COMME UNE EVIDENCE: 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.
COMME UNE EVIDENCE
Largest movements
- Tangible fixed assets -€2,456
down €2,456 (-23.9%), from €10,267 to €7,811
- Receivables within one year +€777
new in 2025: €777
- Stocks and contracts +€695
up €695 (+9.3%), from €7,512 to €8,207
- Cash -€666
down €666 (-6.5%), from €10,273 to €9,607
mainly Trade debts (-€1,968) and Tax, wage and social debts (-€779)
- Trade debts -€1,968
down €1,968 (-69.5%), from €2,831 to €863
- Other debts +€1,593
up €1,593 (+1,164%), from €137 to €1,730
- Tax, wage and social debts -€779
down €779 (-10.5%), from €7,389 to €6,610
- Advances received -€489
no longer reported in 2025 (was €489)
- Gross operating margin -€6,690
down €6,690 (-55.1%), from €12,134 to €5,444
- Financial charges +€569
up €569 (+451%), from €126 to €695
- Other operating charges -€440
down €440 (-45.1%), from €976 to €536
- Taxes -€237
down €237 (-12.4%), from €1,911 to €1,674
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 | €28,190 | €26,630 | -€1,560 | -5.5% |
| Fixed assets | 21/28 | €10,267 | €7,811 | -€2,456 | -23.9% |
| Tangible fixed assets | 22/27 | €10,267 | €7,811 | -€2,456 | -23.9% |
| Other tangible fixed assets | 26 | €10,267 | €7,811 | -€2,456 | -23.9% |
| Current assets | 29/58 | €17,923 | €18,818 | +€896 | +5.0% |
| Stocks and contracts in progress | 3 | €7,512 | €8,207 | +€695 | +9.3% |
| Stocks | 30/36 | €7,512 | €8,207 | +€695 | +9.3% |
| Amounts receivable within one year | 40/41 | - | €777 | +€777 | |
| Trade receivables | 40 | - | €777 | +€777 | |
| Cash at bank and in hand | 54/58 | €10,273 | €9,607 | -€666 | -6.5% |
| Deferred charges and accrued income | 490/1 | €138 | €227 | +€89 | +64.3% |
| Total equity and liabilities | 10/49 | €28,190 | €26,630 | -€1,560 | -5.5% |
| Equity | 10/15 | €17,344 | €17,428 | +€83 | +0.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,344 | €14,428 | +€83 | +0.6% |
| Amounts payable | 17/49 | €10,845 | €9,202 | -€1,643 | -15.2% |
| Amounts payable within one year | 42/48 | €10,845 | €9,202 | -€1,643 | -15.2% |
| Trade debts | 44 | €2,831 | €863 | -€1,968 | -69.5% |
| Suppliers | 440/4 | €2,831 | €863 | -€1,968 | -69.5% |
| Advances received on contracts in progress | 46 | €489 | - | -€489 | |
| Taxes, remuneration and social security | 45 | €7,389 | €6,610 | -€779 | -10.5% |
| Taxes | 450/3 | €7,389 | €6,610 | -€779 | -10.5% |
| Other amounts payable | 47/48 | €137 | €1,730 | +€1,593 | +1,164% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,448 | €2,456 | +€8 | +0.3% |
| Other operating charges | 640/8 | €976 | €536 | -€440 | -45.1% |
| Gross operating margin | 9900 | €12,134 | €5,444 | -€6,690 | -55.1% |
| Operating profit (loss) | 9901 | €8,710 | €2,452 | -€6,258 | -71.8% |
| Financial income | 75/76B | €24 | - | -€24 | |
| Recurring financial income | 75 | €24 | - | -€24 | |
| Financial charges | 65/66B | €126 | €695 | +€569 | +451% |
| Recurring financial charges | 65 | €126 | €695 | +€569 | +451% |
| Profit (loss) for the period before taxes | 9903 | €8,607 | €1,757 | -€6,850 | -79.6% |
| Income taxes | 67/77 | €1,911 | €1,674 | -€237 | -12.4% |
| Profit (loss) for the period | 9904 | €6,696 | €83 | -€6,613 | -98.8% |
| Profit (loss) for the period to be appropriated | 9905 | €6,696 | €83 | -€6,613 | -98.8% |
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 19 October 2026 via checked.be.