commandline: 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.
commandline
Largest movements
- Cash -€79,895
down €79,895 (-89.8%), from €88,922 to €9,028
mainly Net result for the year (-€26,774) and Tax, wage and social debts (-€26,075)
- Receivables within one year +€18,466
up €18,466 (+95.4%), from €19,348 to €37,814
of which Trade receivables: +€27,681
- Tangible fixed assets -€1,141
down €1,141 (-34.9%), from €3,265 to €2,125
of which Plant, machinery and equipment: -€710
- Profit (loss) carried forward -€26,774
new in 2025: -€26,774
- Tax, wage and social debts -€26,075
down €26,075 (-74.2%), from €35,143 to €9,068
of which Taxes: -€26,075
- Accrued charges and deferred income -€6,000
down €6,000 (-100%), from €6,000 to €0
- Trade debts -€3,221
down €3,221 (-100%), from €3,221 to €0
- Gross operating margin -€61,104
down €61,104, from €36,497 to -€24,607
- Taxes -€7,771
down €7,771 (-98.3%), from €7,903 to €132
- Financial income -€653
down €653 (-100%), from €653 to €0
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 | €111,536 | €49,466 | -€62,070 | -55.7% |
| Fixed assets | 21/28 | €3,265 | €2,125 | -€1,141 | -34.9% |
| Tangible fixed assets | 22/27 | €3,265 | €2,125 | -€1,141 | -34.9% |
| Plant, machinery and equipment | 23 | €1,287 | €577 | -€710 | -55.1% |
| Furniture and vehicles | 24 | €1,978 | €1,547 | -€431 | -21.8% |
| Current assets | 29/58 | €108,271 | €47,342 | -€60,929 | -56.3% |
| Amounts receivable within one year | 40/41 | €19,348 | €37,814 | +€18,466 | +95.4% |
| Trade receivables | 40 | €4,480 | €32,161 | +€27,681 | +618% |
| Other amounts receivable | 41 | €14,868 | €5,653 | -€9,215 | -62.0% |
| Cash at bank and in hand | 54/58 | €88,922 | €9,028 | -€79,895 | -89.8% |
| Deferred charges and accrued income | 490/1 | - | €500 | +€500 | |
| Total equity and liabilities | 10/49 | €111,536 | €49,466 | -€62,070 | -55.7% |
| Equity | 10/15 | €67,172 | €40,398 | -€26,774 | -39.9% |
| Contributions | 10/11 | €4,250 | €4,250 | = | 0.0% |
| Reserves | 13 | €62,922 | €62,922 | = | 0.0% |
| Distributable reserves | 133 | €62,922 | €62,922 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€26,774 | -€26,774 | |
| Amounts payable | 17/49 | €44,363 | €9,068 | -€35,296 | -79.6% |
| Amounts payable within one year | 42/48 | €38,363 | €9,068 | -€29,296 | -76.4% |
| Trade debts | 44 | €3,221 | €0 | -€3,221 | -100% |
| Suppliers | 440/4 | €3,221 | €0 | -€3,221 | -100% |
| Taxes, remuneration and social security | 45 | €35,143 | €9,068 | -€26,075 | -74.2% |
| Taxes | 450/3 | €35,143 | €9,068 | -€26,075 | -74.2% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €6,000 | €0 | -€6,000 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €887 | €1,141 | +€254 | +28.6% |
| Other operating charges | 640/8 | €167 | €316 | +€149 | +89.5% |
| Gross operating margin | 9900 | €36,497 | -€24,607 | -€61,104 | |
| Operating profit (loss) | 9901 | €35,443 | -€26,064 | -€61,507 | |
| Financial income | 75/76B | €653 | €0 | -€653 | -100% |
| Recurring financial income | 75 | €653 | €0 | -€653 | -100% |
| Financial charges | 65/66B | €290 | €578 | +€288 | +99.5% |
| Recurring financial charges | 65 | €290 | €578 | +€288 | +99.5% |
| Profit (loss) for the period before taxes | 9903 | €35,807 | -€26,642 | -€62,449 | |
| Income taxes | 67/77 | €7,903 | €132 | -€7,771 | -98.3% |
| Profit (loss) for the period | 9904 | €27,904 | -€26,774 | -€54,678 | |
| Profit (loss) for the period to be appropriated | 9905 | €27,904 | -€26,774 | -€54,678 |
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 17 October 2026 via checked.be.