COMPANY SOLUTIONS: 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.
COMPANY SOLUTIONS
Largest movements
- Cash -€43,196
down €43,196 (-22.9%), from €188,514 to €145,318
mainly Contributions, distributions and other (-€99,500) and Other debts (-€15,153)
- Receivables within one year +€5,417
up €5,417 (+10.2%), from €53,206 to €58,623
of which Trade receivables: +€19,901
- Intangible fixed assets -€4,156
down €4,156 (-25.0%), from €16,624 to €12,468
- Reserves -€47,092
down €47,092 (-31.1%), from €151,310 to €104,218
of which Distributable reserves: -€47,092
- Trade debts +€19,958
up €19,958 (+573%), from €3,483 to €23,441
- Other debts -€15,153
down €15,153 (-53.2%), from €28,500 to €13,347
- Gross operating margin +€5,964
up €5,964 (+7.9%), from €75,289 to €81,254
- Financial income -€3,733
down €3,733 (-64.3%), from €5,803 to €2,070
- Financial charges -€1,165
down €1,165 (-55.7%), from €2,091 to €926
- Taxes +€1,041
up €1,041 (+4.3%), from €24,273 to €25,314
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 | €258,845 | €216,909 | -€41,936 | -16.2% |
| Fixed assets | 21/28 | €16,624 | €12,468 | -€4,156 | -25.0% |
| Intangible fixed assets | 21 | €16,624 | €12,468 | -€4,156 | -25.0% |
| Current assets | 29/58 | €242,221 | €204,441 | -€37,780 | -15.6% |
| Amounts receivable within one year | 40/41 | €53,206 | €58,623 | +€5,417 | +10.2% |
| Trade receivables | 40 | €38,722 | €58,623 | +€19,901 | +51.4% |
| Other amounts receivable | 41 | €14,485 | - | -€14,485 | |
| Cash at bank and in hand | 54/58 | €188,514 | €145,318 | -€43,196 | -22.9% |
| Deferred charges and accrued income | 490/1 | €500 | €500 | = | 0.0% |
| Total equity and liabilities | 10/49 | €258,845 | €216,909 | -€41,936 | -16.2% |
| Equity | 10/15 | €199,791 | €152,699 | -€47,092 | -23.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €151,310 | €104,218 | -€47,092 | -31.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €149,450 | €102,358 | -€47,092 | -31.5% |
| Profit (loss) carried forward | 14 | €29,881 | €29,881 | = | 0.0% |
| Amounts payable | 17/49 | €59,054 | €64,210 | +€5,156 | +8.7% |
| Amounts payable within one year | 42/48 | €59,054 | €64,210 | +€5,156 | +8.7% |
| Current portion of amounts payable after more than one year | 42 | €6,695 | €6,712 | +€17 | +0.3% |
| Trade debts | 44 | €3,483 | €23,441 | +€19,958 | +573% |
| Suppliers | 440/4 | €3,483 | €23,441 | +€19,958 | +573% |
| Taxes, remuneration and social security | 45 | €20,376 | €20,710 | +€334 | +1.6% |
| Taxes | 450/3 | €20,376 | €20,710 | +€334 | +1.6% |
| Other amounts payable | 47/48 | €28,500 | €13,347 | -€15,153 | -53.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,248 | €4,156 | -€92 | -2.2% |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Gross operating margin | 9900 | €75,289 | €81,254 | +€5,964 | +7.9% |
| Operating profit (loss) | 9901 | €70,536 | €76,578 | +€6,042 | +8.6% |
| Financial income | 75/76B | €5,803 | €2,070 | -€3,733 | -64.3% |
| Recurring financial income | 75 | €5,803 | €2,070 | -€3,733 | -64.3% |
| Financial charges | 65/66B | €2,091 | €926 | -€1,165 | -55.7% |
| Recurring financial charges | 65 | €2,091 | €926 | -€1,165 | -55.7% |
| Profit (loss) for the period before taxes | 9903 | €74,249 | €77,722 | +€3,473 | +4.7% |
| Income taxes | 67/77 | €24,273 | €25,314 | +€1,041 | +4.3% |
| Profit (loss) for the period | 9904 | €49,976 | €52,408 | +€2,433 | +4.9% |
| Profit (loss) for the period to be appropriated | 9905 | €49,976 | €52,408 | +€2,433 | +4.9% |
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 25 October 2026 via checked.be.