CHOICE 4u: 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.
CHOICE 4u
Largest movements
- Cash +€28,811
up €28,811 (+53.0%), from €54,391 to €83,202
mainly Other debts (+€21,997) and Net result for the year (+€9,439)
- Receivables within one year +€15,892
up €15,892 (+250%), from €6,350 to €22,241
of which Trade receivables: +€11,102
- Other debts +€21,997
up €21,997 (+44.7%), from €49,204 to €71,201
- Reserves +€9,000
up €9,000 (+78.3%), from €11,500 to €20,500
- Tax, wage and social debts +€7,513
up €7,513 (+714%), from €1,052 to €8,566
- Accrued charges and deferred income +€3,010
up €3,010 (+95.1%), from €3,164 to €6,174
- Trade debts +€2,423
up €2,423 (+87.6%), from €2,766 to €5,189
- Gross operating margin +€18,962
up €18,962, from -€3,147 to €15,815
- Taxes +€2,556
up €2,556 (+1,317%), from €194 to €2,750
- Financial charges +€1,504
up €1,504 (+81.0%), from €1,858 to €3,362
of which Financial charges: +€1,393
- Financial income -€948
down €948 (-94.5%), from €1,004 to €56
of which Financial income: -€948
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 | €62,116 | €106,498 | +€44,383 | +71.5% |
| Fixed assets | 21/28 | €775 | €455 | -€320 | -41.2% |
| Tangible fixed assets | 22/27 | €775 | €455 | -€320 | -41.2% |
| Furniture and vehicles | 24 | €775 | €455 | -€320 | -41.2% |
| Current assets | 29/58 | €61,341 | €106,043 | +€44,702 | +72.9% |
| Stocks and contracts in progress | 3 | €600 | €600 | = | 0.0% |
| Stocks | 30/36 | €600 | €600 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €6,350 | €22,241 | +€15,892 | +250% |
| Trade receivables | 40 | €5,554 | €16,656 | +€11,102 | +200% |
| Other amounts receivable | 41 | €795 | €5,585 | +€4,790 | +602% |
| Cash at bank and in hand | 54/58 | €54,391 | €83,202 | +€28,811 | +53.0% |
| Total equity and liabilities | 10/49 | €62,116 | €106,498 | +€44,383 | +71.5% |
| Equity | 10/15 | €5,929 | €15,369 | +€9,439 | +159% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €11,500 | €20,500 | +€9,000 | +78.3% |
| Distributable reserves | 133 | €11,500 | €20,500 | +€9,000 | +78.3% |
| Profit (loss) carried forward | 14 | -€11,771 | -€11,331 | +€439 | +3.7% |
| Amounts payable | 17/49 | €56,186 | €91,130 | +€34,943 | +62.2% |
| Amounts payable within one year | 42/48 | €53,022 | €84,955 | +€31,933 | +60.2% |
| Trade debts | 44 | €2,766 | €5,189 | +€2,423 | +87.6% |
| Suppliers | 440/4 | €2,766 | €5,189 | +€2,423 | +87.6% |
| Taxes, remuneration and social security | 45 | €1,052 | €8,566 | +€7,513 | +714% |
| Taxes | 450/3 | €1,052 | €8,566 | +€7,513 | +714% |
| Other amounts payable | 47/48 | €49,204 | €71,201 | +€21,997 | +44.7% |
| Accrued charges and deferred income | 492/3 | €3,164 | €6,174 | +€3,010 | +95.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €309 | €320 | +€11 | +3.5% |
| Gross operating margin | 9900 | -€3,147 | €15,815 | +€18,962 | |
| Operating profit (loss) | 9901 | -€3,456 | €15,496 | +€18,951 | |
| Financial income | 75/76B | €1,004 | €56 | -€948 | -94.5% |
| Recurring financial income | 75 | €1,004 | €56 | -€948 | -94.5% |
| Non-recurring financial income | 76B | €1,004 | €56 | -€948 | -94.5% |
| Financial charges | 65/66B | €1,858 | €3,362 | +€1,504 | +81.0% |
| Recurring financial charges | 65 | €1,828 | €3,221 | +€1,393 | +76.2% |
| Non-recurring financial charges | 66B | €30 | €141 | +€111 | +373% |
| Profit (loss) for the period before taxes | 9903 | -€4,310 | €12,189 | +€16,499 | |
| Income taxes | 67/77 | €194 | €2,750 | +€2,556 | +1,317% |
| Profit (loss) for the period | 9904 | -€4,504 | €9,439 | +€13,943 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,504 | €9,439 | +€13,943 |
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 27 October 2026 via checked.be.