CORRECTIONS: 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.
CORRECTIONS
Largest movements
- Cash -€1,112
down €1,112 (-6.1%), from €18,211 to €17,099
mainly Other debts (-€897) and Receivables within one year (-€702)
- Receivables within one year +€702
up €702 (+27.0%), from €2,600 to €3,302
- Other debts -€897
down €897 (-13.4%), from €6,679 to €5,782
- Profit (loss) carried forward +€680
up €680 (+5.3%), from €12,872 to €13,552
- Gross operating margin -€637
down €637 (-31.5%), from €2,023 to €1,386
- Taxes -€260
down €260 (-54.5%), from €477 to €217
- Depreciation -€46
no longer reported in 2025 (was €46)
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 | €20,907 | €20,482 | -€425 | -2.0% |
| Current assets | 29/58 | €20,907 | €20,482 | -€425 | -2.0% |
| Amounts receivable within one year | 40/41 | €2,600 | €3,302 | +€702 | +27.0% |
| Trade receivables | 40 | €2,600 | €3,302 | +€702 | +27.0% |
| Cash at bank and in hand | 54/58 | €18,211 | €17,099 | -€1,112 | -6.1% |
| Deferred charges and accrued income | 490/1 | €95 | €81 | -€15 | -15.3% |
| Total equity and liabilities | 10/49 | €20,907 | €20,482 | -€425 | -2.0% |
| Equity | 10/15 | €13,553 | €14,234 | +€680 | +5.0% |
| Contributions | 10/11 | €620 | €620 | = | 0.0% |
| Reserves | 13 | €62 | €62 | = | 0.0% |
| Non-distributable reserves | 130/1 | €62 | €62 | = | 0.0% |
| Reserves not available under the articles | 1311 | €62 | €62 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,872 | €13,552 | +€680 | +5.3% |
| Amounts payable | 17/49 | €7,353 | €6,248 | -€1,105 | -15.0% |
| Amounts payable within one year | 42/48 | €7,353 | €6,248 | -€1,105 | -15.0% |
| Taxes, remuneration and social security | 45 | €675 | €466 | -€208 | -30.9% |
| Taxes | 450/3 | €675 | €466 | -€208 | -30.9% |
| Other amounts payable | 47/48 | €6,679 | €5,782 | -€897 | -13.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €46 | - | -€46 | |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €2,023 | €1,386 | -€637 | -31.5% |
| Operating profit (loss) | 9901 | €1,589 | €986 | -€603 | -37.9% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €86 | €90 | +€4 | +4.8% |
| Recurring financial charges | 65 | €86 | €90 | +€4 | +4.8% |
| Profit (loss) for the period before taxes | 9903 | €1,503 | €897 | -€606 | -40.3% |
| Income taxes | 67/77 | €477 | €217 | -€260 | -54.5% |
| Profit (loss) for the period | 9904 | €1,027 | €680 | -€347 | -33.8% |
| Profit (loss) for the period to be appropriated | 9905 | €1,027 | €680 | -€347 | -33.8% |
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 14 October 2026 via checked.be.