COMPUTED EMOTION: 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.
COMPUTED EMOTION
Largest movements
- Tangible fixed assets +€29,080
new in 2025: €29,080
- Cash -€26,504
down €26,504 (-39.5%), from €67,105 to €40,601
mainly Investment in fixed assets (net) (-€30,396) and Contributions, distributions and other (-€10,000)
- Deferred charges and accrued income -€7,200
down €7,200 (-29.3%), from €24,600 to €17,400
- Receivables within one year -€1,693
down €1,693 (-32.2%), from €5,261 to €3,568
of which Trade receivables: -€2,958
- Tax, wage and social debts -€4,602
down €4,602 (-96.8%), from €4,752 to €150
- Reserves +€3,663
up €3,663 (+6.1%), from €60,474 to €64,137
- Other debts -€2,783
down €2,783 (-17.2%), from €16,152 to €13,369
- Trade debts -€2,596
down €2,596 (-81.4%), from €3,189 to €593
- Gross operating margin +€6,967
up €6,967 (+46.6%), from €14,948 to €21,915
- Taxes +€1,740
up €1,740 (+36.0%), from €4,837 to €6,577
- Depreciation +€1,316
up €1,316, from €0 to €1,316
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 | €96,966 | €90,649 | -€6,317 | -6.5% |
| Fixed assets | 21/28 | - | €29,080 | +€29,080 | |
| Tangible fixed assets | 22/27 | - | €29,080 | +€29,080 | |
| Furniture and vehicles | 24 | - | €29,080 | +€29,080 | |
| Current assets | 29/58 | €96,966 | €61,569 | -€35,397 | -36.5% |
| Amounts receivable within one year | 40/41 | €5,261 | €3,568 | -€1,693 | -32.2% |
| Trade receivables | 40 | €4,737 | €1,779 | -€2,958 | -62.5% |
| Other amounts receivable | 41 | €524 | €1,789 | +€1,266 | +242% |
| Cash at bank and in hand | 54/58 | €67,105 | €40,601 | -€26,504 | -39.5% |
| Deferred charges and accrued income | 490/1 | €24,600 | €17,400 | -€7,200 | -29.3% |
| Total equity and liabilities | 10/49 | €96,966 | €90,649 | -€6,317 | -6.5% |
| Equity | 10/15 | €72,874 | €76,537 | +€3,663 | +5.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €60,474 | €64,137 | +€3,663 | +6.1% |
| Distributable reserves | 133 | €60,474 | €64,137 | +€3,663 | +6.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €24,092 | €14,112 | -€9,980 | -41.4% |
| Amounts payable within one year | 42/48 | €24,092 | €14,112 | -€9,980 | -41.4% |
| Trade debts | 44 | €3,189 | €593 | -€2,596 | -81.4% |
| Suppliers | 440/4 | €3,189 | €593 | -€2,596 | -81.4% |
| Taxes, remuneration and social security | 45 | €4,752 | €150 | -€4,602 | -96.8% |
| Taxes | 450/3 | €4,752 | €150 | -€4,602 | -96.8% |
| Other amounts payable | 47/48 | €16,152 | €13,369 | -€2,783 | -17.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | €1,316 | +€1,316 | |
| Other operating charges | 640/8 | €586 | €537 | -€49 | -8.4% |
| Gross operating margin | 9900 | €14,948 | €21,915 | +€6,967 | +46.6% |
| Operating profit (loss) | 9901 | €14,362 | €20,062 | +€5,700 | +39.7% |
| Financial income | 75/76B | €46 | €259 | +€213 | +457% |
| Recurring financial income | 75 | €46 | €259 | +€213 | +457% |
| Financial charges | 65/66B | €65 | €81 | +€16 | +23.8% |
| Recurring financial charges | 65 | €65 | €81 | +€16 | +23.8% |
| Profit (loss) for the period before taxes | 9903 | €14,343 | €20,241 | +€5,897 | +41.1% |
| Income taxes | 67/77 | €4,837 | €6,577 | +€1,740 | +36.0% |
| Profit (loss) for the period | 9904 | €9,506 | €13,663 | +€4,157 | +43.7% |
| Profit (loss) for the period to be appropriated | 9905 | €9,506 | €13,663 | +€4,157 | +43.7% |
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 27 October 2026 via checked.be.