CONTAINER 64: 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.
CONTAINER 64
Largest movements
- Cash -€101,299
down €101,299 (-82.8%), from €122,400 to €21,101
mainly Investment in fixed assets (net) (-€111,226) and Contributions, distributions and other (-€59,000)
- Tangible fixed assets +€54,418
up €54,418 (+28.5%), from €190,660 to €245,078
of which Furniture and vehicles: +€32,533
- Receivables within one year -€22,402
down €22,402 (-10.8%), from €207,670 to €185,269
of which Trade receivables: -€39,674
- Financial fixed assets +€20,400
up €20,400 (+2702.0%), from €755 to €21,155
- Current investments -€9,232
down €9,232 (-3.8%), from €240,672 to €231,441
- Reserves -€39,000
down €39,000 (-12.8%), from €305,650 to €266,650
of which Distributable reserves: -€39,000
- Trade debts -€27,513
down €27,513 (-34.3%), from €80,173 to €52,660
- Other debts -€19,442
down €19,442 (-10.1%), from €191,697 to €172,255
- Debts after one year +€10,994
up €10,994 (+12.6%), from €87,441 to €98,435
- Current portion of long-term debt +€8,364
up €8,364 (+58.0%), from €14,419 to €22,783
- Staff costs +€66,956
up €66,956 (+70.7%), from €94,673 to €161,630
- Taxes -€13,300
down €13,300 (-42.7%), from €31,138 to €17,838
- Financial income +€12,170
up €12,170 (+241.2%), from €5,045 to €17,215
- Depreciation +€9,388
up €9,388 (+34.7%), from €27,020 to €36,408
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 | €764,267 | €704,342 | -€59,925 | -7.8% |
| Fixed assets | 21/28 | €191,415 | €266,233 | +€74,818 | +39.1% |
| Tangible fixed assets | 22/27 | €190,660 | €245,078 | +€54,418 | +28.5% |
| Land and buildings | 22 | €107,906 | €131,872 | +€23,966 | +22.2% |
| Plant, machinery and equipment | 23 | €6,370 | €4,289 | -€2,081 | -32.7% |
| Furniture and vehicles | 24 | €74,434 | €106,967 | +€32,533 | +43.7% |
| Other tangible fixed assets | 26 | €1,950 | €1,950 | = | 0.0% |
| Financial fixed assets | 28 | €755 | €21,155 | +€20,400 | +2702.0% |
| Current assets | 29/58 | €572,852 | €438,109 | -€134,744 | -23.5% |
| Amounts receivable within one year | 40/41 | €207,670 | €185,269 | -€22,402 | -10.8% |
| Trade receivables | 40 | €197,328 | €157,654 | -€39,674 | -20.1% |
| Other amounts receivable | 41 | €10,343 | €27,615 | +€17,272 | +167.0% |
| Current investments | 50/53 | €240,672 | €231,441 | -€9,232 | -3.8% |
| Cash at bank and in hand | 54/58 | €122,400 | €21,101 | -€101,299 | -82.8% |
| Deferred charges and accrued income | 490/1 | €2,109 | €298 | -€1,811 | -85.9% |
| Total equity and liabilities | 10/49 | €764,267 | €704,342 | -€59,925 | -7.8% |
| Equity | 10/15 | €337,808 | €299,161 | -€38,647 | -11.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €305,650 | €266,650 | -€39,000 | -12.8% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Other | 1319 | €0 | - | = | |
| Tax-exempt reserves | 132 | €1,500 | €1,500 | = | 0.0% |
| Distributable reserves | 133 | €304,150 | €265,150 | -€39,000 | -12.8% |
| Profit (loss) carried forward | 14 | €25,958 | €26,311 | +€353 | +1.4% |
| Amounts payable | 17/49 | €426,459 | €405,181 | -€21,278 | -5.0% |
| Amounts payable after more than one year | 17 | €87,441 | €98,435 | +€10,994 | +12.6% |
| Financial debts | 170/4 | €87,441 | €98,435 | +€10,994 | +12.6% |
| Amounts payable within one year | 42/48 | €337,215 | €306,745 | -€30,470 | -9.0% |
| Current portion of amounts payable after more than one year | 42 | €14,419 | €22,783 | +€8,364 | +58.0% |
| Financial debts | 43 | €6,793 | €11,787 | +€4,994 | +73.5% |
| Credit institutions | 430/8 | €6,793 | €11,787 | +€4,994 | +73.5% |
| Trade debts | 44 | €80,173 | €52,660 | -€27,513 | -34.3% |
| Suppliers | 440/4 | €80,173 | €52,660 | -€27,513 | -34.3% |
| Taxes, remuneration and social security | 45 | €44,134 | €47,261 | +€3,127 | +7.1% |
| Taxes | 450/3 | €26,234 | €25,101 | -€1,133 | -4.3% |
| Remuneration and social security | 454/9 | €17,900 | €22,160 | +€4,260 | +23.8% |
| Other amounts payable | 47/48 | €191,697 | €172,255 | -€19,442 | -10.1% |
| Accrued charges and deferred income | 492/3 | €1,802 | €0 | -€1,802 | -100.0% |
| Non-recurring operating income | 76A | €2,500 | €0 | -€2,500 | -100.0% |
| Remuneration, social security and pensions | 62 | €94,673 | €161,630 | +€66,956 | +70.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,020 | €36,408 | +€9,388 | +34.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €4,008 | €3,429 | -€579 | -14.5% |
| Gross operating margin | 9900 | €226,158 | €227,628 | +€1,470 | +0.6% |
| Operating profit (loss) | 9901 | €100,456 | €26,161 | -€74,295 | -74.0% |
| Financial income | 75/76B | €5,045 | €17,215 | +€12,170 | +241.2% |
| Recurring financial income | 75 | €5,045 | €17,215 | +€12,170 | +241.2% |
| Financial charges | 65/66B | €5,683 | €5,185 | -€498 | -8.8% |
| Recurring financial charges | 65 | €5,683 | €5,185 | -€498 | -8.8% |
| Profit (loss) for the period before taxes | 9903 | €99,818 | €38,191 | -€61,627 | -61.7% |
| Income taxes | 67/77 | €31,138 | €17,838 | -€13,300 | -42.7% |
| Profit (loss) for the period | 9904 | €68,680 | €20,353 | -€48,327 | -70.4% |
| Profit (loss) for the period to be appropriated | 9905 | €68,680 | €20,353 | -€48,327 | -70.4% |
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.