C-VIEW: what changed
Two fiscal 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-VIEW
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Other debts +€1,446
up €1,446 (+19.2%), from €7,526 to €8,971
- Profit (loss) carried forward -€1,358
down €1,358 (-16.5%), from -€8,227 to -€9,585
- Gross operating margin -€187
down €187 (-33.9%), from -€552 to -€740
- Other operating charges +€12
up €12 (+3.2%), from €387 to €400
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.
Cash bridge derived
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 | €14,194 | €14,294 | +€100 | +0.7% |
| Current assets | 29/58 | €14,194 | €14,294 | +€100 | +0.7% |
| Amounts receivable within one year | 40/41 | €14,186 | €14,256 | +€70 | +0.5% |
| Other amounts receivable | 41 | €14,186 | €14,256 | +€70 | +0.5% |
| Cash at bank and in hand | 54/58 | €8 | €37 | +€30 | +397.5% |
| Total equity and liabilities | 10/49 | €14,194 | €14,294 | +€100 | +0.7% |
| Equity | 10/15 | €6,281 | €4,923 | -€1,358 | -21.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €2,108 | €2,108 | = | 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% |
| Distributable reserves | 133 | €248 | €248 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,227 | -€9,585 | -€1,358 | -16.5% |
| Amounts payable | 17/49 | €7,913 | €9,371 | +€1,458 | +18.4% |
| Amounts payable within one year | 42/48 | €7,913 | €9,371 | +€1,458 | +18.4% |
| Trade debts | 44 | €387 | €400 | +€12 | +3.2% |
| Suppliers | 440/4 | €387 | €400 | +€12 | +3.2% |
| Other amounts payable | 47/48 | €7,526 | €8,971 | +€1,446 | +19.2% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | -€552 | -€740 | -€187 | -33.9% |
| Operating profit (loss) | 9901 | -€940 | -€1,139 | -€200 | -21.3% |
| Financial charges | 65/66B | €225 | €219 | -€6 | -2.7% |
| Recurring financial charges | 65 | €225 | €219 | -€6 | -2.7% |
| Profit (loss) for the period before taxes | 9903 | -€1,164 | -€1,358 | -€194 | -16.6% |
| Profit (loss) for the period | 9904 | -€1,164 | -€1,358 | -€194 | -16.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,164 | -€1,358 | -€194 | -16.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.