COMPLIANCE LAB: 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.
COMPLIANCE LAB
Largest movements
- Cash -€280,201
down €280,201 (-64.1%), from €436,811 to €156,609
mainly Other debts (-€243,705) and Contributions, distributions and other (-€156,458)
- Receivables within one year +€5,306
up €5,306 (+17.6%), from €30,177 to €35,483
- Other debts -€243,705
down €243,705 (-64.3%), from €378,944 to €135,239
- Tax, wage and social debts -€32,105
down €32,105 (-35.3%), from €90,962 to €58,857
of which Taxes: -€32,985
- Gross operating margin +€32,378
up €32,378 (+18.5%), from €174,747 to €207,125
- Taxes +€8,438
up €8,438 (+21.7%), from €38,882 to €47,321
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 | €473,310 | €197,641 | -€275,668 | -58.2% |
| Formation expenses | 20 | €198 | €13 | -€185 | -93.6% |
| Fixed assets | 21/28 | €4,896 | €3,513 | -€1,383 | -28.3% |
| Tangible fixed assets | 22/27 | €4,896 | €3,513 | -€1,383 | -28.3% |
| Plant, machinery and equipment | 23 | €2,100 | €1,750 | -€350 | -16.7% |
| Furniture and vehicles | 24 | €2,796 | €1,763 | -€1,033 | -37.0% |
| Current assets | 29/58 | €468,216 | €194,116 | -€274,100 | -58.5% |
| Amounts receivable within one year | 40/41 | €30,177 | €35,483 | +€5,306 | +17.6% |
| Trade receivables | 40 | €30,177 | €35,483 | +€5,306 | +17.6% |
| Cash at bank and in hand | 54/58 | €436,811 | €156,609 | -€280,201 | -64.1% |
| Deferred charges and accrued income | 490/1 | €1,228 | €2,024 | +€796 | +64.8% |
| Total equity and liabilities | 10/49 | €473,310 | €197,641 | -€275,668 | -58.2% |
| Equity | 10/15 | €3,047 | €3,000 | -€47 | -1.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €47 | €0 | -€47 | -100.0% |
| Amounts payable | 17/49 | €470,263 | €194,641 | -€275,621 | -58.6% |
| Amounts payable within one year | 42/48 | €470,263 | €194,641 | -€275,621 | -58.6% |
| Trade debts | 44 | €356 | €545 | +€189 | +53.0% |
| Suppliers | 440/4 | €356 | €545 | +€189 | +53.0% |
| Taxes, remuneration and social security | 45 | €90,962 | €58,857 | -€32,105 | -35.3% |
| Taxes | 450/3 | €90,962 | €57,977 | -€32,985 | -36.3% |
| Remuneration and social security | 454/9 | - | €880 | +€880 | |
| Other amounts payable | 47/48 | €378,944 | €135,239 | -€243,705 | -64.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,780 | €2,788 | +€8 | +0.3% |
| Other operating charges | 640/8 | €618 | €358 | -€259 | -42.0% |
| Gross operating margin | 9900 | €174,747 | €207,125 | +€32,378 | +18.5% |
| Operating profit (loss) | 9901 | €171,349 | €203,979 | +€32,629 | +19.0% |
| Financial income | 75/76B | €3 | €0 | -€3 | -100.0% |
| Recurring financial income | 75 | €3 | €0 | -€3 | -100.0% |
| Financial charges | 65/66B | €259 | €247 | -€11 | -4.4% |
| Recurring financial charges | 65 | €259 | €247 | -€11 | -4.4% |
| Profit (loss) for the period before taxes | 9903 | €171,094 | €203,731 | +€32,637 | +19.1% |
| Income taxes | 67/77 | €38,882 | €47,321 | +€8,438 | +21.7% |
| Profit (loss) for the period | 9904 | €132,212 | €156,411 | +€24,199 | +18.3% |
| Profit (loss) for the period to be appropriated | 9905 | €132,212 | €156,411 | +€24,199 | +18.3% |
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 10 October 2026 via checked.be.