Calculation Compass: 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.
Calculation Compass
Largest movements
- Tangible fixed assets +€22,280
new in 2025: €22,280
- Cash +€4,289
up €4,289 (+165.6%), from €2,590 to €6,879
mainly Other debts (+€23,403) and Trade debts (+€8,054)
- Receivables within one year -€1,648
down €1,648 (-32.7%), from €5,038 to €3,391
of which Trade receivables: -€2,337
- Other debts +€23,403
up €23,403 (+1281.4%), from €1,826 to €25,229
- Profit (loss) carried forward -€9,920
new in 2025: -€9,920
- Trade debts +€8,054
new in 2025: €8,054
- Tax, wage and social debts +€5,973
up €5,973 (+252.8%), from €2,363 to €8,335
of which Remuneration and social security: +€5,120
- Reserves -€2,872
down €2,872 (-100.0%), from €2,872 to €0
- Gross operating margin -€14,021
down €14,021, from €3,851 to -€10,170
- Depreciation +€2,249
new in 2025: €2,249
- Taxes -€681
down €681 (-91.8%), from €742 to €61
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 | €8,061 | €32,698 | +€24,637 | +305.6% |
| Fixed assets | 21/28 | - | €22,280 | +€22,280 | |
| Tangible fixed assets | 22/27 | - | €22,280 | +€22,280 | |
| Furniture and vehicles | 24 | - | €22,280 | +€22,280 | |
| Current assets | 29/58 | €8,061 | €10,418 | +€2,357 | +29.2% |
| Amounts receivable within one year | 40/41 | €5,038 | €3,391 | -€1,648 | -32.7% |
| Trade receivables | 40 | €5,038 | €2,701 | -€2,337 | -46.4% |
| Other amounts receivable | 41 | - | €689 | +€689 | |
| Cash at bank and in hand | 54/58 | €2,590 | €6,879 | +€4,289 | +165.6% |
| Deferred charges and accrued income | 490/1 | €433 | €149 | -€284 | -65.6% |
| Total equity and liabilities | 10/49 | €8,061 | €32,698 | +€24,637 | +305.6% |
| Equity | 10/15 | €3,872 | -€8,920 | -€12,792 | |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €2,872 | €0 | -€2,872 | -100.0% |
| Distributable reserves | 133 | €2,872 | €0 | -€2,872 | -100.0% |
| Profit (loss) carried forward | 14 | - | -€9,920 | -€9,920 | |
| Amounts payable | 17/49 | €4,189 | €41,618 | +€37,429 | +893.5% |
| Amounts payable within one year | 42/48 | €4,189 | €41,618 | +€37,429 | +893.5% |
| Trade debts | 44 | - | €8,054 | +€8,054 | |
| Suppliers | 440/4 | - | €8,054 | +€8,054 | |
| Taxes, remuneration and social security | 45 | €2,363 | €8,335 | +€5,973 | +252.8% |
| Taxes | 450/3 | €2,363 | €3,215 | +€853 | +36.1% |
| Remuneration and social security | 454/9 | - | €5,120 | +€5,120 | |
| Other amounts payable | 47/48 | €1,826 | €25,229 | +€23,403 | +1281.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €2,249 | +€2,249 | |
| Other operating charges | 640/8 | €236 | €305 | +€68 | +28.9% |
| Gross operating margin | 9900 | €3,851 | -€10,170 | -€14,021 | |
| Operating profit (loss) | 9901 | €3,615 | -€12,723 | -€16,338 | |
| Financial charges | 65/66B | €0 | €8 | +€8 | +2640.0% |
| Recurring financial charges | 65 | €0 | €8 | +€8 | +2640.0% |
| Profit (loss) for the period before taxes | 9903 | €3,614 | -€12,732 | -€16,346 | |
| Income taxes | 67/77 | €742 | €61 | -€681 | -91.8% |
| Profit (loss) for the period | 9904 | €2,872 | -€12,792 | -€15,665 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,872 | -€12,792 | -€15,665 |
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 12 October 2026 via checked.be.