CLASSY MODE: 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.
CLASSY MODE
Largest movements
- Cash +€14,283
up €14,283 (+116.8%), from €12,224 to €26,507
mainly Stocks and contracts (+€7,561) and Other debts (+€7,541)
- Stocks and contracts -€7,561
down €7,561 (-13.4%), from €56,547 to €48,986
- Receivables within one year +€1,744
up €1,744 (+186.7%), from €934 to €2,678
- Other debts +€7,541
up €7,541 (+115.3%), from €6,541 to €14,082
- Tax, wage and social debts +€5,224
up €5,224 (+19.7%), from €26,491 to €31,715
of which Taxes: +€5,224
- Trade debts -€4,345
down €4,345 (-33.1%), from €13,116 to €8,770
- Debts after one year -€3,815
down €3,815 (-22.4%), from €17,025 to €13,210
- Profit (loss) carried forward +€2,921
up €2,921 (+19.6%), from €14,883 to €17,804
- Purchases and services +€32,932
up €32,932 (+7.9%), from €414,490 to €447,422
- Taxes +€1,011
up €1,011 (+56.6%), from €1,786 to €2,797
- Gross operating margin +€458
up €458 (+5.6%), from €8,101 to €8,559
- Other operating charges +€211
up €211 (+12.3%), from €1,713 to €1,924
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 | €102,218 | €110,204 | +€7,985 | +7.8% |
| Fixed assets | 21/28 | €32,033 | €32,033 | = | 0.0% |
| Tangible fixed assets | 22/27 | €32,033 | €32,033 | = | 0.0% |
| Furniture and vehicles | 24 | €32,033 | €32,033 | = | 0.0% |
| Current assets | 29/58 | €70,186 | €78,171 | +€7,985 | +11.4% |
| Stocks and contracts in progress | 3 | €56,547 | €48,986 | -€7,561 | -13.4% |
| Stocks | 30/36 | €56,547 | €48,986 | -€7,561 | -13.4% |
| Amounts receivable within one year | 40/41 | €934 | €2,678 | +€1,744 | +186.7% |
| Other amounts receivable | 41 | €934 | €2,678 | +€1,744 | +186.7% |
| Cash at bank and in hand | 54/58 | €12,224 | €26,507 | +€14,283 | +116.8% |
| Deferred charges and accrued income | 490/1 | €481 | - | -€481 | |
| Total equity and liabilities | 10/49 | €102,218 | €110,204 | +€7,985 | +7.8% |
| Equity | 10/15 | €34,537 | €38,264 | +€3,727 | +10.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,054 | €1,860 | +€806 | +76.5% |
| Non-distributable reserves | 130/1 | €1,054 | €1,860 | +€806 | +76.5% |
| Legal reserve | 130 | €1,054 | €1,860 | +€806 | +76.5% |
| Profit (loss) carried forward | 14 | €14,883 | €17,804 | +€2,921 | +19.6% |
| Amounts payable | 17/49 | €67,682 | €71,940 | +€4,258 | +6.3% |
| Amounts payable after more than one year | 17 | €17,025 | €13,210 | -€3,815 | -22.4% |
| Financial debts | 170/4 | €17,025 | €13,210 | -€3,815 | -22.4% |
| Amounts payable within one year | 42/48 | €50,656 | €58,729 | +€8,073 | +15.9% |
| Current portion of amounts payable after more than one year | 42 | €4,509 | €4,162 | -€347 | -7.7% |
| Trade debts | 44 | €13,116 | €8,770 | -€4,345 | -33.1% |
| Suppliers | 440/4 | €13,116 | €8,770 | -€4,345 | -33.1% |
| Taxes, remuneration and social security | 45 | €26,491 | €31,715 | +€5,224 | +19.7% |
| Taxes | 450/3 | €7,920 | €13,145 | +€5,224 | +66.0% |
| Remuneration and social security | 454/9 | €18,570 | €18,570 | = | 0.0% |
| Other amounts payable | 47/48 | €6,541 | €14,082 | +€7,541 | +115.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €414,490 | €447,422 | +€32,932 | +7.9% |
| Other operating charges | 640/8 | €1,713 | €1,924 | +€211 | +12.3% |
| Gross operating margin | 9900 | €8,101 | €8,559 | +€458 | +5.6% |
| Operating profit (loss) | 9901 | €6,388 | €6,635 | +€247 | +3.9% |
| Financial charges | 65/66B | €172 | €110 | -€61 | -35.6% |
| Recurring financial charges | 65 | €172 | €110 | -€61 | -35.6% |
| Profit (loss) for the period before taxes | 9903 | €6,216 | €6,524 | +€308 | +5.0% |
| Income taxes | 67/77 | €1,786 | €2,797 | +€1,011 | +56.6% |
| Profit (loss) for the period | 9904 | €4,431 | €3,727 | -€703 | -15.9% |
| Profit (loss) for the period to be appropriated | 9905 | €4,431 | €3,727 | -€703 | -15.9% |
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 12 October 2026 via checked.be.