CODE 83: 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.
CODE 83
Largest movements
- Cash +€9,802
up €9,802 (+15.2%), from €64,515 to €74,317
mainly Net result for the year (+€10,726) and Depreciation (+€587)
- Deferred charges and accrued income +€822
up €822 (+63.4%), from €1,295 to €2,117
- Reserves +€10,726
up €10,726 (+16.4%), from €65,384 to €76,110
- Gross operating margin -€20,515
down €20,515 (-51.8%), from €39,623 to €19,108
- Taxes -€5,152
down €5,152 (-51.7%), from €9,956 to €4,804
- Financial charges -€480
down €480 (-18.3%), from €2,616 to €2,137
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 | €69,312 | €79,330 | +€10,018 | +14.5% |
| Fixed assets | 21/28 | €946 | €360 | -€587 | -62.0% |
| Tangible fixed assets | 22/27 | €946 | €360 | -€587 | -62.0% |
| Plant, machinery and equipment | 23 | €946 | €360 | -€587 | -62.0% |
| Current assets | 29/58 | €68,365 | €78,970 | +€10,605 | +15.5% |
| Amounts receivable within one year | 40/41 | €2,555 | €2,536 | -€19 | -0.7% |
| Trade receivables | 40 | €2,511 | €353 | -€2,158 | -85.9% |
| Other amounts receivable | 41 | €44 | €2,183 | +€2,139 | +4871.8% |
| Cash at bank and in hand | 54/58 | €64,515 | €74,317 | +€9,802 | +15.2% |
| Deferred charges and accrued income | 490/1 | €1,295 | €2,117 | +€822 | +63.4% |
| Total equity and liabilities | 10/49 | €69,312 | €79,330 | +€10,018 | +14.5% |
| Equity | 10/15 | €68,384 | €79,110 | +€10,726 | +15.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €65,384 | €76,110 | +€10,726 | +16.4% |
| Distributable reserves | 133 | €65,384 | €76,110 | +€10,726 | +16.4% |
| Amounts payable | 17/49 | €928 | €220 | -€708 | -76.3% |
| Amounts payable within one year | 42/48 | €928 | €220 | -€708 | -76.3% |
| Trade debts | 44 | €72 | €80 | +€8 | +11.4% |
| Suppliers | 440/4 | €72 | €80 | +€8 | +11.4% |
| Taxes, remuneration and social security | 45 | €630 | €0 | -€630 | -100.0% |
| Taxes | 450/3 | €630 | €0 | -€630 | -100.0% |
| Other amounts payable | 47/48 | €226 | €140 | -€86 | -38.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €587 | €587 | = | 0.0% |
| Other operating charges | 640/8 | €837 | €855 | +€18 | +2.2% |
| Gross operating margin | 9900 | €39,623 | €19,108 | -€20,515 | -51.8% |
| Operating profit (loss) | 9901 | €38,200 | €17,667 | -€20,533 | -53.8% |
| Financial income | 75/76B | €20 | €0 | -€20 | -100.0% |
| Recurring financial income | 75 | €20 | €0 | -€20 | -100.0% |
| Financial charges | 65/66B | €2,616 | €2,137 | -€480 | -18.3% |
| Recurring financial charges | 65 | €2,616 | €2,137 | -€480 | -18.3% |
| Profit (loss) for the period before taxes | 9903 | €35,603 | €15,530 | -€20,073 | -56.4% |
| Income taxes | 67/77 | €9,956 | €4,804 | -€5,152 | -51.7% |
| Profit (loss) for the period | 9904 | €25,647 | €10,726 | -€14,921 | -58.2% |
| Profit (loss) for the period to be appropriated | 9905 | €25,647 | €10,726 | -€14,921 | -58.2% |
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 4 October 2026 via checked.be.