Copy Up: 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.
Copy Up
Largest movements
- Cash +€10,805
up €10,805 (+224%), from €4,831 to €15,636
mainly Net result for the year (+€17,234) and Trade debts (+€935)
- Receivables within one year +€3,835
up €3,835 (+40.6%), from €9,448 to €13,283
of which Trade receivables: +€8,044
- Intangible fixed assets +€2,532
new in 2025: €2,532
- Deferred charges and accrued income +€1,010
new in 2025: €1,010
- Reserves +€16,375
up €16,375 (+334%), from €4,903 to €21,278
- Trade debts +€935
up €935 (+34.2%), from €2,730 to €3,665
- Tax, wage and social debts +€873
up €873 (+42.7%), from €2,044 to €2,916
- Gross operating margin +€15,291
up €15,291 (+151%), from €10,097 to €25,388
- Taxes +€4,873
up €4,873 (+273%), from €1,786 to €6,659
- Depreciation -€2,073
down €2,073 (-89.7%), from €2,311 to €238
- Financial charges +€1,150
up €1,150 (+2,431%), from €47 to €1,197
- Financial income +€310
up €310 (+961%), from €32 to €342
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.
Derived cash bridge
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 | €14,278 | €32,460 | +€18,182 | +127% |
| Fixed assets | 21/28 | - | €2,532 | +€2,532 | |
| Intangible fixed assets | 21 | - | €2,532 | +€2,532 | |
| Current assets | 29/58 | €14,278 | €29,928 | +€15,650 | +110% |
| Amounts receivable within one year | 40/41 | €9,448 | €13,283 | +€3,835 | +40.6% |
| Trade receivables | 40 | - | €8,044 | +€8,044 | |
| Other amounts receivable | 41 | €9,448 | €5,238 | -€4,209 | -44.6% |
| Cash at bank and in hand | 54/58 | €4,831 | €15,636 | +€10,805 | +224% |
| Deferred charges and accrued income | 490/1 | - | €1,010 | +€1,010 | |
| Total equity and liabilities | 10/49 | €14,278 | €32,460 | +€18,182 | +127% |
| Equity | 10/15 | €8,903 | €25,278 | +€16,375 | +184% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €4,903 | €21,278 | +€16,375 | +334% |
| Distributable reserves | 133 | €4,903 | €21,278 | +€16,375 | +334% |
| Amounts payable | 17/49 | €5,375 | €7,183 | +€1,807 | +33.6% |
| Amounts payable within one year | 42/48 | €5,375 | €7,183 | +€1,807 | +33.6% |
| Trade debts | 44 | €2,730 | €3,665 | +€935 | +34.2% |
| Suppliers | 440/4 | €2,730 | €3,665 | +€935 | +34.2% |
| Taxes, remuneration and social security | 45 | €2,044 | €2,916 | +€873 | +42.7% |
| Taxes | 450/3 | €2,044 | €2,916 | +€873 | +42.7% |
| Other amounts payable | 47/48 | €601 | €601 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,311 | €238 | -€2,073 | -89.7% |
| Other operating charges | 640/8 | €223 | €402 | +€179 | +80.4% |
| Gross operating margin | 9900 | €10,097 | €25,388 | +€15,291 | +151% |
| Operating profit (loss) | 9901 | €7,563 | €24,747 | +€17,185 | +227% |
| Financial income | 75/76B | €32 | €342 | +€310 | +961% |
| Recurring financial income | 75 | €32 | €342 | +€310 | +961% |
| Financial charges | 65/66B | €47 | €1,197 | +€1,150 | +2,431% |
| Recurring financial charges | 65 | €47 | €1,197 | +€1,150 | +2,431% |
| Profit (loss) for the period before taxes | 9903 | €7,548 | €23,892 | +€16,345 | +217% |
| Income taxes | 67/77 | €1,786 | €6,659 | +€4,873 | +273% |
| Profit (loss) for the period | 9904 | €5,762 | €17,234 | +€11,472 | +199% |
| Profit (loss) for the period to be appropriated | 9905 | €5,762 | €17,234 | +€11,472 | +199% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.