COMPLETELY-C: 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.
COMPLETELY-C
Largest movements
- Cash -€12,733
down €12,733 (-28.2%), from €45,099 to €32,366
mainly Net result for the year (-€18,837) and Investment in fixed assets (net) (-€1,140)
- Receivables within one year -€4,747
down €4,747 (-87.2%), from €5,445 to €698
of which Trade receivables: -€5,445
- Tangible fixed assets -€2,797
down €2,797 (-19.1%), from €14,657 to €11,860
of which Furniture and vehicles: -€2,793
- Financial fixed assets +€1,140
up €1,140 (+73.5%), from €1,550 to €2,690
- Profit (loss) carried forward -€18,837
down €18,837, from €8,077 to -€10,759
- Tax, wage and social debts -€802
no longer reported in 2025 (was €802)
- Gross operating margin -€35,964
down €35,964, from €20,643 to -€15,320
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 | €66,751 | €47,614 | -€19,137 | -28.7% |
| Fixed assets | 21/28 | €16,207 | €14,550 | -€1,657 | -10.2% |
| Tangible fixed assets | 22/27 | €14,657 | €11,860 | -€2,797 | -19.1% |
| Plant, machinery and equipment | 23 | €3 | - | -€3 | |
| Furniture and vehicles | 24 | €14,654 | €11,860 | -€2,793 | -19.1% |
| Financial fixed assets | 28 | €1,550 | €2,690 | +€1,140 | +73.5% |
| Current assets | 29/58 | €50,544 | €33,063 | -€17,481 | -34.6% |
| Amounts receivable within one year | 40/41 | €5,445 | €698 | -€4,747 | -87.2% |
| Trade receivables | 40 | €5,445 | - | -€5,445 | |
| Other amounts receivable | 41 | - | €698 | +€698 | |
| Cash at bank and in hand | 54/58 | €45,099 | €32,366 | -€12,733 | -28.2% |
| Total equity and liabilities | 10/49 | €66,751 | €47,614 | -€19,137 | -28.7% |
| Equity | 10/15 | €45,000 | €26,163 | -€18,837 | -41.9% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Reserves | 13 | €24,423 | €24,423 | = | 0.0% |
| Distributable reserves | 133 | €24,423 | €24,423 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,077 | -€10,759 | -€18,837 | |
| Amounts payable | 17/49 | €21,751 | €21,450 | -€301 | -1.4% |
| Amounts payable within one year | 42/48 | €21,751 | €21,450 | -€301 | -1.4% |
| Trade debts | 44 | €33 | €35 | +€2 | +6.8% |
| Suppliers | 440/4 | €33 | €35 | +€2 | +6.8% |
| Taxes, remuneration and social security | 45 | €802 | - | -€802 | |
| Taxes | 450/3 | €802 | - | -€802 | |
| Other amounts payable | 47/48 | €20,916 | €21,415 | +€499 | +2.4% |
| Non-recurring operating income | 76A | €1,232 | - | -€1,232 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,980 | €2,797 | -€184 | -6.2% |
| Other operating charges | 640/8 | €702 | €720 | +€18 | +2.5% |
| Gross operating margin | 9900 | €20,643 | -€15,320 | -€35,964 | |
| Operating profit (loss) | 9901 | €16,961 | -€18,837 | -€35,798 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Profit (loss) for the period before taxes | 9903 | €16,962 | -€18,837 | -€35,799 | |
| Profit (loss) for the period | 9904 | €16,962 | -€18,837 | -€35,799 | |
| Profit (loss) for the period to be appropriated | 9905 | €16,962 | -€18,837 | -€35,799 |
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 11 October 2026 via checked.be.