COMMUNICATE: 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.
COMMUNICATE
Largest movements
- Receivables within one year +€19,630
up €19,630 (+275%), from €7,131 to €26,761
of which Other amounts receivable: +€20,839
- Cash -€6,747
down €6,747 (-17.8%), from €37,868 to €31,121
mainly Receivables within one year (-€19,630) and Trade debts (-€11,624)
- Stocks and contracts -€2,274
down €2,274 (-29.2%), from €7,788 to €5,514
- Profit (loss) carried forward +€17,528
up €17,528, from -€17,282 to €245
- Trade debts -€11,624
down €11,624 (-75.1%), from €15,476 to €3,852
- Tax, wage and social debts +€2,717
up €2,717 (+97.5%), from €2,788 to €5,506
- Reserves +€2,500
up €2,500 (+7.1%), from €35,346 to €37,846
- Taxes +€8,072
up €8,072 (+464%), from €1,740 to €9,812
- Gross operating margin -€1,021
down €1,021 (-3.1%), from €32,428 to €31,407
- Financial income +€823
up €823 (+4,216%), from €20 to €843
- Depreciation +€353
up €353 (+55.3%), from €639 to €992
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 | €55,191 | €66,049 | +€10,858 | +19.7% |
| Fixed assets | 21/28 | €1,904 | €2,138 | +€234 | +12.3% |
| Tangible fixed assets | 22/27 | €1,904 | €2,138 | +€234 | +12.3% |
| Furniture and vehicles | 24 | €1,904 | €2,138 | +€234 | +12.3% |
| Current assets | 29/58 | €53,287 | €63,911 | +€10,624 | +19.9% |
| Stocks and contracts in progress | 3 | €7,788 | €5,514 | -€2,274 | -29.2% |
| Stocks | 30/36 | €7,788 | €5,514 | -€2,274 | -29.2% |
| Amounts receivable within one year | 40/41 | €7,131 | €26,761 | +€19,630 | +275% |
| Trade receivables | 40 | €5,605 | €4,397 | -€1,208 | -21.6% |
| Other amounts receivable | 41 | €1,525 | €22,364 | +€20,839 | +1,366% |
| Cash at bank and in hand | 54/58 | €37,868 | €31,121 | -€6,747 | -17.8% |
| Deferred charges and accrued income | 490/1 | €500 | €515 | +€15 | +3.0% |
| Total equity and liabilities | 10/49 | €55,191 | €66,049 | +€10,858 | +19.7% |
| Equity | 10/15 | €36,664 | €56,691 | +€20,028 | +54.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €35,346 | €37,846 | +€2,500 | +7.1% |
| Distributable reserves | 133 | €35,346 | €37,846 | +€2,500 | +7.1% |
| Profit (loss) carried forward | 14 | -€17,282 | €245 | +€17,528 | |
| Amounts payable | 17/49 | €18,527 | €9,357 | -€9,170 | -49.5% |
| Amounts payable within one year | 42/48 | €18,527 | €9,357 | -€9,170 | -49.5% |
| Trade debts | 44 | €15,476 | €3,852 | -€11,624 | -75.1% |
| Suppliers | 440/4 | €15,476 | €3,852 | -€11,624 | -75.1% |
| Taxes, remuneration and social security | 45 | €2,788 | €5,506 | +€2,717 | +97.5% |
| Taxes | 450/3 | €2,788 | €5,506 | +€2,717 | +97.5% |
| Other amounts payable | 47/48 | €263 | - | -€263 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €639 | €992 | +€353 | +55.3% |
| Other operating charges | 640/8 | €1,256 | €1,306 | +€49 | +3.9% |
| Gross operating margin | 9900 | €32,428 | €31,407 | -€1,021 | -3.1% |
| Operating profit (loss) | 9901 | €30,533 | €29,109 | -€1,424 | -4.7% |
| Financial income | 75/76B | €20 | €843 | +€823 | +4,216% |
| Recurring financial income | 75 | €20 | €843 | +€823 | +4,216% |
| Financial charges | 65/66B | €219 | €112 | -€107 | -48.7% |
| Recurring financial charges | 65 | €219 | €112 | -€107 | -48.7% |
| Profit (loss) for the period before taxes | 9903 | €30,333 | €29,839 | -€494 | -1.6% |
| Income taxes | 67/77 | €1,740 | €9,812 | +€8,072 | +464% |
| Profit (loss) for the period | 9904 | €28,594 | €20,028 | -€8,566 | -30.0% |
| Profit (loss) for the period to be appropriated | 9905 | €28,594 | €20,028 | -€8,566 | -30.0% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.