COULEUR DU TEMPS: 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.
COULEUR DU TEMPS
Largest movements
- Stocks and contracts -€1,964
down €1,964 (-100%), from €1,964 to €0
- Receivables within one year -€1,778
down €1,778 (-100%), from €1,778 to €0
of which Other amounts receivable: -€1,778
- Cash -€604
down €604 (-30.4%), from €1,989 to €1,385
mainly Net result for the year (-€6,850) and Trade debts (-€102)
- Financial fixed assets -€106
down €106 (-100%), from €106 to €0
- Profit (loss) carried forward -€6,850
down €6,850 (-5.6%), from -€122,073 to -€128,923
- Other debts +€2,099
up €2,099 (+1.9%), from €109,217 to €111,316
- Accrued charges and deferred income +€400
new in 2025: €400
- Trade debts -€102
down €102 (-100%), from €102 to €0
- Gross operating margin -€4,027
down €4,027 (-176%), from -€2,282 to -€6,309
- Other operating charges +€400
new in 2025: €400
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 | €5,838 | €1,385 | -€4,453 | -76.3% |
| Fixed assets | 21/28 | €106 | €0 | -€106 | -100% |
| Financial fixed assets | 28 | €106 | €0 | -€106 | -100% |
| Current assets | 29/58 | €5,732 | €1,385 | -€4,347 | -75.8% |
| Stocks and contracts in progress | 3 | €1,964 | €0 | -€1,964 | -100% |
| Stocks | 30/36 | €1,964 | €0 | -€1,964 | -100% |
| Amounts receivable within one year | 40/41 | €1,778 | €0 | -€1,778 | -100% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €1,778 | €0 | -€1,778 | -100% |
| Cash at bank and in hand | 54/58 | €1,989 | €1,385 | -€604 | -30.4% |
| Total equity and liabilities | 10/49 | €5,838 | €1,385 | -€4,453 | -76.3% |
| Equity | 10/15 | -€103,481 | -€110,331 | -€6,850 | -6.6% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€122,073 | -€128,923 | -€6,850 | -5.6% |
| Amounts payable | 17/49 | €109,319 | €111,716 | +€2,397 | +2.2% |
| Amounts payable within one year | 42/48 | €109,319 | €111,316 | +€1,997 | +1.8% |
| Trade debts | 44 | €102 | €0 | -€102 | -100% |
| Suppliers | 440/4 | €102 | €0 | -€102 | -100% |
| Other amounts payable | 47/48 | €109,217 | €111,316 | +€2,099 | +1.9% |
| Accrued charges and deferred income | 492/3 | - | €400 | +€400 | |
| Other operating charges | 640/8 | - | €400 | +€400 | |
| Gross operating margin | 9900 | -€2,282 | -€6,309 | -€4,027 | -176% |
| Operating profit (loss) | 9901 | -€2,282 | -€6,709 | -€4,427 | -194% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €117 | €141 | +€24 | +20.1% |
| Recurring financial charges | 65 | €117 | €141 | +€24 | +20.1% |
| Profit (loss) for the period before taxes | 9903 | -€2,399 | -€6,850 | -€4,450 | -185% |
| Profit (loss) for the period | 9904 | -€2,399 | -€6,850 | -€4,450 | -185% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,399 | -€6,850 | -€4,450 | -185% |
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 26 October 2026 via checked.be.