Census: 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.
Census
Largest movements
- Cash -€33,359
down €33,359 (-39.0%), from €85,459 to €52,100
mainly Receivables within one year (-€15,240) and Other debts (-€13,000)
- Receivables within one year +€15,240
up €15,240 (+368%), from €4,142 to €19,382
of which Trade receivables: +€9,789
- Other debts -€13,000
down €13,000 (-65.0%), from €20,000 to €7,000
- Tax, wage and social debts -€8,277
down €8,277 (-28.0%), from €29,554 to €21,278
- Profit (loss) carried forward +€4,231
up €4,231 (+13.0%), from €32,442 to €36,673
- Current portion of long-term debt -€2,810
no longer reported in 2025 (was €2,810)
- Contributions +€2,360
up €2,360 (+39.3%), from €6,000 to €8,360
of which Contributions outside capital: +€8,360
- Gross operating margin -€23,131
down €23,131 (-49.5%), from €46,694 to €23,563
- Depreciation -€7,972
down €7,972 (-61.5%), from €12,967 to €4,995
- Taxes -€5,479
down €5,479 (-65.1%), from €8,414 to €2,935
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 | €97,924 | €78,693 | -€19,232 | -19.6% |
| Fixed assets | 21/28 | €4,701 | €3,721 | -€979 | -20.8% |
| Intangible fixed assets | 21 | €50 | - | -€50 | |
| Tangible fixed assets | 22/27 | €4,607 | €3,678 | -€929 | -20.2% |
| Furniture and vehicles | 24 | €4,607 | €3,678 | -€929 | -20.2% |
| Financial fixed assets | 28 | €43 | €43 | = | 0.0% |
| Current assets | 29/58 | €93,224 | €74,971 | -€18,252 | -19.6% |
| Amounts receivable within one year | 40/41 | €4,142 | €19,382 | +€15,240 | +368% |
| Trade receivables | 40 | - | €9,789 | +€9,789 | |
| Other amounts receivable | 41 | €4,142 | €9,593 | +€5,451 | +132% |
| Cash at bank and in hand | 54/58 | €85,459 | €52,100 | -€33,359 | -39.0% |
| Deferred charges and accrued income | 490/1 | €3,623 | €3,489 | -€134 | -3.7% |
| Total equity and liabilities | 10/49 | €97,924 | €78,693 | -€19,232 | -19.6% |
| Equity | 10/15 | €40,802 | €45,033 | +€4,231 | +10.4% |
| Contributions | 10/11 | €6,000 | €8,360 | +€2,360 | +39.3% |
| Capital | 10 | €6,000 | - | -€6,000 | |
| Issued capital | 100 | €23,600 | - | -€23,600 | |
| Uncalled capital | 101 | €17,600 | - | -€17,600 | |
| Contributions outside capital | 11 | - | €8,360 | +€8,360 | |
| Other | 1109/19 | - | €8,360 | +€8,360 | |
| Reserves | 13 | €2,360 | - | -€2,360 | |
| Non-distributable reserves | 130/1 | €2,360 | - | -€2,360 | |
| Legal reserve | 130 | €2,360 | - | -€2,360 | |
| Profit (loss) carried forward | 14 | €32,442 | €36,673 | +€4,231 | +13.0% |
| Amounts payable | 17/49 | €57,122 | €33,659 | -€23,463 | -41.1% |
| Amounts payable within one year | 42/48 | €57,122 | €33,659 | -€23,463 | -41.1% |
| Current portion of amounts payable after more than one year | 42 | €2,810 | - | -€2,810 | |
| Trade debts | 44 | €4,758 | €5,382 | +€624 | +13.1% |
| Suppliers | 440/4 | €4,758 | €5,382 | +€624 | +13.1% |
| Taxes, remuneration and social security | 45 | €29,554 | €21,278 | -€8,277 | -28.0% |
| Taxes | 450/3 | €29,554 | €21,278 | -€8,277 | -28.0% |
| Other amounts payable | 47/48 | €20,000 | €7,000 | -€13,000 | -65.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,967 | €4,995 | -€7,972 | -61.5% |
| Other operating charges | 640/8 | €1,302 | €1,119 | -€183 | -14.0% |
| Gross operating margin | 9900 | €46,694 | €23,563 | -€23,131 | -49.5% |
| Operating profit (loss) | 9901 | €32,425 | €17,449 | -€14,976 | -46.2% |
| Financial income | 75/76B | €9 | - | -€9 | |
| Recurring financial income | 75 | €9 | - | -€9 | |
| Financial charges | 65/66B | €217 | €283 | +€66 | +30.6% |
| Recurring financial charges | 65 | €217 | €283 | +€66 | +30.6% |
| Profit (loss) for the period before taxes | 9903 | €32,218 | €17,166 | -€15,051 | -46.7% |
| Income taxes | 67/77 | €8,414 | €2,935 | -€5,479 | -65.1% |
| Profit (loss) for the period | 9904 | €23,803 | €14,231 | -€9,573 | -40.2% |
| Profit (loss) for the period to be appropriated | 9905 | €23,803 | €14,231 | -€9,573 | -40.2% |
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 14 October 2026 via checked.be.