Count42: 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.
Count42
Largest movements
- Current investments +€25,000
up €25,000 (+25.0%), from €100,000 to €125,000
- Receivables within one year +€5,770
up €5,770 (+80.9%), from €7,129 to €12,899
of which Trade receivables: +€5,940
- Cash -€3,059
down €3,059 (-6.6%), from €46,260 to €43,201
mainly Current investments (-€25,000) and Contributions, distributions and other (-€10,000)
- Reserves +€25,773
up €25,773 (+62.9%), from €40,986 to €66,759
- Profit (loss) carried forward -€10,000
down €10,000 (-10.3%), from €96,670 to €86,670
- Other debts +€10,000
new in 2025: €10,000
- Depreciation -€3,795
no longer reported in 2025 (was €3,795)
- Gross operating margin +€3,356
up €3,356 (+10.0%), from €33,531 to €36,887
- Taxes +€1,831
up €1,831 (+19.2%), from €9,511 to €11,342
- Financial income +€764
up €764 (+33.6%), from €2,276 to €3,040
- Other operating charges -€390
down €390 (-12.5%), from €3,131 to €2,741
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 | €153,884 | €181,595 | +€27,711 | +18.0% |
| Current assets | 29/58 | €153,884 | €181,595 | +€27,711 | +18.0% |
| Amounts receivable within one year | 40/41 | €7,129 | €12,899 | +€5,770 | +80.9% |
| Trade receivables | 40 | €6,959 | €12,899 | +€5,940 | +85.4% |
| Other amounts receivable | 41 | €170 | - | -€170 | |
| Current investments | 50/53 | €100,000 | €125,000 | +€25,000 | +25.0% |
| Cash at bank and in hand | 54/58 | €46,260 | €43,201 | -€3,059 | -6.6% |
| Deferred charges and accrued income | 490/1 | €495 | €495 | = | 0.0% |
| Total equity and liabilities | 10/49 | €153,884 | €181,595 | +€27,711 | +18.0% |
| Equity | 10/15 | €143,856 | €159,628 | +€15,773 | +11.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €40,986 | €66,759 | +€25,773 | +62.9% |
| Distributable reserves | 133 | €40,986 | €66,759 | +€25,773 | +62.9% |
| Profit (loss) carried forward | 14 | €96,670 | €86,670 | -€10,000 | -10.3% |
| Amounts payable | 17/49 | €10,029 | €21,966 | +€11,938 | +119.0% |
| Amounts payable within one year | 42/48 | €10,029 | €21,966 | +€11,938 | +119.0% |
| Trade debts | 44 | €4,687 | €5,076 | +€389 | +8.3% |
| Suppliers | 440/4 | €4,687 | €5,076 | +€389 | +8.3% |
| Taxes, remuneration and social security | 45 | €5,342 | €6,891 | +€1,549 | +29.0% |
| Taxes | 450/3 | €5,342 | €6,891 | +€1,549 | +29.0% |
| Other amounts payable | 47/48 | - | €10,000 | +€10,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,795 | - | -€3,795 | |
| Other operating charges | 640/8 | €3,131 | €2,741 | -€390 | -12.5% |
| Gross operating margin | 9900 | €33,531 | €36,887 | +€3,356 | +10.0% |
| Operating profit (loss) | 9901 | €26,604 | €34,146 | +€7,542 | +28.3% |
| Financial income | 75/76B | €2,276 | €3,040 | +€764 | +33.6% |
| Recurring financial income | 75 | €2,276 | €3,040 | +€764 | +33.6% |
| Financial charges | 65/66B | €66 | €71 | +€5 | +8.0% |
| Recurring financial charges | 65 | €66 | €71 | +€5 | +8.0% |
| Profit (loss) for the period before taxes | 9903 | €28,815 | €37,115 | +€8,300 | +28.8% |
| Income taxes | 67/77 | €9,511 | €11,342 | +€1,831 | +19.2% |
| Profit (loss) for the period | 9904 | €19,303 | €25,773 | +€6,469 | +33.5% |
| Profit (loss) for the period to be appropriated | 9905 | €19,303 | €25,773 | +€6,469 | +33.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.