CENSORLEGIS: 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.
CENSORLEGIS
Largest movements
- Receivables within one year -€66,756
down €66,756 (-98.3%), from €67,882 to €1,126
of which Other amounts receivable: -€54,815
- Cash +€59,370
up €59,370 (+2,046%), from €2,901 to €62,272
mainly Receivables within one year (+€66,756) and Net result for the year (+€9,392)
- Tangible fixed assets +€29,205
up €29,205 (+2,171%), from €1,345 to €30,550
- Deferred charges and accrued income +€1,265
up €1,265 (+106%), from €1,194 to €2,459
- Reserves +€9,392
up €9,392 (+21.7%), from €43,191 to €52,583
- Tax, wage and social debts +€8,124
up €8,124 (+63.6%), from €12,784 to €20,908
of which Taxes: +€8,449
- Other debts +€2,989
up €2,989 (+294%), from €1,017 to €4,006
- Trade debts +€2,569
up €2,569 (+65.5%), from €3,924 to €6,493
- Gross operating margin -€5,489
down €5,489 (-27.3%), from €20,091 to €14,602
- Depreciation -€4,799
down €4,799 (-85.8%), from €5,594 to €795
- Financial income +€800
up €800 (+130%), from €616 to €1,416
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 | €73,322 | €96,406 | +€23,084 | +31.5% |
| Fixed assets | 21/28 | €1,345 | €30,550 | +€29,205 | +2,171% |
| Tangible fixed assets | 22/27 | €1,345 | €30,550 | +€29,205 | +2,171% |
| Furniture and vehicles | 24 | €1,345 | €30,550 | +€29,205 | +2,171% |
| Current assets | 29/58 | €71,977 | €65,857 | -€6,120 | -8.5% |
| Amounts receivable within one year | 40/41 | €67,882 | €1,126 | -€66,756 | -98.3% |
| Trade receivables | 40 | €13,067 | €1,126 | -€11,941 | -91.4% |
| Other amounts receivable | 41 | €54,815 | - | -€54,815 | |
| Cash at bank and in hand | 54/58 | €2,901 | €62,272 | +€59,370 | +2,046% |
| Deferred charges and accrued income | 490/1 | €1,194 | €2,459 | +€1,265 | +106% |
| Total equity and liabilities | 10/49 | €73,322 | €96,406 | +€23,084 | +31.5% |
| Equity | 10/15 | €55,591 | €64,983 | +€9,392 | +16.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €43,191 | €52,583 | +€9,392 | +21.7% |
| Distributable reserves | 133 | €43,191 | €52,583 | +€9,392 | +21.7% |
| Amounts payable | 17/49 | €17,731 | €31,423 | +€13,692 | +77.2% |
| Amounts payable within one year | 42/48 | €17,731 | €31,407 | +€13,676 | +77.1% |
| Financial debts | 43 | €6 | - | -€6 | |
| Credit institutions | 430/8 | €6 | - | -€6 | |
| Trade debts | 44 | €3,924 | €6,493 | +€2,569 | +65.5% |
| Suppliers | 440/4 | €3,924 | €6,493 | +€2,569 | +65.5% |
| Taxes, remuneration and social security | 45 | €12,784 | €20,908 | +€8,124 | +63.6% |
| Taxes | 450/3 | €7,977 | €16,426 | +€8,449 | +106% |
| Remuneration and social security | 454/9 | €4,807 | €4,482 | -€325 | -6.8% |
| Other amounts payable | 47/48 | €1,017 | €4,006 | +€2,989 | +294% |
| Accrued charges and deferred income | 492/3 | - | €16 | +€16 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,594 | €795 | -€4,799 | -85.8% |
| Other operating charges | 640/8 | €856 | €1,012 | +€156 | +18.2% |
| Gross operating margin | 9900 | €20,091 | €14,602 | -€5,489 | -27.3% |
| Operating profit (loss) | 9901 | €13,640 | €12,794 | -€846 | -6.2% |
| Financial income | 75/76B | €616 | €1,416 | +€800 | +130% |
| Recurring financial income | 75 | €616 | €1,416 | +€800 | +130% |
| Financial charges | 65/66B | €193 | €192 | -€1 | -0.5% |
| Recurring financial charges | 65 | €193 | €192 | -€1 | -0.5% |
| Profit (loss) for the period before taxes | 9903 | €14,063 | €14,019 | -€45 | -0.3% |
| Income taxes | 67/77 | €4,500 | €4,627 | +€126 | +2.8% |
| Profit (loss) for the period | 9904 | €9,563 | €9,392 | -€171 | -1.8% |
| Profit (loss) for the period to be appropriated | 9905 | €9,563 | €9,392 | -€171 | -1.8% |
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 19 October 2026 via checked.be.