CLEVER IDEAS: 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.
CLEVER IDEAS
Largest movements
- Cash +€14,259
up €14,259 (+1,486%), from €960 to €15,218
mainly Other debts (+€6,638) and Net result for the year (+€6,077)
- Receivables within one year -€3,719
down €3,719 (-73.0%), from €5,091 to €1,372
- Tangible fixed assets +€3,038
up €3,038 (+192%), from €1,579 to €4,617
- Deferred charges and accrued income -€656
down €656 (-100%), from €656 to €0
- Other debts +€6,638
up €6,638 (+1,042%), from €637 to €7,276
- Tax, wage and social debts +€5,883
up €5,883 (+282%), from €2,083 to €7,966
of which Taxes: +€6,083
- Trade debts +€324
up €324 (+26.4%), from €1,224 to €1,548
- Gross operating margin +€31,724
up €31,724, from -€18,823 to €12,901
- Taxes +€3,368
up €3,368 (+1,684%), from €200 to €3,568
- Financial charges +€861
up €861 (+478%), from €180 to €1,041
- Depreciation +€471
up €471 (+44.5%), from €1,057 to €1,528
- Other operating charges +€302
up €302 (+77.9%), from €387 to €689
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 | €8,386 | €21,308 | +€12,921 | +154% |
| Fixed assets | 21/28 | €1,679 | €4,717 | +€3,038 | +181% |
| Tangible fixed assets | 22/27 | €1,579 | €4,617 | +€3,038 | +192% |
| Furniture and vehicles | 24 | €1,579 | €4,617 | +€3,038 | +192% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €6,707 | €16,591 | +€9,884 | +147% |
| Amounts receivable within one year | 40/41 | €5,091 | €1,372 | -€3,719 | -73.0% |
| Trade receivables | 40 | €5,091 | €1,372 | -€3,719 | -73.0% |
| Cash at bank and in hand | 54/58 | €960 | €15,218 | +€14,259 | +1,486% |
| Deferred charges and accrued income | 490/1 | €656 | €0 | -€656 | -100% |
| Total equity and liabilities | 10/49 | €8,386 | €21,308 | +€12,921 | +154% |
| Equity | 10/15 | €4,441 | €4,518 | +€77 | +1.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,441 | €2,518 | +€77 | +3.1% |
| Amounts payable | 17/49 | €3,945 | €16,790 | +€12,845 | +326% |
| Amounts payable within one year | 42/48 | €3,945 | €16,790 | +€12,845 | +326% |
| Trade debts | 44 | €1,224 | €1,548 | +€324 | +26.4% |
| Suppliers | 440/4 | €1,224 | €1,548 | +€324 | +26.4% |
| Taxes, remuneration and social security | 45 | €2,083 | €7,966 | +€5,883 | +282% |
| Taxes | 450/3 | €1,883 | €7,966 | +€6,083 | +323% |
| Remuneration and social security | 454/9 | €200 | €0 | -€200 | -100% |
| Other amounts payable | 47/48 | €637 | €7,276 | +€6,638 | +1,042% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,057 | €1,528 | +€471 | +44.5% |
| Other operating charges | 640/8 | €387 | €689 | +€302 | +77.9% |
| Gross operating margin | 9900 | -€18,823 | €12,901 | +€31,724 | |
| Operating profit (loss) | 9901 | -€20,268 | €10,684 | +€30,952 | |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | €180 | €1,041 | +€861 | +478% |
| Recurring financial charges | 65 | €180 | €1,041 | +€861 | +478% |
| Profit (loss) for the period before taxes | 9903 | -€20,449 | €9,645 | +€30,093 | |
| Income taxes | 67/77 | €200 | €3,568 | +€3,368 | +1,684% |
| Profit (loss) for the period | 9904 | -€20,649 | €6,077 | +€26,725 | |
| Profit (loss) for the period to be appropriated | 9905 | -€20,649 | €6,077 | +€26,725 |
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 23 October 2026 via checked.be.