COMMON PURPOSE: 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.
COMMON PURPOSE
Largest movements
- Receivables within one year -€18,571
down €18,571 (-24.9%), from €74,576 to €56,005
of which Trade receivables: -€18,886
- Cash +€11,364
up €11,364 (+35.7%), from €31,815 to €43,179
mainly Net result for the year (+€20,854) and Receivables within one year (+€18,571)
- Tangible fixed assets +€3,867
up €3,867 (+46.7%), from €8,287 to €12,154
of which Plant, machinery and equipment: +€2,037
- Deferred charges and accrued income +€2,848
up €2,848 (+364%), from €782 to €3,630
- Tax, wage and social debts -€14,713
down €14,713 (-81.7%), from €18,000 to €3,286
of which Taxes: -€15,613
- Reserves +€9,090
up €9,090 (+10.1%), from €90,322 to €99,411
- Other debts +€4,259
up €4,259 (+408%), from €1,043 to €5,302
- Gross operating margin +€9,070
up €9,070 (+32.4%), from €28,028 to €37,098
- Taxes +€2,990
up €2,990 (+42.4%), from €7,044 to €10,034
- Depreciation +€2,612
up €2,612 (+83.8%), from €3,117 to €5,729
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 | €115,459 | €114,969 | -€491 | -0.4% |
| Fixed assets | 21/28 | €8,287 | €12,154 | +€3,867 | +46.7% |
| Tangible fixed assets | 22/27 | €8,287 | €12,154 | +€3,867 | +46.7% |
| Plant, machinery and equipment | 23 | - | €2,037 | +€2,037 | |
| Furniture and vehicles | 24 | €8,287 | €10,117 | +€1,831 | +22.1% |
| Current assets | 29/58 | €107,173 | €102,815 | -€4,358 | -4.1% |
| Amounts receivable within one year | 40/41 | €74,576 | €56,005 | -€18,571 | -24.9% |
| Trade receivables | 40 | €74,576 | €55,690 | -€18,886 | -25.3% |
| Other amounts receivable | 41 | - | €315 | +€315 | |
| Cash at bank and in hand | 54/58 | €31,815 | €43,179 | +€11,364 | +35.7% |
| Deferred charges and accrued income | 490/1 | €782 | €3,630 | +€2,848 | +364% |
| Total equity and liabilities | 10/49 | €115,459 | €114,969 | -€491 | -0.4% |
| Equity | 10/15 | €95,322 | €104,411 | +€9,090 | +9.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €90,322 | €99,411 | +€9,090 | +10.1% |
| Distributable reserves | 133 | €90,322 | €99,411 | +€9,090 | +10.1% |
| Amounts payable | 17/49 | €20,138 | €10,557 | -€9,580 | -47.6% |
| Amounts payable within one year | 42/48 | €20,138 | €10,157 | -€9,980 | -49.6% |
| Trade debts | 44 | €1,095 | €1,569 | +€474 | +43.3% |
| Suppliers | 440/4 | €1,095 | €1,569 | +€474 | +43.3% |
| Taxes, remuneration and social security | 45 | €18,000 | €3,286 | -€14,713 | -81.7% |
| Taxes | 450/3 | €18,000 | €2,386 | -€15,613 | -86.7% |
| Remuneration and social security | 454/9 | - | €900 | +€900 | |
| Other amounts payable | 47/48 | €1,043 | €5,302 | +€4,259 | +408% |
| Accrued charges and deferred income | 492/3 | - | €400 | +€400 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,117 | €5,729 | +€2,612 | +83.8% |
| Other operating charges | 640/8 | €493 | €159 | -€334 | -67.8% |
| Gross operating margin | 9900 | €28,028 | €37,098 | +€9,070 | +32.4% |
| Operating profit (loss) | 9901 | €24,418 | €31,210 | +€6,792 | +27.8% |
| Financial charges | 65/66B | €247 | €322 | +€75 | +30.5% |
| Recurring financial charges | 65 | €247 | €322 | +€75 | +30.5% |
| Profit (loss) for the period before taxes | 9903 | €24,171 | €30,888 | +€6,717 | +27.8% |
| Income taxes | 67/77 | €7,044 | €10,034 | +€2,990 | +42.4% |
| Profit (loss) for the period | 9904 | €17,127 | €20,854 | +€3,727 | +21.8% |
| Profit (loss) for the period to be appropriated | 9905 | €17,127 | €20,854 | +€3,727 | +21.8% |
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 16 October 2026 via checked.be.