CALL THE BEAST: 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.
CALL THE BEAST
Largest movements
- Receivables within one year +€87,296
up €87,296 (+13,414%), from €651 to €87,946
of which Other amounts receivable: +€77,633
- Tangible fixed assets -€8,671
down €8,671 (-14.4%), from €60,148 to €51,476
of which Plant, machinery and equipment: -€5,370
- Cash +€8,564
up €8,564 (+83.7%), from €10,229 to €18,793
mainly Net result for the year (+€49,457) and Other debts (+€40,076)
- Other debts +€40,076
up €40,076 (+105%), from €37,987 to €78,063
- Reserves +€35,457
up €35,457 (+215%), from €16,486 to €51,943
- Debts after one year -€9,937
no longer reported in 2025 (was €9,937)
- Tax, wage and social debts +€9,161
up €9,161 (+184%), from €4,973 to €14,134
- Trade debts +€6,947
up €6,947 (+768%), from €905 to €7,851
- Gross operating margin +€34,231
up €34,231 (+81.7%), from €41,883 to €76,115
- Taxes +€4,735
up €4,735 (+95.9%), from €4,935 to €9,670
- Depreciation +€3,458
up €3,458 (+29.7%), from €11,636 to €15,095
- Other operating charges -€891
down €891 (-57.7%), from €1,546 to €654
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 | €72,788 | €159,599 | +€86,811 | +119% |
| Fixed assets | 21/28 | €61,205 | €52,224 | -€8,981 | -14.7% |
| Intangible fixed assets | 21 | €1,058 | €748 | -€310 | -29.3% |
| Tangible fixed assets | 22/27 | €60,148 | €51,476 | -€8,671 | -14.4% |
| Plant, machinery and equipment | 23 | €27,323 | €21,953 | -€5,370 | -19.7% |
| Furniture and vehicles | 24 | €32,825 | €29,523 | -€3,302 | -10.1% |
| Current assets | 29/58 | €11,582 | €107,375 | +€95,793 | +827% |
| Amounts receivable within one year | 40/41 | €651 | €87,946 | +€87,296 | +13,414% |
| Trade receivables | 40 | - | €9,662 | +€9,662 | |
| Other amounts receivable | 41 | €651 | €78,284 | +€77,633 | +11,929% |
| Cash at bank and in hand | 54/58 | €10,229 | €18,793 | +€8,564 | +83.7% |
| Deferred charges and accrued income | 490/1 | €703 | €636 | -€67 | -9.5% |
| Total equity and liabilities | 10/49 | €72,788 | €159,599 | +€86,811 | +119% |
| Equity | 10/15 | €18,986 | €54,443 | +€35,457 | +187% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €16,486 | €51,943 | +€35,457 | +215% |
| Distributable reserves | 133 | €16,486 | €51,943 | +€35,457 | +215% |
| Amounts payable | 17/49 | €53,801 | €105,156 | +€51,355 | +95.5% |
| Amounts payable after more than one year | 17 | €9,937 | - | -€9,937 | |
| Financial debts | 170/4 | €9,937 | - | -€9,937 | |
| Amounts payable within one year | 42/48 | €43,864 | €105,156 | +€61,292 | +140% |
| Current portion of amounts payable after more than one year | 42 | - | €5,108 | +€5,108 | |
| Trade debts | 44 | €905 | €7,851 | +€6,947 | +768% |
| Suppliers | 440/4 | €905 | €7,851 | +€6,947 | +768% |
| Taxes, remuneration and social security | 45 | €4,973 | €14,134 | +€9,161 | +184% |
| Taxes | 450/3 | €4,973 | €14,134 | +€9,161 | +184% |
| Other amounts payable | 47/48 | €37,987 | €78,063 | +€40,076 | +105% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,636 | €15,095 | +€3,458 | +29.7% |
| Other operating charges | 640/8 | €1,546 | €654 | -€891 | -57.7% |
| Non-recurring operating charges | 66A | €6,050 | - | -€6,050 | |
| Gross operating margin | 9900 | €41,883 | €76,115 | +€34,231 | +81.7% |
| Operating profit (loss) | 9901 | €22,651 | €60,365 | +€37,714 | +166% |
| Financial income | 75/76B | €2 | €38 | +€36 | +1,690% |
| Recurring financial income | 75 | €2 | €38 | +€36 | +1,690% |
| Financial charges | 65/66B | €1,232 | €1,277 | +€46 | +3.7% |
| Recurring financial charges | 65 | €1,232 | €1,277 | +€46 | +3.7% |
| Profit (loss) for the period before taxes | 9903 | €21,422 | €59,127 | +€37,705 | +176% |
| Income taxes | 67/77 | €4,935 | €9,670 | +€4,735 | +95.9% |
| Profit (loss) for the period | 9904 | €16,486 | €49,457 | +€32,970 | +200% |
| Profit (loss) for the period to be appropriated | 9905 | €16,486 | €49,457 | +€32,970 | +200% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.