CopyChallenge: 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.
CopyChallenge
Largest movements
- Receivables within one year +€64,802
new in 2025: €64,802
of which Trade receivables: +€60,000
- Cash -€1,598
down €1,598 (-63.5%), from €2,519 to €920
mainly Net result for the year (-€71,652) and Receivables within one year (-€64,802)
- Other debts +€126,086
new in 2025: €126,086
- Profit (loss) carried forward -€71,652
down €71,652, from €233 to -€71,419
- Trade debts +€8,943
new in 2025: €8,943
- Staff costs +€37,260
new in 2025: €37,260
- Gross operating margin -€28,330
down €28,330, from €1,840 to -€26,490
- Other operating charges +€7,296
up €7,296 (+1272.1%), from €574 to €7,870
- Depreciation -€859
no longer reported in 2025 (was €859)
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 | €2,519 | €65,723 | +€63,204 | +2509.5% |
| Current assets | 29/58 | €2,519 | €65,723 | +€63,204 | +2509.5% |
| Amounts receivable within one year | 40/41 | - | €64,802 | +€64,802 | |
| Trade receivables | 40 | - | €60,000 | +€60,000 | |
| Other amounts receivable | 41 | - | €4,802 | +€4,802 | |
| Cash at bank and in hand | 54/58 | €2,519 | €920 | -€1,598 | -63.5% |
| Total equity and liabilities | 10/49 | €2,519 | €65,723 | +€63,204 | +2509.5% |
| Equity | 10/15 | €2,223 | -€69,429 | -€71,652 | |
| Contributions | 10/11 | €1,990 | €1,990 | = | 0.0% |
| Profit (loss) carried forward | 14 | €233 | -€71,419 | -€71,652 | |
| Amounts payable | 17/49 | €295 | €135,151 | +€134,856 | +45684.6% |
| Amounts payable within one year | 42/48 | €295 | €135,151 | +€134,856 | +45684.6% |
| Trade debts | 44 | - | €8,943 | +€8,943 | |
| Suppliers | 440/4 | - | €8,943 | +€8,943 | |
| Taxes, remuneration and social security | 45 | €295 | €122 | -€173 | -58.8% |
| Taxes | 450/3 | €295 | €122 | -€173 | -58.8% |
| Other amounts payable | 47/48 | - | €126,086 | +€126,086 | |
| Remuneration, social security and pensions | 62 | - | €37,260 | +€37,260 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €859 | - | -€859 | |
| Other operating charges | 640/8 | €574 | €7,870 | +€7,296 | +1272.1% |
| Gross operating margin | 9900 | €1,840 | -€26,490 | -€28,330 | |
| Operating profit (loss) | 9901 | €408 | -€71,620 | -€72,028 | |
| Financial charges | 65/66B | €116 | €32 | -€84 | -72.6% |
| Recurring financial charges | 65 | €116 | €32 | -€84 | -72.6% |
| Profit (loss) for the period before taxes | 9903 | €292 | -€71,652 | -€71,944 | |
| Income taxes | 67/77 | €58 | - | -€58 | |
| Profit (loss) for the period | 9904 | €233 | -€71,652 | -€71,886 | |
| Profit (loss) for the period to be appropriated | 9905 | €233 | -€71,652 | -€71,886 |
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 28 September 2026 via checked.be.