ClassInOut: 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.
ClassInOut
Largest movements
- Cash +€9,412
up €9,412 (+171%), from €5,504 to €14,916
mainly Depreciation (+€4,371) and Receivables within one year (+€3,503)
- Receivables within one year -€3,503
down €3,503 (-69.2%), from €5,064 to €1,560
of which Trade receivables: -€1,946
- Intangible fixed assets -€3,346
down €3,346 (-27.4%), from €12,194 to €8,848
- Profit (loss) carried forward +€2,386
up €2,386 (+32.7%), from -€7,291 to -€4,904
- Gross operating margin +€3,148
up €3,148 (+75.4%), from €4,177 to €7,324
- Depreciation -€422
down €422 (-8.8%), from €4,793 to €4,371
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 | €22,908 | €25,325 | +€2,416 | +10.5% |
| Fixed assets | 21/28 | €12,340 | €8,848 | -€3,492 | -28.3% |
| Intangible fixed assets | 21 | €12,194 | €8,848 | -€3,346 | -27.4% |
| Tangible fixed assets | 22/27 | €146 | €0 | -€146 | -100% |
| Furniture and vehicles | 24 | €146 | €0 | -€146 | -100% |
| Current assets | 29/58 | €10,568 | €16,477 | +€5,908 | +55.9% |
| Amounts receivable within one year | 40/41 | €5,064 | €1,560 | -€3,503 | -69.2% |
| Trade receivables | 40 | €1,946 | €0 | -€1,946 | -100% |
| Other amounts receivable | 41 | €3,118 | €1,560 | -€1,558 | -50.0% |
| Cash at bank and in hand | 54/58 | €5,504 | €14,916 | +€9,412 | +171% |
| Total equity and liabilities | 10/49 | €22,908 | €25,325 | +€2,416 | +10.5% |
| Equity | 10/15 | €22,689 | €25,076 | +€2,386 | +10.5% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €4,980 | €4,980 | = | 0.0% |
| Distributable reserves | 133 | €4,980 | €4,980 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,291 | -€4,904 | +€2,386 | +32.7% |
| Amounts payable | 17/49 | €219 | €249 | +€30 | +13.7% |
| Amounts payable within one year | 42/48 | - | €249 | +€249 | |
| Trade debts | 44 | - | €249 | +€249 | |
| Suppliers | 440/4 | - | €249 | +€249 | |
| Accrued charges and deferred income | 492/3 | €219 | €0 | -€219 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,793 | €4,371 | -€422 | -8.8% |
| Other operating charges | 640/8 | €451 | €465 | +€14 | +3.2% |
| Gross operating margin | 9900 | €4,177 | €7,324 | +€3,148 | +75.4% |
| Operating profit (loss) | 9901 | -€1,067 | €2,488 | +€3,555 | |
| Financial charges | 65/66B | €102 | €102 | = | 0.0% |
| Recurring financial charges | 65 | €102 | €102 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€1,169 | €2,386 | +€3,555 | |
| Profit (loss) for the period | 9904 | -€1,169 | €2,386 | +€3,555 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,169 | €2,386 | +€3,555 |
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.