Client000: what changed
Two fiscal 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.
Client000
Largest movements
- Cash +€36,129
up €36,129 (+267.5%), from €13,508 to €49,637
mainly Net result for the year (+€48,690) and Tax, wage and social debts (+€12,529)
- Receivables within one year +€20,705
up €20,705 (+109.7%), from €18,877 to €39,582
of which Trade receivables: +€19,389
- Tangible fixed assets +€3,594
up €3,594 (+41.5%), from €8,663 to €12,257
of which Furniture and vehicles: +€4,369
- Reserves +€48,690
up €48,690 (+189.1%), from €25,743 to €74,433
- Tax, wage and social debts +€12,529
up €12,529 (+101.1%), from €12,395 to €24,924
of which Taxes: +€12,529
- Gross operating margin +€51,711
up €51,711 (+308.3%), from €16,772 to €68,483
- Taxes +€10,207
up €10,207 (+266.4%), from €3,832 to €14,039
- Financial charges +€797
up €797 (+33.0%), from €2,414 to €3,211
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 | €41,226 | €102,464 | +€61,238 | +148.5% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €8,663 | €12,257 | +€3,594 | +41.5% |
| Tangible fixed assets | 22/27 | €8,663 | €12,257 | +€3,594 | +41.5% |
| Plant, machinery and equipment | 23 | €3,075 | €2,300 | -€775 | -25.2% |
| Furniture and vehicles | 24 | €5,587 | €9,956 | +€4,369 | +78.2% |
| Current assets | 29/58 | €32,563 | €90,207 | +€57,644 | +177.0% |
| Amounts receivable within one year | 40/41 | €18,877 | €39,582 | +€20,705 | +109.7% |
| Trade receivables | 40 | €16,498 | €35,887 | +€19,389 | +117.5% |
| Other amounts receivable | 41 | €2,379 | €3,695 | +€1,316 | +55.3% |
| Cash at bank and in hand | 54/58 | €13,508 | €49,637 | +€36,129 | +267.5% |
| Deferred charges and accrued income | 490/1 | €178 | €987 | +€809 | +455.1% |
| Total equity and liabilities | 10/49 | €41,226 | €102,464 | +€61,238 | +148.5% |
| Equity | 10/15 | €28,743 | €77,433 | +€48,690 | +169.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €25,743 | €74,433 | +€48,690 | +189.1% |
| Distributable reserves | 133 | €25,743 | €74,433 | +€48,690 | +189.1% |
| Amounts payable | 17/49 | €12,483 | €25,030 | +€12,548 | +100.5% |
| Amounts payable within one year | 42/48 | €12,483 | €25,030 | +€12,548 | +100.5% |
| Trade debts | 44 | €87 | €106 | +€19 | +21.8% |
| Suppliers | 440/4 | €87 | €106 | +€19 | +21.8% |
| Taxes, remuneration and social security | 45 | €12,395 | €24,924 | +€12,529 | +101.1% |
| Taxes | 450/3 | €9,695 | €22,224 | +€12,529 | +129.2% |
| Remuneration and social security | 454/9 | €2,700 | €2,700 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,112 | €2,584 | +€472 | +22.3% |
| Other operating charges | 640/8 | €62 | €62 | = | 0.0% |
| Gross operating margin | 9900 | €16,772 | €68,483 | +€51,711 | +308.3% |
| Operating profit (loss) | 9901 | €14,598 | €65,838 | +€51,239 | +351.0% |
| Financial income | 75/76B | €29 | €102 | +€73 | +252.5% |
| Recurring financial income | 75 | €29 | €102 | +€73 | +252.5% |
| Financial charges | 65/66B | €2,414 | €3,211 | +€797 | +33.0% |
| Recurring financial charges | 65 | €2,414 | €3,211 | +€797 | +33.0% |
| Profit (loss) for the period before taxes | 9903 | €12,213 | €62,729 | +€50,515 | +413.6% |
| Income taxes | 67/77 | €3,832 | €14,039 | +€10,207 | +266.4% |
| Profit (loss) for the period | 9904 | €8,382 | €48,690 | +€40,308 | +480.9% |
| Profit (loss) for the period to be appropriated | 9905 | €8,382 | €48,690 | +€40,308 | +480.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.