CONTENS: 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.
CONTENS
Largest movements
- Tangible fixed assets -€23,928
down €23,928 (-38.7%), from €61,861 to €37,933
of which Furniture and vehicles: -€24,301
- Receivables within one year -€11,280
down €11,280 (-45.6%), from €24,736 to €13,457
- Cash +€10,540
up €10,540 (+215.3%), from €4,897 to €15,437
mainly Depreciation (+€27,428) and Trade debts (+€20,229)
- Other debts -€40,000
down €40,000 (-100.0%), from €40,006 to €6
- Trade debts +€20,229
up €20,229 (+14748.2%), from €137 to €20,366
- Profit (loss) carried forward -€2,618
down €2,618 (-12.2%), from -€21,410 to -€24,028
- Accrued charges and deferred income -€1,861
down €1,861 (-67.7%), from €2,749 to €888
- Gross operating margin +€18,969
up €18,969 (+202.2%), from €9,380 to €28,349
- Financial charges +€404
up €404 (+17.5%), from €2,303 to €2,707
- Depreciation +€380
up €380 (+1.4%), from €27,048 to €27,428
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 | €94,036 | €69,382 | -€24,654 | -26.2% |
| Fixed assets | 21/28 | €61,861 | €37,933 | -€23,928 | -38.7% |
| Tangible fixed assets | 22/27 | €61,861 | €37,933 | -€23,928 | -38.7% |
| Plant, machinery and equipment | 23 | €1,868 | €2,291 | +€423 | +22.6% |
| Furniture and vehicles | 24 | €59,922 | €35,621 | -€24,301 | -40.6% |
| Other tangible fixed assets | 26 | €72 | €22 | -€50 | -69.9% |
| Current assets | 29/58 | €32,175 | €31,449 | -€726 | -2.3% |
| Amounts receivable within one year | 40/41 | €24,736 | €13,457 | -€11,280 | -45.6% |
| Trade receivables | 40 | €24,736 | €13,457 | -€11,280 | -45.6% |
| Cash at bank and in hand | 54/58 | €4,897 | €15,437 | +€10,540 | +215.3% |
| Deferred charges and accrued income | 490/1 | €2,542 | €2,555 | +€13 | +0.5% |
| Total equity and liabilities | 10/49 | €94,036 | €69,382 | -€24,654 | -26.2% |
| Equity | 10/15 | €47,340 | €44,722 | -€2,618 | -5.5% |
| Contributions | 10/11 | €62,500 | €62,500 | = | 0.0% |
| Capital | 10 | €62,500 | €62,500 | = | 0.0% |
| Issued capital | 100 | €62,500 | €62,500 | = | 0.0% |
| Reserves | 13 | €6,250 | €6,250 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,250 | €6,250 | = | 0.0% |
| Legal reserve | 130 | €6,250 | €6,250 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€21,410 | -€24,028 | -€2,618 | -12.2% |
| Amounts payable | 17/49 | €46,695 | €24,660 | -€22,036 | -47.2% |
| Amounts payable within one year | 42/48 | €43,946 | €23,772 | -€20,174 | -45.9% |
| Trade debts | 44 | €137 | €20,366 | +€20,229 | +14748.2% |
| Suppliers | 440/4 | €137 | €20,366 | +€20,229 | +14748.2% |
| Taxes, remuneration and social security | 45 | €3,804 | €3,401 | -€403 | -10.6% |
| Taxes | 450/3 | €3,804 | €3,401 | -€403 | -10.6% |
| Other amounts payable | 47/48 | €40,006 | €6 | -€40,000 | -100.0% |
| Accrued charges and deferred income | 492/3 | €2,749 | €888 | -€1,861 | -67.7% |
| Non-recurring operating income | 76A | - | €3,488 | +€3,488 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,048 | €27,428 | +€380 | +1.4% |
| Other operating charges | 640/8 | €578 | €394 | -€184 | -31.8% |
| Non-recurring operating charges | 66A | - | €29 | +€29 | |
| Gross operating margin | 9900 | €9,380 | €28,349 | +€18,969 | +202.2% |
| Operating profit (loss) | 9901 | -€18,246 | €498 | +€18,744 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €2,303 | €2,707 | +€404 | +17.5% |
| Recurring financial charges | 65 | €2,303 | €2,707 | +€404 | +17.5% |
| Profit (loss) for the period before taxes | 9903 | -€20,549 | -€2,209 | +€18,340 | +89.2% |
| Income taxes | 67/77 | €470 | €409 | -€61 | -12.9% |
| Profit (loss) for the period | 9904 | -€21,019 | -€2,618 | +€18,401 | +87.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€21,019 | -€2,618 | +€18,401 | +87.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.