COMMUNICATIONS GRAPHIQUES: 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.
COMMUNICATIONS GRAPHIQUES
Largest movements
- Cash -€2,160
down €2,160 (-14.8%), from €14,553 to €12,393
mainly Contributions, distributions and other (-€5,000) and Investment in fixed assets (net) (-€4,121)
- Receivables within one year +€1,904
up €1,904 (+24.3%), from €7,845 to €9,749
of which Trade receivables: +€3,920
- Tangible fixed assets +€319
up €319 (+6.4%), from €4,989 to €5,308
of which Furniture and vehicles: +€1,538
- Profit (loss) carried forward +€2,671
up €2,671 (+26.7%), from €9,996 to €12,667
- Current portion of long-term debt -€1,895
no longer reported in 2025 (was €1,895)
- Other debts -€1,256
down €1,256 (-24.1%), from €5,215 to €3,959
- Tax, wage and social debts +€562
up €562 (+24.6%), from €2,288 to €2,850
- Gross operating margin +€29,162
up €29,162, from -€16,229 to €12,933
- Depreciation +€413
up €413 (+12.2%), from €3,389 to €3,802
- Taxes +€211
up €211 (+70.5%), from €300 to €511
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.
Cash bridge derived
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 | €27,667 | €27,736 | +€69 | +0.3% |
| Fixed assets | 21/28 | €5,115 | €5,435 | +€319 | +6.2% |
| Tangible fixed assets | 22/27 | €4,989 | €5,308 | +€319 | +6.4% |
| Furniture and vehicles | 24 | €1,990 | €3,527 | +€1,538 | +77.3% |
| Other tangible fixed assets | 26 | €2,999 | €1,781 | -€1,218 | -40.6% |
| Financial fixed assets | 28 | €127 | €127 | = | 0.0% |
| Current assets | 29/58 | €22,552 | €22,302 | -€250 | -1.1% |
| Amounts receivable within one year | 40/41 | €7,845 | €9,749 | +€1,904 | +24.3% |
| Trade receivables | 40 | €5,645 | €9,565 | +€3,920 | +69.4% |
| Other amounts receivable | 41 | €2,200 | €184 | -€2,016 | -91.6% |
| Cash at bank and in hand | 54/58 | €14,553 | €12,393 | -€2,160 | -14.8% |
| Deferred charges and accrued income | 490/1 | €154 | €159 | +€5 | +3.3% |
| Total equity and liabilities | 10/49 | €27,667 | €27,736 | +€69 | +0.3% |
| Equity | 10/15 | €18,056 | €20,727 | +€2,671 | +14.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,996 | €12,667 | +€2,671 | +26.7% |
| Amounts payable | 17/49 | €9,611 | €7,009 | -€2,602 | -27.1% |
| Amounts payable within one year | 42/48 | €9,398 | €6,809 | -€2,589 | -27.5% |
| Current portion of amounts payable after more than one year | 42 | €1,895 | - | -€1,895 | |
| Taxes, remuneration and social security | 45 | €2,288 | €2,850 | +€562 | +24.6% |
| Taxes | 450/3 | €2,288 | €2,850 | +€562 | +24.6% |
| Other amounts payable | 47/48 | €5,215 | €3,959 | -€1,256 | -24.1% |
| Accrued charges and deferred income | 492/3 | €213 | €200 | -€13 | -6.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,389 | €3,802 | +€413 | +12.2% |
| Other operating charges | 640/8 | €701 | €723 | +€22 | +3.1% |
| Gross operating margin | 9900 | -€16,229 | €12,933 | +€29,162 | |
| Operating profit (loss) | 9901 | -€20,319 | €8,408 | +€28,726 | |
| Financial income | 75/76B | €1 | €4 | +€2 | +141.8% |
| Recurring financial income | 75 | €1 | €4 | +€2 | +141.8% |
| Financial charges | 65/66B | €266 | €229 | -€37 | -14.1% |
| Recurring financial charges | 65 | €266 | €229 | -€37 | -14.1% |
| Profit (loss) for the period before taxes | 9903 | -€20,584 | €8,182 | +€28,766 | |
| Income taxes | 67/77 | €300 | €511 | +€211 | +70.5% |
| Profit (loss) for the period | 9904 | -€20,884 | €7,671 | +€28,555 | |
| Profit (loss) for the period to be appropriated | 9905 | -€20,884 | €7,671 | +€28,555 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.