Changin'It: 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.
Changin'It
Largest movements
- Receivables within one year +€4,260
up €4,260 (+90.4%), from €4,714 to €8,975
of which Trade receivables: +€4,831
- Tangible fixed assets -€1,516
down €1,516 (-35.4%), from €4,285 to €2,769
of which Furniture and vehicles: -€1,454
- Cash -€1,511
down €1,511 (-71.9%), from €2,100 to €589
mainly Net result for the year (-€68,269) and Receivables within one year (-€4,260)
- Formation expenses -€338
down €338 (-71.3%), from €474 to €136
- Deferred charges and accrued income +€224
up €224 (+15.3%), from €1,466 to €1,690
- Profit (loss) carried forward -€68,269
down €68,269 (-100%), from -€67,958 to -€136,227
- Other debts +€58,582
up €58,582 (+77.5%), from €75,626 to €134,208
- Trade debts +€10,547
up €10,547 (+229%), from €4,596 to €15,143
- Gross operating margin +€2,676
up €2,676 (+4.0%), from -€66,218 to -€63,543
- Depreciation -€811
down €811 (-27.4%), from €2,954 to €2,143
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 | €13,454 | €14,448 | +€994 | +7.4% |
| Formation expenses | 20 | €474 | €136 | -€338 | -71.3% |
| Fixed assets | 21/28 | €4,698 | €3,057 | -€1,641 | -34.9% |
| Tangible fixed assets | 22/27 | €4,285 | €2,769 | -€1,516 | -35.4% |
| Plant, machinery and equipment | 23 | €233 | €170 | -€63 | -26.9% |
| Furniture and vehicles | 24 | €4,052 | €2,599 | -€1,454 | -35.9% |
| Financial fixed assets | 28 | €413 | €288 | -€125 | -30.3% |
| Current assets | 29/58 | €8,281 | €11,255 | +€2,974 | +35.9% |
| Amounts receivable within one year | 40/41 | €4,714 | €8,975 | +€4,260 | +90.4% |
| Trade receivables | 40 | €3,520 | €8,352 | +€4,831 | +137% |
| Other amounts receivable | 41 | €1,194 | €623 | -€571 | -47.8% |
| Cash at bank and in hand | 54/58 | €2,100 | €589 | -€1,511 | -71.9% |
| Deferred charges and accrued income | 490/1 | €1,466 | €1,690 | +€224 | +15.3% |
| Total equity and liabilities | 10/49 | €13,454 | €14,448 | +€994 | +7.4% |
| Equity | 10/15 | -€66,958 | -€135,227 | -€68,269 | -102% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€67,958 | -€136,227 | -€68,269 | -100% |
| Amounts payable | 17/49 | €80,412 | €149,675 | +€69,263 | +86.1% |
| Amounts payable within one year | 42/48 | €80,412 | €149,675 | +€69,263 | +86.1% |
| Trade debts | 44 | €4,596 | €15,143 | +€10,547 | +229% |
| Suppliers | 440/4 | €4,596 | €15,143 | +€10,547 | +229% |
| Taxes, remuneration and social security | 45 | €189 | €324 | +€134 | +71.0% |
| Taxes | 450/3 | €189 | €324 | +€134 | +71.0% |
| Other amounts payable | 47/48 | €75,626 | €134,208 | +€58,582 | +77.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,954 | €2,143 | -€811 | -27.4% |
| Other operating charges | 640/8 | €1,015 | €374 | -€641 | -63.2% |
| Gross operating margin | 9900 | -€66,218 | -€63,543 | +€2,676 | +4.0% |
| Operating profit (loss) | 9901 | -€70,187 | -€66,060 | +€4,128 | +5.9% |
| Financial income | 75/76B | €0 | €1 | +€0 | +113% |
| Recurring financial income | 75 | €0 | €1 | +€0 | +113% |
| Financial charges | 65/66B | €2,388 | €2,034 | -€355 | -14.9% |
| Recurring financial charges | 65 | €2,388 | €2,034 | -€355 | -14.9% |
| Profit (loss) for the period before taxes | 9903 | -€72,575 | -€68,093 | +€4,483 | +6.2% |
| Income taxes | 67/77 | €215 | €176 | -€39 | -18.1% |
| Profit (loss) for the period | 9904 | -€72,791 | -€68,269 | +€4,522 | +6.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€72,791 | -€68,269 | +€4,522 | +6.2% |
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 13 October 2026 via checked.be.