CONTEXTUUR: 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.
CONTEXTUUR
Largest movements
- Receivables within one year -€4,991
down €4,991 (-12.3%), from €40,592 to €35,601
of which Other amounts receivable: -€5,519
- Tangible fixed assets -€4,467
down €4,467 (-32.5%), from €13,739 to €9,272
- Cash -€4,044
down €4,044 (-30.6%), from €13,220 to €9,175
mainly Contributions, distributions and other (-€28,523) and Other debts (-€12,879)
- Intangible fixed assets -€2,267
down €2,267 (-50.3%), from €4,502 to €2,236
- Deferred charges and accrued income -€1,292
down €1,292 (-47.7%), from €2,710 to €1,418
- Other debts -€12,879
down €12,879 (-31.1%), from €41,402 to €28,523
- Tax, wage and social debts -€7,387
down €7,387 (-52.5%), from €14,070 to €6,684
- Short-term financial debts +€3,367
new in 2025: €3,367
- Turnover +€107,126
new in 2025: €107,126
- Purchases and services +€63,840
new in 2025: €63,840
- Gross operating margin -€17,698
down €17,698 (-27.9%), from €63,435 to €45,737
- Taxes -€4,686
down €4,686 (-29.1%), from €16,111 to €11,425
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 | €74,763 | €57,702 | -€17,061 | -22.8% |
| Fixed assets | 21/28 | €18,241 | €11,507 | -€6,734 | -36.9% |
| Intangible fixed assets | 21 | €4,502 | €2,236 | -€2,267 | -50.3% |
| Tangible fixed assets | 22/27 | €13,739 | €9,272 | -€4,467 | -32.5% |
| Furniture and vehicles | 24 | €13,739 | €9,272 | -€4,467 | -32.5% |
| Current assets | 29/58 | €56,522 | €46,195 | -€10,327 | -18.3% |
| Amounts receivable within one year | 40/41 | €40,592 | €35,601 | -€4,991 | -12.3% |
| Trade receivables | 40 | €4,917 | €5,445 | +€529 | +10.7% |
| Other amounts receivable | 41 | €35,675 | €30,156 | -€5,519 | -15.5% |
| Cash at bank and in hand | 54/58 | €13,220 | €9,175 | -€4,044 | -30.6% |
| Deferred charges and accrued income | 490/1 | €2,710 | €1,418 | -€1,292 | -47.7% |
| Total equity and liabilities | 10/49 | €74,763 | €57,702 | -€17,061 | -22.8% |
| Equity | 10/15 | €18,600 | €18,600 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €56,163 | €39,102 | -€17,061 | -30.4% |
| Amounts payable within one year | 42/48 | €56,163 | €39,102 | -€17,061 | -30.4% |
| Financial debts | 43 | - | €3,367 | +€3,367 | |
| Credit institutions | 430/8 | - | €3,367 | +€3,367 | |
| Trade debts | 44 | €691 | €529 | -€162 | -23.5% |
| Suppliers | 440/4 | €691 | €529 | -€162 | -23.5% |
| Taxes, remuneration and social security | 45 | €14,070 | €6,684 | -€7,387 | -52.5% |
| Taxes | 450/3 | €14,070 | €6,684 | -€7,387 | -52.5% |
| Other amounts payable | 47/48 | €41,402 | €28,523 | -€12,879 | -31.1% |
| Turnover | 70 | - | €107,126 | +€107,126 | |
| Non-recurring operating income | 76A | - | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €63,840 | +€63,840 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,499 | €6,734 | +€235 | +3.6% |
| Other operating charges | 640/8 | €1,241 | €768 | -€473 | -38.1% |
| Gross operating margin | 9900 | €63,435 | €45,737 | -€17,698 | -27.9% |
| Operating profit (loss) | 9901 | €55,696 | €38,235 | -€17,461 | -31.4% |
| Financial income | 75/76B | €1,866 | €1,899 | +€33 | +1.8% |
| Recurring financial income | 75 | €1,866 | €1,899 | +€33 | +1.8% |
| Financial charges | 65/66B | €48 | €186 | +€138 | +288.4% |
| Recurring financial charges | 65 | €48 | €186 | +€138 | +288.4% |
| Profit (loss) for the period before taxes | 9903 | €57,514 | €39,948 | -€17,565 | -30.5% |
| Income taxes | 67/77 | €16,111 | €11,425 | -€4,686 | -29.1% |
| Profit (loss) for the period | 9904 | €41,402 | €28,523 | -€12,879 | -31.1% |
| Profit (loss) for the period to be appropriated | 9905 | €41,402 | €28,523 | -€12,879 | -31.1% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.