CLASSIC EVENTS: 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.
CLASSIC EVENTS
Largest movements
- Receivables within one year +€27,205
up €27,205 (+204.7%), from €13,289 to €40,494
of which Trade receivables: +€21,908
- Deferred charges and accrued income -€24,000
no longer reported in 2025 (was €24,000)
- Tangible fixed assets -€13,959
down €13,959 (-7.3%), from €191,487 to €177,528
- Cash +€10,331
up €10,331 (+79.1%), from €13,055 to €23,386
mainly Net result for the year (+€154,582) and Deferred charges and accrued income (+€24,000)
- Profit (loss) carried forward +€154,582
up €154,582 (+39.5%), from -€391,514 to -€236,931
- Other debts -€145,420
down €145,420 (-39.7%), from €366,556 to €221,136
- Trade debts -€9,584
down €9,584 (-94.6%), from €10,136 to €552
- Gross operating margin +€101,527
up €101,527 (+89.1%), from €113,998 to €215,526
- Other operating charges +€36,227
up €36,227 (+341.8%), from €10,598 to €46,824
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 | €241,830 | €241,408 | -€422 | -0.2% |
| Fixed assets | 21/28 | €191,487 | €177,528 | -€13,959 | -7.3% |
| Tangible fixed assets | 22/27 | €191,487 | €177,528 | -€13,959 | -7.3% |
| Land and buildings | 22 | €191,487 | €177,528 | -€13,959 | -7.3% |
| Current assets | 29/58 | €50,343 | €63,880 | +€13,537 | +26.9% |
| Amounts receivable within one year | 40/41 | €13,289 | €40,494 | +€27,205 | +204.7% |
| Trade receivables | 40 | €13,242 | €35,150 | +€21,908 | +165.4% |
| Other amounts receivable | 41 | €47 | €5,344 | +€5,297 | +11302.0% |
| Cash at bank and in hand | 54/58 | €13,055 | €23,386 | +€10,331 | +79.1% |
| Deferred charges and accrued income | 490/1 | €24,000 | - | -€24,000 | |
| Total equity and liabilities | 10/49 | €241,830 | €241,408 | -€422 | -0.2% |
| Equity | 10/15 | -€138,662 | €15,920 | +€154,582 | |
| Contributions | 10/11 | €252,851 | €252,851 | = | 0.0% |
| Capital | 10 | €252,851 | €252,851 | = | 0.0% |
| Issued capital | 100 | €252,851 | €252,851 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€391,514 | -€236,931 | +€154,582 | +39.5% |
| Amounts payable | 17/49 | €380,492 | €225,488 | -€155,004 | -40.7% |
| Amounts payable after more than one year | 17 | €3,800 | €3,800 | = | 0.0% |
| Other amounts payable | 178/9 | €3,800 | €3,800 | = | 0.0% |
| Amounts payable within one year | 42/48 | €376,692 | €221,688 | -€155,004 | -41.1% |
| Trade debts | 44 | €10,136 | €552 | -€9,584 | -94.6% |
| Suppliers | 440/4 | €10,136 | €552 | -€9,584 | -94.6% |
| Other amounts payable | 47/48 | €366,556 | €221,136 | -€145,420 | -39.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,865 | €13,959 | +€94 | +0.7% |
| Other operating charges | 640/8 | €10,598 | €46,824 | +€36,227 | +341.8% |
| Gross operating margin | 9900 | €113,998 | €215,526 | +€101,527 | +89.1% |
| Operating profit (loss) | 9901 | €89,536 | €154,742 | +€65,207 | +72.8% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €117 | €160 | +€43 | +36.4% |
| Recurring financial charges | 65 | €117 | €160 | +€43 | +36.4% |
| Profit (loss) for the period before taxes | 9903 | €89,418 | €154,582 | +€65,164 | +72.9% |
| Profit (loss) for the period | 9904 | €89,418 | €154,582 | +€65,164 | +72.9% |
| Profit (loss) for the period to be appropriated | 9905 | €89,418 | €154,582 | +€65,164 | +72.9% |
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 11 October 2026 via checked.be.