COME-OUT ROLL: 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.
COME-OUT ROLL
Largest movements
- Cash +€26,457
up €26,457 (+77.8%), from €34,016 to €60,472
mainly Net result for the year (+€53,618) and Tax, wage and social debts (+€6,211)
- Receivables within one year -€4,744
down €4,744 (-17.5%), from €27,152 to €22,408
of which Other amounts receivable: -€6,566
- Stocks and contracts -€4,568
down €4,568 (-18.4%), from €24,806 to €20,239
- Profit (loss) carried forward +€23,124
no longer reported in 2025 (was -€23,124)
- Trade debts -€13,856
no longer reported in 2025 (was €13,856)
- Tax, wage and social debts +€6,211
new in 2025: €6,211
- Reserves +€1,666
up €1,666 (+1.7%), from €95,242 to €96,908
- Gross operating margin +€90,555
up €90,555, from -€21,590 to €68,965
- Taxes +€14,241
new in 2025: €14,241
- Other operating charges -€1,629
down €1,629 (-73.5%), from €2,218 to €589
- Financial income -€1,200
no longer reported in 2025 (was €1,200)
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 | €85,974 | €103,119 | +€17,145 | +19.9% |
| Current assets | 29/58 | €85,974 | €103,119 | +€17,145 | +19.9% |
| Stocks and contracts in progress | 3 | €24,806 | €20,239 | -€4,568 | -18.4% |
| Stocks | 30/36 | €24,806 | €20,239 | -€4,568 | -18.4% |
| Amounts receivable within one year | 40/41 | €27,152 | €22,408 | -€4,744 | -17.5% |
| Trade receivables | 40 | - | €1,822 | +€1,822 | |
| Other amounts receivable | 41 | €27,152 | €20,586 | -€6,566 | -24.2% |
| Cash at bank and in hand | 54/58 | €34,016 | €60,472 | +€26,457 | +77.8% |
| Total equity and liabilities | 10/49 | €85,974 | €103,119 | +€17,145 | +19.9% |
| Equity | 10/15 | €72,118 | €96,908 | +€24,790 | +34.4% |
| Reserves | 13 | €95,242 | €96,908 | +€1,666 | +1.7% |
| Distributable reserves | 133 | €95,242 | €96,908 | +€1,666 | +1.7% |
| Profit (loss) carried forward | 14 | -€23,124 | - | +€23,124 | |
| Amounts payable | 17/49 | €13,856 | €6,211 | -€7,645 | -55.2% |
| Amounts payable within one year | 42/48 | €13,856 | €6,211 | -€7,645 | -55.2% |
| Trade debts | 44 | €13,856 | - | -€13,856 | |
| Suppliers | 440/4 | €13,856 | - | -€13,856 | |
| Taxes, remuneration and social security | 45 | - | €6,211 | +€6,211 | |
| Taxes | 450/3 | - | €6,211 | +€6,211 | |
| Other operating charges | 640/8 | €2,218 | €589 | -€1,629 | -73.5% |
| Gross operating margin | 9900 | -€21,590 | €68,965 | +€90,555 | |
| Operating profit (loss) | 9901 | -€23,808 | €68,376 | +€92,184 | |
| Financial income | 75/76B | €1,200 | - | -€1,200 | |
| Recurring financial income | 75 | €1,200 | - | -€1,200 | |
| Financial charges | 65/66B | €517 | €518 | +€1 | +0.2% |
| Recurring financial charges | 65 | €517 | €518 | +€1 | +0.2% |
| Profit (loss) for the period before taxes | 9903 | -€23,124 | €67,859 | +€90,983 | |
| Income taxes | 67/77 | - | €14,241 | +€14,241 | |
| Profit (loss) for the period | 9904 | -€23,124 | €53,618 | +€76,742 | |
| Profit (loss) for the period to be appropriated | 9905 | -€23,124 | €53,618 | +€76,742 |
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.