Change2Perform: 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.
Change2Perform
Largest movements
- Cash -€123,441
down €123,441 (-91.1%), from €135,443 to €12,003
mainly Contributions, distributions and other (-€108,235) and Trade debts (-€47,810)
- Receivables within one year -€52,811
down €52,811 (-99.3%), from €53,204 to €393
of which Trade receivables: -€48,400
- Profit (loss) carried forward -€128,794
down €128,794 (-94.9%), from €135,723 to €6,930
- Trade debts -€47,810
down €47,810 (-98.6%), from €48,509 to €699
- Gross operating margin +€22,008
up €22,008 (+54.3%), from -€40,507 to -€18,499
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 | €189,888 | €13,693 | -€176,195 | -92.8% |
| Current assets | 29/58 | €189,888 | €13,693 | -€176,195 | -92.8% |
| Amounts receivable within one year | 40/41 | €53,204 | €393 | -€52,811 | -99.3% |
| Trade receivables | 40 | €48,793 | €393 | -€48,400 | -99.2% |
| Other amounts receivable | 41 | €4,411 | €0 | -€4,411 | -100% |
| Cash at bank and in hand | 54/58 | €135,443 | €12,003 | -€123,441 | -91.1% |
| Deferred charges and accrued income | 490/1 | €1,241 | €1,297 | +€56 | +4.6% |
| Total equity and liabilities | 10/49 | €189,888 | €13,693 | -€176,195 | -92.8% |
| Equity | 10/15 | €138,723 | €9,930 | -€128,794 | -92.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €135,723 | €6,930 | -€128,794 | -94.9% |
| Amounts payable | 17/49 | €51,165 | €3,763 | -€47,402 | -92.6% |
| Amounts payable within one year | 42/48 | €51,165 | €3,763 | -€47,402 | -92.6% |
| Trade debts | 44 | €48,509 | €699 | -€47,810 | -98.6% |
| Suppliers | 440/4 | €48,509 | €699 | -€47,810 | -98.6% |
| Taxes, remuneration and social security | 45 | €289 | €698 | +€409 | +141% |
| Taxes | 450/3 | €289 | €698 | +€409 | +141% |
| Other amounts payable | 47/48 | €2,367 | €2,367 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €792 | €438 | -€354 | -44.7% |
| Gross operating margin | 9900 | -€40,507 | -€18,499 | +€22,008 | +54.3% |
| Operating profit (loss) | 9901 | -€41,299 | -€18,937 | +€22,362 | +54.1% |
| Financial income | 75/76B | €0 | €0 | +€0 | |
| Recurring financial income | 75 | €0 | €0 | +€0 | |
| Financial charges | 65/66B | €1,463 | €1,213 | -€250 | -17.1% |
| Recurring financial charges | 65 | €1,463 | €1,213 | -€250 | -17.1% |
| Profit (loss) for the period before taxes | 9903 | -€42,763 | -€20,150 | +€22,613 | +52.9% |
| Income taxes | 67/77 | €289 | €409 | +€120 | +41.4% |
| Profit (loss) for the period | 9904 | -€43,052 | -€20,558 | +€22,493 | +52.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€43,052 | -€20,558 | +€22,493 | +52.2% |
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 31 October 2026 via checked.be.