CHECK!: what changed
Two fiscal 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.
CHECK!
Largest movements
- Tangible fixed assets -€10,015
down €10,015 (-16.3%), from €61,608 to €51,593
of which Furniture and vehicles: -€5,121
- Cash +€1,328
up €1,328 (+44.4%), from €2,992 to €4,320
mainly Depreciation (+€12,407) and Net result for the year (+€8,072)
- Profit (loss) carried forward +€8,072
up €8,072 (+95.1%), from -€8,491 to -€419
- Other debts -€7,626
down €7,626 (-20.8%), from €36,721 to €29,096
- Debts after one year -€7,061
down €7,061 (-56.2%), from €12,569 to €5,507
- Current portion of long-term debt -€3,487
down €3,487 (-33.1%), from €10,549 to €7,061
- Trade debts +€3,319
up €3,319 (+173.2%), from €1,916 to €5,234
- Gross operating margin -€16,395
down €16,395 (-37.1%), from €44,185 to €27,790
- Taxes -€3,413
down €3,413 (-55.5%), from €6,152 to €2,739
- Depreciation +€1,980
up €1,980 (+19.0%), from €10,427 to €12,407
- Financial charges -€645
down €645 (-34.8%), from €1,855 to €1,211
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.
Cash bridge derived
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 | €83,686 | €74,318 | -€9,368 | -11.2% |
| Fixed assets | 21/28 | €61,798 | €51,668 | -€10,130 | -16.4% |
| Intangible fixed assets | 21 | €140 | €25 | -€115 | -82.0% |
| Tangible fixed assets | 22/27 | €61,608 | €51,593 | -€10,015 | -16.3% |
| Land and buildings | 22 | €31,563 | €26,669 | -€4,894 | -15.5% |
| Furniture and vehicles | 24 | €30,045 | €24,924 | -€5,121 | -17.0% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €21,888 | €22,649 | +€762 | +3.5% |
| Amounts receivable within one year | 40/41 | €16,723 | €16,329 | -€394 | -2.4% |
| Trade receivables | 40 | €11,926 | €11,281 | -€645 | -5.4% |
| Other amounts receivable | 41 | €4,797 | €5,048 | +€252 | +5.2% |
| Cash at bank and in hand | 54/58 | €2,992 | €4,320 | +€1,328 | +44.4% |
| Deferred charges and accrued income | 490/1 | €2,173 | €2,001 | -€173 | -7.9% |
| Total equity and liabilities | 10/49 | €83,686 | €74,318 | -€9,368 | -11.2% |
| Equity | 10/15 | €11,969 | €20,041 | +€8,072 | +67.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,491 | -€419 | +€8,072 | +95.1% |
| Amounts payable | 17/49 | €71,717 | €54,277 | -€17,440 | -24.3% |
| Amounts payable after more than one year | 17 | €12,569 | €5,507 | -€7,061 | -56.2% |
| Financial debts | 170/4 | €12,569 | €5,507 | -€7,061 | -56.2% |
| Amounts payable within one year | 42/48 | €57,055 | €47,442 | -€9,614 | -16.8% |
| Current portion of amounts payable after more than one year | 42 | €10,549 | €7,061 | -€3,487 | -33.1% |
| Trade debts | 44 | €1,916 | €5,234 | +€3,319 | +173.2% |
| Suppliers | 440/4 | €1,916 | €5,234 | +€3,319 | +173.2% |
| Taxes, remuneration and social security | 45 | €7,870 | €6,050 | -€1,819 | -23.1% |
| Taxes | 450/3 | €1,870 | €3,050 | +€1,181 | +63.2% |
| Remuneration and social security | 454/9 | €6,000 | €3,000 | -€3,000 | -50.0% |
| Other amounts payable | 47/48 | €36,721 | €29,096 | -€7,626 | -20.8% |
| Accrued charges and deferred income | 492/3 | €2,093 | €1,328 | -€765 | -36.6% |
| Non-recurring operating income | 76A | - | €1,750 | +€1,750 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,427 | €12,407 | +€1,980 | +19.0% |
| Other operating charges | 640/8 | €3,597 | €3,685 | +€88 | +2.4% |
| Gross operating margin | 9900 | €44,185 | €27,790 | -€16,395 | -37.1% |
| Operating profit (loss) | 9901 | €30,161 | €11,698 | -€18,463 | -61.2% |
| Financial income | 75/76B | €231 | €323 | +€92 | +39.9% |
| Recurring financial income | 75 | €231 | €323 | +€92 | +39.9% |
| Financial charges | 65/66B | €1,855 | €1,211 | -€645 | -34.8% |
| Recurring financial charges | 65 | €1,855 | €1,211 | -€645 | -34.8% |
| Profit (loss) for the period before taxes | 9903 | €28,537 | €10,811 | -€17,726 | -62.1% |
| Income taxes | 67/77 | €6,152 | €2,739 | -€3,413 | -55.5% |
| Profit (loss) for the period | 9904 | €22,385 | €8,072 | -€14,313 | -63.9% |
| Profit (loss) for the period to be appropriated | 9905 | €22,385 | €8,072 | -€14,313 | -63.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.