CHILD-PARENT INTERREGULATORY METHOD: 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.
CHILD-PARENT INTERREGULATORY METHOD
Largest movements
- Receivables within one year -€9,239
down €9,239 (-63.1%), from €14,632 to €5,393
of which Trade receivables: -€9,448
- Intangible fixed assets -€4,490
down €4,490 (-54.1%), from €8,304 to €3,814
- Cash +€3,303
up €3,303 (+10.7%), from €30,747 to €34,050
mainly Receivables within one year (+€9,239) and Depreciation (+€4,840)
- Profit (loss) carried forward -€6,989
down €6,989 (-27.4%), from €25,508 to €18,519
- Trade debts -€5,012
down €5,012 (-48.9%), from €10,244 to €5,232
- Tax, wage and social debts +€1,902
up €1,902 (+40.6%), from €4,690 to €6,592
of which Taxes: +€1,470
- Other debts -€740
down €740 (-9.1%), from €8,132 to €7,392
- Other operating charges +€6,132
new in 2025: €6,132
- Taxes -€2,656
no longer reported in 2025 (was €2,656)
- Gross operating margin -€715
down €715 (-14.6%), from €4,896 to €4,181
- Financial charges -€49
down €49 (-19.7%), from €249 to €200
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 | €54,574 | €43,794 | -€10,780 | -19.8% |
| Fixed assets | 21/28 | €9,053 | €4,213 | -€4,840 | -53.5% |
| Intangible fixed assets | 21 | €8,304 | €3,814 | -€4,490 | -54.1% |
| Tangible fixed assets | 22/27 | €749 | €399 | -€350 | -46.7% |
| Furniture and vehicles | 24 | €749 | €399 | -€350 | -46.7% |
| Current assets | 29/58 | €45,521 | €39,581 | -€5,940 | -13.0% |
| Amounts receivable within one year | 40/41 | €14,632 | €5,393 | -€9,239 | -63.1% |
| Trade receivables | 40 | €14,629 | €5,181 | -€9,448 | -64.6% |
| Other amounts receivable | 41 | €3 | €212 | +€209 | +6,967% |
| Cash at bank and in hand | 54/58 | €30,747 | €34,050 | +€3,303 | +10.7% |
| Deferred charges and accrued income | 490/1 | €142 | €138 | -€4 | -2.8% |
| Total equity and liabilities | 10/49 | €54,574 | €43,794 | -€10,780 | -19.8% |
| Equity | 10/15 | €31,508 | €24,519 | -€6,989 | -22.2% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €25,508 | €18,519 | -€6,989 | -27.4% |
| Amounts payable | 17/49 | €23,066 | €19,275 | -€3,791 | -16.4% |
| Amounts payable within one year | 42/48 | €23,066 | €19,216 | -€3,850 | -16.7% |
| Trade debts | 44 | €10,244 | €5,232 | -€5,012 | -48.9% |
| Suppliers | 440/4 | €10,244 | €5,232 | -€5,012 | -48.9% |
| Taxes, remuneration and social security | 45 | €4,690 | €6,592 | +€1,902 | +40.6% |
| Taxes | 450/3 | €4,402 | €5,872 | +€1,470 | +33.4% |
| Remuneration and social security | 454/9 | €288 | €720 | +€432 | +150% |
| Other amounts payable | 47/48 | €8,132 | €7,392 | -€740 | -9.1% |
| Accrued charges and deferred income | 492/3 | - | €59 | +€59 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,840 | €4,840 | = | 0.0% |
| Other operating charges | 640/8 | - | €6,132 | +€6,132 | |
| Gross operating margin | 9900 | €4,896 | €4,181 | -€715 | -14.6% |
| Operating profit (loss) | 9901 | €56 | -€6,791 | -€6,847 | |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | €249 | €200 | -€49 | -19.7% |
| Recurring financial charges | 65 | €249 | €200 | -€49 | -19.7% |
| Profit (loss) for the period before taxes | 9903 | -€193 | -€6,989 | -€6,796 | -3,521% |
| Income taxes | 67/77 | €2,656 | - | -€2,656 | |
| Profit (loss) for the period | 9904 | -€2,849 | -€6,989 | -€4,140 | -145% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,849 | -€6,989 | -€4,140 | -145% |
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 18 October 2026 via checked.be.