CLOSED ON SUNDAY: 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.
CLOSED ON SUNDAY
Largest movements
- Cash +€35,456
up €35,456 (+520%), from €6,814 to €42,270
mainly Net result for the year (+€18,980) and Other debts (+€13,885)
- Receivables within one year +€6,129
up €6,129 (+47.6%), from €12,886 to €19,015
of which Trade receivables: +€4,228
- Intangible fixed assets +€2,856
new in 2026: €2,856
- Tangible fixed assets -€877
down €877 (-12.7%), from €6,912 to €6,035
of which Other tangible fixed assets: -€1,507
- Profit (loss) carried forward +€18,980
up €18,980 (+355%), from €5,340 to €24,320
- Other debts +€13,885
up €13,885 (+153%), from €9,065 to €22,950
- Tax, wage and social debts +€12,600
up €12,600 (+207%), from €6,088 to €18,688
- Trade debts -€1,901
down €1,901 (-42.9%), from €4,432 to €2,531
- Gross operating margin +€22,612
up €22,612 (+184%), from €12,300 to €34,912
- Taxes +€5,132
up €5,132 (+180%), from €2,857 to €7,989
- Staff costs +€2,958
up €2,958 (+127%), from €2,330 to €5,289
- Depreciation +€1,870
up €1,870 (+620%), from €301 to €2,171
- Other operating charges -€705
down €705 (-70.4%), from €1,000 to €296
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €27,425 | €70,989 | +€43,564 | +159% |
| Fixed assets | 21/28 | €7,112 | €9,091 | +€1,979 | +27.8% |
| Intangible fixed assets | 21 | - | €2,856 | +€2,856 | |
| Tangible fixed assets | 22/27 | €6,912 | €6,035 | -€877 | -12.7% |
| Furniture and vehicles | 24 | €1,109 | €1,739 | +€630 | +56.8% |
| Other tangible fixed assets | 26 | €5,803 | €4,296 | -€1,507 | -26.0% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €20,312 | €61,898 | +€41,585 | +205% |
| Amounts receivable within one year | 40/41 | €12,886 | €19,015 | +€6,129 | +47.6% |
| Trade receivables | 40 | €12,886 | €17,114 | +€4,228 | +32.8% |
| Other amounts receivable | 41 | - | €1,901 | +€1,901 | |
| Cash at bank and in hand | 54/58 | €6,814 | €42,270 | +€35,456 | +520% |
| Deferred charges and accrued income | 490/1 | €612 | €612 | = | 0.0% |
| Total equity and liabilities | 10/49 | €27,425 | €70,989 | +€43,564 | +159% |
| Equity | 10/15 | €7,840 | €26,820 | +€18,980 | +242% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,340 | €24,320 | +€18,980 | +355% |
| Amounts payable | 17/49 | €19,585 | €44,169 | +€24,584 | +126% |
| Amounts payable within one year | 42/48 | €19,585 | €44,169 | +€24,584 | +126% |
| Trade debts | 44 | €4,432 | €2,531 | -€1,901 | -42.9% |
| Suppliers | 440/4 | €4,432 | €2,531 | -€1,901 | -42.9% |
| Taxes, remuneration and social security | 45 | €6,088 | €18,688 | +€12,600 | +207% |
| Taxes | 450/3 | €6,088 | €18,688 | +€12,600 | +207% |
| Other amounts payable | 47/48 | €9,065 | €22,950 | +€13,885 | +153% |
| Remuneration, social security and pensions | 62 | €2,330 | €5,289 | +€2,958 | +127% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €301 | €2,171 | +€1,870 | +620% |
| Other operating charges | 640/8 | €1,000 | €296 | -€705 | -70.4% |
| Gross operating margin | 9900 | €12,300 | €34,912 | +€22,612 | +184% |
| Operating profit (loss) | 9901 | €8,668 | €27,157 | +€18,489 | +213% |
| Financial income | 75/76B | - | €4 | +€4 | |
| Recurring financial income | 75 | - | €4 | +€4 | |
| Financial charges | 65/66B | €471 | €191 | -€280 | -59.4% |
| Recurring financial charges | 65 | €471 | €191 | -€280 | -59.4% |
| Profit (loss) for the period before taxes | 9903 | €8,197 | €26,970 | +€18,773 | +229% |
| Income taxes | 67/77 | €2,857 | €7,989 | +€5,132 | +180% |
| Profit (loss) for the period | 9904 | €5,340 | €18,980 | +€13,641 | +255% |
| Profit (loss) for the period to be appropriated | 9905 | €5,340 | €18,980 | +€13,641 | +255% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.