COMMUNICATION SUPPORT: 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.
COMMUNICATION SUPPORT
Largest movements
- Cash -€4,410
down €4,410 (-20.4%), from €21,631 to €17,221
mainly Contributions, distributions and other (-€9,315) and Receivables within one year (-€2,408)
- Receivables after one year -€2,552
down €2,552 (-9.3%), from €27,474 to €24,922
- Receivables within one year +€2,408
up €2,408 (+16.3%), from €14,817 to €17,225
of which Other amounts receivable: +€1,892
- Tangible fixed assets -€1,403
down €1,403 (-39.2%), from €3,583 to €2,181
- Reserves -€4,329
down €4,329 (-21.7%), from €19,960 to €15,631
- Profit (loss) carried forward -€1,661
down €1,661 (-10.9%), from €15,255 to €13,594
- Gross operating margin -€9,104
down €9,104 (-42.1%), from €21,636 to €12,532
- Taxes -€1,167
down €1,167 (-14.4%), from €8,126 to €6,959
- Depreciation +€571
up €571 (+68.6%), from €832 to €1,403
- Financial income -€261
down €261 (-16.7%), from €1,561 to €1,300
- Other operating charges -€254
down €254 (-12.8%), from €1,983 to €1,728
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 | €68,732 | €62,663 | -€6,069 | -8.8% |
| Fixed assets | 21/28 | €3,583 | €2,181 | -€1,403 | -39.2% |
| Tangible fixed assets | 22/27 | €3,583 | €2,181 | -€1,403 | -39.2% |
| Furniture and vehicles | 24 | €3,583 | €2,181 | -€1,403 | -39.2% |
| Current assets | 29/58 | €65,149 | €60,482 | -€4,667 | -7.2% |
| Amounts receivable after more than one year | 29 | €27,474 | €24,922 | -€2,552 | -9.3% |
| Other amounts receivable | 291 | €27,474 | €24,922 | -€2,552 | -9.3% |
| Amounts receivable within one year | 40/41 | €14,817 | €17,225 | +€2,408 | +16.3% |
| Trade receivables | 40 | €4,371 | €4,886 | +€516 | +11.8% |
| Other amounts receivable | 41 | €10,446 | €12,339 | +€1,892 | +18.1% |
| Cash at bank and in hand | 54/58 | €21,631 | €17,221 | -€4,410 | -20.4% |
| Deferred charges and accrued income | 490/1 | €1,227 | €1,115 | -€112 | -9.2% |
| Total equity and liabilities | 10/49 | €68,732 | €62,663 | -€6,069 | -8.8% |
| Equity | 10/15 | €53,815 | €47,825 | -€5,990 | -11.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €19,960 | €15,631 | -€4,329 | -21.7% |
| Distributable reserves | 133 | €19,960 | €15,631 | -€4,329 | -21.7% |
| Profit (loss) carried forward | 14 | €15,255 | €13,594 | -€1,661 | -10.9% |
| Amounts payable | 17/49 | €14,917 | €14,838 | -€79 | -0.5% |
| Amounts payable within one year | 42/48 | €14,917 | €14,838 | -€79 | -0.5% |
| Financial debts | 43 | €2,000 | €2,000 | = | 0.0% |
| Credit institutions | 430/8 | €2,000 | €2,000 | = | 0.0% |
| Trade debts | 44 | €1,170 | €1,355 | +€185 | +15.9% |
| Suppliers | 440/4 | €1,170 | €1,355 | +€185 | +15.9% |
| Taxes, remuneration and social security | 45 | €1,747 | €2,168 | +€420 | +24.1% |
| Taxes | 450/3 | €1,747 | €2,168 | +€420 | +24.1% |
| Other amounts payable | 47/48 | €10,000 | €9,315 | -€685 | -6.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €832 | €1,403 | +€571 | +68.6% |
| Other operating charges | 640/8 | €1,983 | €1,728 | -€254 | -12.8% |
| Gross operating margin | 9900 | €21,636 | €12,532 | -€9,104 | -42.1% |
| Operating profit (loss) | 9901 | €18,821 | €9,401 | -€9,421 | -50.1% |
| Financial income | 75/76B | €1,561 | €1,300 | -€261 | -16.7% |
| Recurring financial income | 75 | €1,561 | €1,300 | -€261 | -16.7% |
| Financial charges | 65/66B | €625 | €417 | -€208 | -33.3% |
| Recurring financial charges | 65 | €625 | €417 | -€208 | -33.3% |
| Profit (loss) for the period before taxes | 9903 | €19,757 | €10,284 | -€9,474 | -48.0% |
| Income taxes | 67/77 | €8,126 | €6,959 | -€1,167 | -14.4% |
| Profit (loss) for the period | 9904 | €11,632 | €3,325 | -€8,307 | -71.4% |
| Profit (loss) for the period to be appropriated | 9905 | €11,632 | €3,325 | -€8,307 | -71.4% |
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 14 October 2026 via checked.be.