Christopher Andersson: 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.
Christopher Andersson
Largest movements
- Cash +€49,730
up €49,730 (+261.9%), from €18,987 to €68,717
mainly Net result for the year (+€68,766) and Tax, wage and social debts (+€10,031)
- Receivables after one year +€31,400
up €31,400 (+111.0%), from €28,283 to €59,683
- Reserves +€68,766
up €68,766 (+277.6%), from €24,772 to €93,538
- Tax, wage and social debts +€10,031
up €10,031 (+47.6%), from €21,085 to €31,116
of which Taxes: +€13,530
- Trade debts +€1,893
up €1,893 (+164.6%), from €1,150 to €3,043
- Gross operating margin +€56,310
up €56,310 (+181.5%), from €31,024 to €87,334
- Taxes +€12,294
up €12,294 (+194.3%), from €6,327 to €18,622
- Financial income +€995
up €995 (+994.4%), from €100 to €1,095
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 | €48,507 | €129,235 | +€80,729 | +166.4% |
| Fixed assets | 21/28 | - | €828 | +€828 | |
| Tangible fixed assets | 22/27 | - | €828 | +€828 | |
| Furniture and vehicles | 24 | - | €828 | +€828 | |
| Current assets | 29/58 | €48,507 | €128,408 | +€79,901 | +164.7% |
| Amounts receivable after more than one year | 29 | €28,283 | €59,683 | +€31,400 | +111.0% |
| Other amounts receivable | 291 | €28,283 | €59,683 | +€31,400 | +111.0% |
| Amounts receivable within one year | 40/41 | €1,236 | €7 | -€1,229 | -99.4% |
| Other amounts receivable | 41 | €1,236 | €7 | -€1,229 | -99.4% |
| Cash at bank and in hand | 54/58 | €18,987 | €68,717 | +€49,730 | +261.9% |
| Total equity and liabilities | 10/49 | €48,507 | €129,235 | +€80,729 | +166.4% |
| Equity | 10/15 | €26,272 | €95,038 | +€68,766 | +261.7% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €24,772 | €93,538 | +€68,766 | +277.6% |
| Distributable reserves | 133 | €24,772 | €93,538 | +€68,766 | +277.6% |
| Amounts payable | 17/49 | €22,235 | €34,198 | +€11,963 | +53.8% |
| Amounts payable within one year | 42/48 | €22,235 | €34,198 | +€11,963 | +53.8% |
| Trade debts | 44 | €1,150 | €3,043 | +€1,893 | +164.6% |
| Suppliers | 440/4 | €1,150 | €3,043 | +€1,893 | +164.6% |
| Taxes, remuneration and social security | 45 | €21,085 | €31,116 | +€10,031 | +47.6% |
| Taxes | 450/3 | €17,586 | €31,116 | +€13,530 | +76.9% |
| Remuneration and social security | 454/9 | €3,499 | €0 | -€3,499 | -100.0% |
| Other amounts payable | 47/48 | - | €38 | +€38 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €276 | +€276 | |
| Gross operating margin | 9900 | €31,024 | €87,334 | +€56,310 | +181.5% |
| Operating profit (loss) | 9901 | €31,024 | €87,058 | +€56,034 | +180.6% |
| Financial income | 75/76B | €100 | €1,095 | +€995 | +994.4% |
| Recurring financial income | 75 | €100 | €1,095 | +€995 | +994.4% |
| Financial charges | 65/66B | €25 | €765 | +€740 | +2961.1% |
| Recurring financial charges | 65 | €25 | €765 | +€740 | +2961.1% |
| Profit (loss) for the period before taxes | 9903 | €31,099 | €87,388 | +€56,289 | +181.0% |
| Income taxes | 67/77 | €6,327 | €18,622 | +€12,294 | +194.3% |
| Profit (loss) for the period | 9904 | €24,772 | €68,766 | +€43,994 | +177.6% |
| Profit (loss) for the period to be appropriated | 9905 | €24,772 | €68,766 | +€43,994 | +177.6% |
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 10 October 2026 via checked.be.