,918 | |
| Amounts receivable within one year | 40/41 | €122 | €859 | +€737 | +603% |
| Trade receivables | 40 | - | €605 | +€605 | |
| Other amounts receivable | 41 | €122 | €254 | +€132 | +108% |
| Cash at bank and in hand | 54/58 | €23,233 | €19,398 | -€3,835 | -16.5% |
| Deferred charges and accrued income | 490/1 | €2,654 | €433 | -€2,221 | -83.7% |
| Total equity and liabilities | 10/49 | €42,725 | €28,184 | -€14,541 | -34.0% |
| Equity | 10/15 | -€21,472 | -€16,624 | +€4,849 | +22.6% |
| Contributions | 10/11 | €28,000 | €28,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€49,472 | -€44,624 | +€4,849 | +9.8% |
| Amounts payable | 17/49 | €64,198 | €44,808 | -€19,390 | -30.2% |
| Amounts payable after more than one year | 17 | €26,726 | €9,828 | -€16,897 | -63.2% |
| Financial debts | 170/4 | €26,726 | €9,828 | -€16,897 | -63.2% |
| Amounts payable within one year | 42/48 | €37,472 | €34,980 | -€2,492 | -6.7% |
| Current portion of amounts payable after more than one year | 42 | €17,564 | €17,809 | +€245 | +1.4% |
| Trade debts | 44 | €784 | €581 | -€203 | -25.9% |
| Suppliers | 440/4 | €784 | €581 | -€203 | -25.9% |
| Taxes, remuneration and social security | 45 | €953 | €2,088 | +€1,135 | +119% |
| Taxes | 450/3 | €953 | €2,088 | +€1,135 | +119% |
| Other amounts payable | 47/48 | €18,171 | €14,502 | -€3,669 | -20.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,303 | €6,303 | = | 0.0% |
| Other operating charges | 640/8 | €673 | €695 | +€22 | +3.3% |
| Gross operating margin | 9900 | €1,308 | €12,858 | +€11,550 | +883% |
| Operating profit (loss) | 9901 | -€5,668 | €5,860 | +€11,528 | |
| Financial income | 75/76B | €0 | €3 | +€3 | |
| Recurring financial income | 75 | €0 | €3 | +€3 | |
| Financial charges | 65/66B | €885 | €646 | -€239 | -27.0% |
| Recurring financial charges | 65 | €885 | €646 | -€239 | -27.0% |
| Profit (loss) for the period before taxes | 9903 | -€6,553 | €5,217 | +€11,770 | |
| Income taxes | 67/77 | €378 | €368 | -€10 | -2.5% |
| Profit (loss) for the period | 9904 | -€6,931 | €4,849 | +€11,780 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,931 | €4,849 | +€11,780 |
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 20 October 2026 via checked.be.