concept Twenty Two: 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 Twenty Two
Largest movements
- Cash +€1
up €1 (+82.8%), from €2 to €3
mainly Other debts (+€3,545)
- Other debts +€3,545
up €3,545 (+585.2%), from €606 to €4,150
- Profit (loss) carried forward -€3,543
down €3,543 (-63.2%), from -€5,604 to -€9,147
- Gross operating margin -€3,312
down €3,312, from €0 to -€3,312
- Purchases and services +€3,312
new in 2025: €3,312
- Other operating charges -€262
down €262 (-58.4%), from €449 to €187
- Financial charges +€35
up €35 (+382.7%), from €9 to €44
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 | €2 | €3 | +€1 | +82.8% |
| Current assets | 29/58 | €2 | €3 | +€1 | +82.8% |
| Cash at bank and in hand | 54/58 | €2 | €3 | +€1 | +82.8% |
| Total equity and liabilities | 10/49 | €2 | €3 | +€1 | +82.8% |
| Equity | 10/15 | -€604 | -€4,147 | -€3,543 | -586.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,604 | -€9,147 | -€3,543 | -63.2% |
| Amounts payable | 17/49 | €606 | €4,150 | +€3,545 | +585.2% |
| Amounts payable within one year | 42/48 | €606 | €4,150 | +€3,545 | +585.2% |
| Trade debts | 44 | €0 | - | = | |
| Suppliers | 440/4 | €0 | - | = | |
| Other amounts payable | 47/48 | €606 | €4,150 | +€3,545 | +585.2% |
| Goods, raw materials, services and sundry goods | 60/61 | - | €3,312 | +€3,312 | |
| Other operating charges | 640/8 | €449 | €187 | -€262 | -58.4% |
| Gross operating margin | 9900 | €0 | -€3,312 | -€3,312 | |
| Operating profit (loss) | 9901 | -€449 | -€3,499 | -€3,050 | -678.7% |
| Financial charges | 65/66B | €9 | €44 | +€35 | +382.7% |
| Recurring financial charges | 65 | €9 | €44 | +€35 | +382.7% |
| Profit (loss) for the period before taxes | 9903 | -€458 | -€3,543 | -€3,085 | -672.8% |
| Profit (loss) for the period | 9904 | -€458 | -€3,543 | -€3,085 | -672.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€458 | -€3,543 | -€3,085 | -672.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.