COLOURED DOTS: 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.
COLOURED DOTS
Largest movements
- Tangible fixed assets -€9,936
down €9,936 (-48.7%), from €20,415 to €10,479
of which Furniture and vehicles: -€8,666
- Reserves -€11,399
down €11,399 (-18.1%), from €63,063 to €51,665
- Other debts +€3,745
up €3,745 (+18.5%), from €20,292 to €24,037
- Trade debts -€2,577
down €2,577 (-90.2%), from €2,857 to €280
- Gross operating margin -€1,704
down €1,704 (-5.1%), from €33,253 to €31,548
- Taxes -€496
down €496 (-7.7%), from €6,473 to €5,977
- Depreciation +€361
up €361 (+3.3%), from €11,045 to €11,406
From the 31-12-2024 result to the 31-12-2025 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 31-12-2024 and 31-12-2025 balance sheets and the 31-12-2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 31-12-2024 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €111,702 | €100,908 | -€10,794 | -9.7% |
| Fixed assets | 21/28 | €20,415 | €10,479 | -€9,936 | -48.7% |
| Tangible fixed assets | 22/27 | €20,415 | €10,479 | -€9,936 | -48.7% |
| Plant, machinery and equipment | 23 | €5,726 | €4,456 | -€1,270 | -22.2% |
| Furniture and vehicles | 24 | €14,690 | €6,024 | -€8,666 | -59.0% |
| Current assets | 29/58 | €91,287 | €90,429 | -€858 | -0.9% |
| Amounts receivable within one year | 40/41 | €11,946 | €11,971 | +€25 | +0.2% |
| Trade receivables | 40 | €10,247 | €11,322 | +€1,075 | +10.5% |
| Other amounts receivable | 41 | €1,699 | €649 | -€1,050 | -61.8% |
| Cash at bank and in hand | 54/58 | €77,704 | €76,779 | -€925 | -1.2% |
| Deferred charges and accrued income | 490/1 | €1,637 | €1,680 | +€42 | +2.6% |
| Total equity and liabilities | 10/49 | €111,702 | €100,908 | -€10,794 | -9.7% |
| Equity | 10/15 | €81,663 | €70,265 | -€11,399 | -14.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €63,063 | €51,665 | -€11,399 | -18.1% |
| Distributable reserves | 133 | €63,063 | €51,665 | -€11,399 | -18.1% |
| Amounts payable | 17/49 | €30,039 | €30,644 | +€605 | +2.0% |
| Amounts payable within one year | 42/48 | €30,039 | €30,644 | +€605 | +2.0% |
| Trade debts | 44 | €2,857 | €280 | -€2,577 | -90.2% |
| Suppliers | 440/4 | €2,857 | €280 | -€2,577 | -90.2% |
| Taxes, remuneration and social security | 45 | €6,890 | €6,327 | -€563 | -8.2% |
| Taxes | 450/3 | €6,890 | €6,327 | -€563 | -8.2% |
| Other amounts payable | 47/48 | €20,292 | €24,037 | +€3,745 | +18.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,045 | €11,406 | +€361 | +3.3% |
| Other operating charges | 640/8 | €500 | €517 | +€17 | +3.4% |
| Non-recurring operating charges | 66A | €122 | €63 | -€59 | -48.1% |
| Gross operating margin | 9900 | €33,253 | €31,548 | -€1,704 | -5.1% |
| Operating profit (loss) | 9901 | €21,586 | €19,562 | -€2,024 | -9.4% |
| Financial income | 75/76B | €337 | €401 | +€64 | +18.9% |
| Recurring financial income | 75 | €337 | €401 | +€64 | +18.9% |
| Financial charges | 65/66B | €115 | €78 | -€37 | -32.4% |
| Recurring financial charges | 65 | €115 | €78 | -€37 | -32.4% |
| Profit (loss) for the period before taxes | 9903 | €21,808 | €19,885 | -€1,923 | -8.8% |
| Income taxes | 67/77 | €6,473 | €5,977 | -€496 | -7.7% |
| Profit (loss) for the period | 9904 | €15,334 | €13,908 | -€1,426 | -9.3% |
| Profit (loss) for the period to be appropriated | 9905 | €15,334 | €13,908 | -€1,426 | -9.3% |
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 30 October 2026 via checked.be.