CHALLENGE YOURSELF: 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.
CHALLENGE YOURSELF
Largest movements
- Deferred charges and accrued income +€2,518
up €2,518 (+2,134%), from €118 to €2,636
- Receivables within one year -€789
down €789 (-13.3%), from €5,911 to €5,122
- Other debts -€4,324
down €4,324 (-61.1%), from €7,080 to €2,756
- Trade debts +€3,497
up €3,497 (+404%), from €866 to €4,363
- Tax, wage and social debts +€2,258
up €2,258 (+254%), from €891 to €3,149
- Profit (loss) carried forward +€373
up €373 (+29.3%), from -€1,270 to -€898
- Gross operating margin +€1,578
up €1,578 (+67.2%), from €2,350 to €3,929
- Taxes +€1,548
up €1,548 (+1,132%), from €137 to €1,685
- Staff costs -€1,390
no longer reported in 2025 (was €1,390)
- Other operating charges -€1,210
down €1,210 (-58.3%), from €2,076 to €866
- Financial charges +€992
up €992 (+5,237%), from €19 to €1,011
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 | €9,566 | €11,404 | +€1,838 | +19.2% |
| Fixed assets | 21/28 | €250 | €250 | = | 0.0% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €9,316 | €11,154 | +€1,838 | +19.7% |
| Amounts receivable within one year | 40/41 | €5,911 | €5,122 | -€789 | -13.3% |
| Trade receivables | 40 | €5,911 | €5,122 | -€789 | -13.3% |
| Cash at bank and in hand | 54/58 | €3,287 | €3,396 | +€109 | +3.3% |
| Deferred charges and accrued income | 490/1 | €118 | €2,636 | +€2,518 | +2,134% |
| Total equity and liabilities | 10/49 | €9,566 | €11,404 | +€1,838 | +19.2% |
| Equity | 10/15 | €730 | €1,102 | +€373 | +51.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,270 | -€898 | +€373 | +29.3% |
| Amounts payable | 17/49 | €8,837 | €10,302 | +€1,465 | +16.6% |
| Amounts payable within one year | 42/48 | €8,837 | €10,302 | +€1,465 | +16.6% |
| Financial debts | 43 | - | €33 | +€33 | |
| Credit institutions | 430/8 | - | €33 | +€33 | |
| Trade debts | 44 | €866 | €4,363 | +€3,497 | +404% |
| Suppliers | 440/4 | €866 | €4,363 | +€3,497 | +404% |
| Taxes, remuneration and social security | 45 | €891 | €3,149 | +€2,258 | +254% |
| Taxes | 450/3 | €891 | €3,149 | +€2,258 | +254% |
| Other amounts payable | 47/48 | €7,080 | €2,756 | -€4,324 | -61.1% |
| Remuneration, social security and pensions | 62 | €1,390 | - | -€1,390 | |
| Other operating charges | 640/8 | €2,076 | €866 | -€1,210 | -58.3% |
| Gross operating margin | 9900 | €2,350 | €3,929 | +€1,578 | +67.2% |
| Operating profit (loss) | 9901 | -€1,115 | €3,063 | +€4,178 | |
| Financial income | 75/76B | €0 | €6 | +€5 | +1,224% |
| Recurring financial income | 75 | €0 | €6 | +€5 | +1,224% |
| Financial charges | 65/66B | €19 | €1,011 | +€992 | +5,237% |
| Recurring financial charges | 65 | €19 | €1,011 | +€992 | +5,237% |
| Profit (loss) for the period before taxes | 9903 | -€1,134 | €2,058 | +€3,191 | |
| Income taxes | 67/77 | €137 | €1,685 | +€1,548 | +1,132% |
| Profit (loss) for the period | 9904 | -€1,270 | €373 | +€1,643 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,270 | €373 | +€1,643 |
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 24 October 2026 via checked.be.