CHRIS@YOUR SIDE: 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.
CHRIS@YOUR SIDE
Largest movements
- Receivables within one year -€1,727
down €1,727 (-91.6%), from €1,885 to €159
- Tangible fixed assets +€612
new in 2025: €612
- Cash +€484
up €484 (+313.7%), from €154 to €638
mainly Receivables within one year (+€1,727) and Depreciation (+€277)
- Trade debts -€531
no longer reported in 2025 (was €531)
- Tax, wage and social debts -€100
no longer reported in 2025 (was €100)
- Gross operating margin +€869
up €869, from -€258 to €611
- Taxes -€541
down €541 (-89.2%), from €606 to €65
- Depreciation +€277
new in 2025: €277
- Financial charges -€31
down €31 (-17.0%), from €182 to €151
- Financial income -€13
no longer reported in 2025 (was €13)
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 | €2,040 | €1,409 | -€631 | -30.9% |
| Fixed assets | 21/28 | - | €612 | +€612 | |
| Tangible fixed assets | 22/27 | - | €612 | +€612 | |
| Furniture and vehicles | 24 | - | €612 | +€612 | |
| Current assets | 29/58 | €2,040 | €797 | -€1,243 | -60.9% |
| Amounts receivable within one year | 40/41 | €1,885 | €159 | -€1,727 | -91.6% |
| Other amounts receivable | 41 | €1,885 | €159 | -€1,727 | -91.6% |
| Cash at bank and in hand | 54/58 | €154 | €638 | +€484 | +313.7% |
| Total equity and liabilities | 10/49 | €2,040 | €1,409 | -€631 | -30.9% |
| Equity | 10/15 | -€2,366 | -€2,366 | = | 0.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €159 | €159 | = | 0.0% |
| Non-distributable reserves | 130/1 | €159 | €159 | = | 0.0% |
| Reserves not available under the articles | 1311 | €159 | €159 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,925 | -€14,925 | = | 0.0% |
| Amounts payable | 17/49 | €4,406 | €3,775 | -€631 | -14.3% |
| Amounts payable within one year | 42/48 | €4,406 | €3,775 | -€631 | -14.3% |
| Trade debts | 44 | €531 | - | -€531 | |
| Suppliers | 440/4 | €531 | - | -€531 | |
| Taxes, remuneration and social security | 45 | €100 | - | -€100 | |
| Taxes | 450/3 | €100 | - | -€100 | |
| Other amounts payable | 47/48 | €3,775 | €3,775 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €277 | +€277 | |
| Other operating charges | 640/8 | €160 | €162 | +€2 | +1.2% |
| Gross operating margin | 9900 | -€258 | €611 | +€869 | |
| Operating profit (loss) | 9901 | -€418 | €172 | +€590 | |
| Financial income | 75/76B | €13 | - | -€13 | |
| Recurring financial income | 75 | €13 | - | -€13 | |
| Financial charges | 65/66B | €182 | €151 | -€31 | -17.0% |
| Recurring financial charges | 65 | €182 | €151 | -€31 | -17.0% |
| Profit (loss) for the period before taxes | 9903 | -€586 | €21 | +€608 | |
| Income taxes | 67/77 | €606 | €65 | -€541 | -89.2% |
| Profit (loss) for the period | 9904 | -€1,193 | -€44 | +€1,149 | +96.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,193 | -€44 | +€1,149 | +96.3% |
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 5 October 2026 via checked.be.