COPYWRITING CLIENTS: 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.
COPYWRITING CLIENTS
Largest movements
- Receivables within one year +€18,142
up €18,142 (+150%), from €12,101 to €30,243
of which Other amounts receivable: +€18,749
- Cash -€10,696
down €10,696 (-50.7%), from €21,097 to €10,401
mainly Receivables within one year (-€18,142) and Trade debts (-€11,579)
- Stocks and contracts +€4,517
new in 2025: €4,517
- Tangible fixed assets +€3,770
up €3,770 (+317%), from €1,188 to €4,958
of which Furniture and vehicles: +€2,406
- Profit (loss) carried forward +€18,053
up €18,053, from -€5,934 to €12,119
- Tax, wage and social debts +€12,830
up €12,830 (+149%), from €8,595 to €21,425
of which Taxes: +€14,705
- Trade debts -€11,579
down €11,579 (-43.4%), from €26,654 to €15,075
- Other debts -€3,571
no longer reported in 2025 (was €3,571)
- Gross operating margin +€29,362
up €29,362, from -€8,076 to €21,286
- Taxes +€2,215
new in 2025: €2,215
- Financial charges -€1,121
down €1,121 (-70.1%), from €1,599 to €477
- Other operating charges -€991
no longer reported in 2025 (was €991)
- Financial income +€820
new in 2025: €820
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 | €34,386 | €50,119 | +€15,732 | +45.8% |
| Fixed assets | 21/28 | €1,188 | €4,958 | +€3,770 | +317% |
| Tangible fixed assets | 22/27 | €1,188 | €4,958 | +€3,770 | +317% |
| Plant, machinery and equipment | 23 | €1,188 | €2,552 | +€1,364 | +115% |
| Furniture and vehicles | 24 | - | €2,406 | +€2,406 | |
| Current assets | 29/58 | €33,198 | €45,161 | +€11,963 | +36.0% |
| Stocks and contracts in progress | 3 | - | €4,517 | +€4,517 | |
| Stocks | 30/36 | - | €4,517 | +€4,517 | |
| Amounts receivable within one year | 40/41 | €12,101 | €30,243 | +€18,142 | +150% |
| Trade receivables | 40 | €6,101 | €5,493 | -€608 | -10.0% |
| Other amounts receivable | 41 | €6,000 | €24,749 | +€18,749 | +312% |
| Cash at bank and in hand | 54/58 | €21,097 | €10,401 | -€10,696 | -50.7% |
| Total equity and liabilities | 10/49 | €34,386 | €50,119 | +€15,732 | +45.8% |
| Equity | 10/15 | -€4,434 | €13,619 | +€18,053 | |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,934 | €12,119 | +€18,053 | |
| Amounts payable | 17/49 | €38,820 | €36,500 | -€2,320 | -6.0% |
| Amounts payable within one year | 42/48 | €38,820 | €36,500 | -€2,320 | -6.0% |
| Trade debts | 44 | €26,654 | €15,075 | -€11,579 | -43.4% |
| Suppliers | 440/4 | €26,654 | €15,075 | -€11,579 | -43.4% |
| Taxes, remuneration and social security | 45 | €8,595 | €21,425 | +€12,830 | +149% |
| Taxes | 450/3 | €6,720 | €21,425 | +€14,705 | +219% |
| Remuneration and social security | 454/9 | €1,875 | - | -€1,875 | |
| Other amounts payable | 47/48 | €3,571 | - | -€3,571 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €855 | €1,361 | +€506 | +59.3% |
| Other operating charges | 640/8 | €991 | - | -€991 | |
| Gross operating margin | 9900 | -€8,076 | €21,286 | +€29,362 | |
| Operating profit (loss) | 9901 | -€9,921 | €19,925 | +€29,846 | |
| Financial income | 75/76B | - | €820 | +€820 | |
| Recurring financial income | 75 | - | €820 | +€820 | |
| Financial charges | 65/66B | €1,599 | €477 | -€1,121 | -70.1% |
| Recurring financial charges | 65 | €1,599 | €477 | -€1,121 | -70.1% |
| Profit (loss) for the period before taxes | 9903 | -€11,519 | €20,267 | +€31,787 | |
| Income taxes | 67/77 | - | €2,215 | +€2,215 | |
| Profit (loss) for the period | 9904 | -€11,519 | €18,053 | +€29,572 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,519 | €18,053 | +€29,572 |
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 16 October 2026 via checked.be.