CONCEPT-IMAGE: 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.
CONCEPT-IMAGE
Largest movements
- Receivables within one year +€29,736
up €29,736 (+54.3%), from €54,735 to €84,471
of which Other amounts receivable: +€18,220
- Profit (loss) carried forward +€24,592
up €24,592 (+61.0%), from €40,304 to €64,896
- Tax, wage and social debts +€3,931
up €3,931 (+27.7%), from €14,174 to €18,105
- Gross operating margin +€14,764
up €14,764 (+54.3%), from €27,193 to €41,957
- Taxes +€5,769
up €5,769 (+74.2%), from €7,779 to €13,548
- Other operating charges +€1,020
up €1,020 (+50.0%), from €2,039 to €3,059
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 | €63,068 | €92,317 | +€29,249 | +46.4% |
| Fixed assets | 21/28 | €1,049 | €606 | -€443 | -42.2% |
| Tangible fixed assets | 22/27 | €1,049 | €606 | -€443 | -42.2% |
| Furniture and vehicles | 24 | €1,049 | €606 | -€443 | -42.2% |
| Current assets | 29/58 | €62,019 | €91,711 | +€29,692 | +47.9% |
| Amounts receivable within one year | 40/41 | €54,735 | €84,471 | +€29,736 | +54.3% |
| Trade receivables | 40 | €13,951 | €25,467 | +€11,516 | +82.5% |
| Other amounts receivable | 41 | €40,784 | €59,004 | +€18,220 | +44.7% |
| Cash at bank and in hand | 54/58 | €7,284 | €7,240 | -€44 | -0.6% |
| Total equity and liabilities | 10/49 | €63,068 | €92,317 | +€29,249 | +46.4% |
| Equity | 10/15 | €46,504 | €71,096 | +€24,592 | +52.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €40,304 | €64,896 | +€24,592 | +61.0% |
| Amounts payable | 17/49 | €16,564 | €21,221 | +€4,657 | +28.1% |
| Amounts payable within one year | 42/48 | €16,564 | €21,221 | +€4,657 | +28.1% |
| Trade debts | 44 | €2,390 | €3,116 | +€726 | +30.4% |
| Suppliers | 440/4 | €2,390 | €3,116 | +€726 | +30.4% |
| Taxes, remuneration and social security | 45 | €14,174 | €18,105 | +€3,931 | +27.7% |
| Taxes | 450/3 | €14,174 | €18,105 | +€3,931 | +27.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €305 | €443 | +€138 | +45.2% |
| Other operating charges | 640/8 | €2,039 | €3,059 | +€1,020 | +50.0% |
| Gross operating margin | 9900 | €27,193 | €41,957 | +€14,764 | +54.3% |
| Operating profit (loss) | 9901 | €24,849 | €38,455 | +€13,606 | +54.8% |
| Financial income | 75/76B | - | €6 | +€6 | |
| Recurring financial income | 75 | - | €6 | +€6 | |
| Financial charges | 65/66B | €726 | €321 | -€405 | -55.8% |
| Recurring financial charges | 65 | €726 | €321 | -€405 | -55.8% |
| Profit (loss) for the period before taxes | 9903 | €24,123 | €38,140 | +€14,017 | +58.1% |
| Income taxes | 67/77 | €7,779 | €13,548 | +€5,769 | +74.2% |
| Profit (loss) for the period | 9904 | €16,344 | €24,592 | +€8,248 | +50.5% |
| Profit (loss) for the period to be appropriated | 9905 | €16,344 | €24,592 | +€8,248 | +50.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.