Commotions: what changed
Two fiscal 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.
Commotions
Largest movements
- Tangible fixed assets -€13,614
down €13,614 (-8.2%), from €166,248 to €152,634
- Cash +€3,547
up €3,547 (+5.9%), from €60,263 to €63,810
mainly Depreciation (+€13,614)
- Profit (loss) carried forward -€7,766
down €7,766 (-7.0%), from -€110,480 to -€118,246
- Gross operating margin +€1,857
up €1,857 (+14.7%), from €12,646 to €14,503
- Financial charges -€813
down €813 (-12.4%), from €6,577 to €5,764
From the 2025 result to the 2026 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.
Cash bridge derived
Derived from the 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €227,561 | €217,494 | -€10,067 | -4.4% |
| Fixed assets | 21/28 | €167,298 | €153,684 | -€13,614 | -8.1% |
| Tangible fixed assets | 22/27 | €166,248 | €152,634 | -€13,614 | -8.2% |
| Land and buildings | 22 | €166,248 | €152,634 | -€13,614 | -8.2% |
| Financial fixed assets | 28 | €1,050 | €1,050 | = | 0.0% |
| Current assets | 29/58 | €60,263 | €63,810 | +€3,547 | +5.9% |
| Cash at bank and in hand | 54/58 | €60,263 | €63,810 | +€3,547 | +5.9% |
| Total equity and liabilities | 10/49 | €227,561 | €217,494 | -€10,067 | -4.4% |
| Equity | 10/15 | €142,789 | €135,023 | -€7,766 | -5.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €247,069 | €247,069 | = | 0.0% |
| Distributable reserves | 133 | €247,069 | €247,069 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€110,480 | -€118,246 | -€7,766 | -7.0% |
| Amounts payable | 17/49 | €84,772 | €82,471 | -€2,300 | -2.7% |
| Amounts payable within one year | 42/48 | €84,772 | €82,471 | -€2,300 | -2.7% |
| Taxes, remuneration and social security | 45 | €1,936 | €1,665 | -€272 | -14.0% |
| Taxes | 450/3 | €1,936 | €1,665 | -€272 | -14.0% |
| Other amounts payable | 47/48 | €82,835 | €80,807 | -€2,029 | -2.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,614 | €13,614 | = | 0.0% |
| Other operating charges | 640/8 | €3,204 | €3,309 | +€104 | +3.3% |
| Gross operating margin | 9900 | €12,646 | €14,503 | +€1,857 | +14.7% |
| Operating profit (loss) | 9901 | -€4,172 | -€2,419 | +€1,753 | +42.0% |
| Financial income | 75/76B | €406 | €417 | +€11 | +2.8% |
| Recurring financial income | 75 | €406 | €417 | +€11 | +2.8% |
| Financial charges | 65/66B | €6,577 | €5,764 | -€813 | -12.4% |
| Recurring financial charges | 65 | €6,577 | €5,764 | -€813 | -12.4% |
| Profit (loss) for the period before taxes | 9903 | -€10,343 | -€7,766 | +€2,577 | +24.9% |
| Profit (loss) for the period | 9904 | -€10,343 | -€7,766 | +€2,577 | +24.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,343 | -€7,766 | +€2,577 | +24.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.