CA INSIDE: 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.
CA INSIDE
Largest movements
- Cash -€17,773
down €17,773 (-73.1%), from €24,311 to €6,537
mainly Investment in fixed assets (net) (-€18,263) and Receivables within one year (-€15,300)
- Tangible fixed assets +€17,628
up €17,628 (+1570.5%), from €1,122 to €18,750
of which Furniture and vehicles: +€18,151
- Receivables within one year +€15,300
up €15,300 (+19.5%), from €78,371 to €93,672
of which Trade receivables: +€22,293
- Stocks and contracts +€7,268
up €7,268 (+16.7%), from €43,505 to €50,773
- Profit (loss) carried forward +€8,856
up €8,856 (+59.8%), from -€14,804 to -€5,948
- Trade debts +€8,659
up €8,659 (+7.7%), from €112,621 to €121,280
- Tax, wage and social debts +€2,448
up €2,448 (+14.1%), from €17,319 to €19,767
of which Remuneration and social security: +€3,350
- Gross operating margin +€11,926
up €11,926 (+60.6%), from €19,686 to €31,612
- Staff costs -€6,634
down €6,634 (-19.6%), from €33,791 to €27,157
- Financial income +€4,556
up €4,556 (+219.2%), from €2,079 to €6,635
- Other operating charges -€486
down €486 (-47.5%), from €1,022 to €536
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 | €155,496 | €177,678 | +€22,182 | +14.3% |
| Fixed assets | 21/28 | €7,301 | €24,483 | +€17,181 | +235.3% |
| Intangible fixed assets | 21 | €2,051 | €1,604 | -€446 | -21.8% |
| Tangible fixed assets | 22/27 | €1,122 | €18,750 | +€17,628 | +1570.5% |
| Furniture and vehicles | 24 | - | €18,151 | +€18,151 | |
| Other tangible fixed assets | 26 | €1,122 | €599 | -€523 | -46.6% |
| Financial fixed assets | 28 | €4,128 | €4,128 | = | 0.0% |
| Current assets | 29/58 | €148,195 | €153,195 | +€5,000 | +3.4% |
| Stocks and contracts in progress | 3 | €43,505 | €50,773 | +€7,268 | +16.7% |
| Stocks | 30/36 | €43,505 | €50,773 | +€7,268 | +16.7% |
| Amounts receivable within one year | 40/41 | €78,371 | €93,672 | +€15,300 | +19.5% |
| Trade receivables | 40 | €49,207 | €71,500 | +€22,293 | +45.3% |
| Other amounts receivable | 41 | €29,164 | €22,172 | -€6,993 | -24.0% |
| Cash at bank and in hand | 54/58 | €24,311 | €6,537 | -€17,773 | -73.1% |
| Deferred charges and accrued income | 490/1 | €2,008 | €2,213 | +€205 | +10.2% |
| Total equity and liabilities | 10/49 | €155,496 | €177,678 | +€22,182 | +14.3% |
| Equity | 10/15 | -€6,744 | €2,112 | +€8,856 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,804 | -€5,948 | +€8,856 | +59.8% |
| Amounts payable | 17/49 | €162,240 | €175,565 | +€13,326 | +8.2% |
| Amounts payable within one year | 42/48 | €162,240 | €173,850 | +€11,611 | +7.2% |
| Trade debts | 44 | €112,621 | €121,280 | +€8,659 | +7.7% |
| Suppliers | 440/4 | €112,621 | €121,280 | +€8,659 | +7.7% |
| Taxes, remuneration and social security | 45 | €17,319 | €19,767 | +€2,448 | +14.1% |
| Taxes | 450/3 | €3,628 | €2,726 | -€902 | -24.9% |
| Remuneration and social security | 454/9 | €13,691 | €17,041 | +€3,350 | +24.5% |
| Other amounts payable | 47/48 | €32,300 | €32,804 | +€504 | +1.6% |
| Accrued charges and deferred income | 492/3 | - | €1,715 | +€1,715 | |
| Non-recurring operating income | 76A | - | €2,355 | +€2,355 | |
| Remuneration, social security and pensions | 62 | €33,791 | €27,157 | -€6,634 | -19.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,175 | €1,082 | -€93 | -7.9% |
| Other operating charges | 640/8 | €1,022 | €536 | -€486 | -47.5% |
| Gross operating margin | 9900 | €19,686 | €31,612 | +€11,926 | +60.6% |
| Operating profit (loss) | 9901 | -€16,302 | €2,837 | +€19,139 | |
| Financial income | 75/76B | €2,079 | €6,635 | +€4,556 | +219.2% |
| Recurring financial income | 75 | €2,079 | €6,635 | +€4,556 | +219.2% |
| Financial charges | 65/66B | €354 | €587 | +€233 | +65.7% |
| Recurring financial charges | 65 | €354 | €587 | +€233 | +65.7% |
| Profit (loss) for the period before taxes | 9903 | -€14,578 | €8,885 | +€23,462 | |
| Income taxes | 67/77 | €140 | €29 | -€111 | -79.3% |
| Profit (loss) for the period | 9904 | -€14,717 | €8,856 | +€23,573 | |
| Profit (loss) for the period to be appropriated | 9905 | -€14,717 | €8,856 | +€23,573 |
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 1 October 2026 via checked.be.