Create 2 Communicate: 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.
Create 2 Communicate
Largest movements
- Receivables within one year +€24,134
up €24,134 (+22.6%), from €106,760 to €130,893
of which Trade receivables: +€63,623
- Cash -€18,796
down €18,796 (-50.9%), from €36,941 to €18,145
mainly Other debts (-€41,000) and Receivables within one year (-€24,134)
- Tangible fixed assets -€4,774
down €4,774 (-50.6%), from €9,436 to €4,662
of which Plant, machinery and equipment: -€2,820
- Other debts -€41,000
down €41,000 (-37.8%), from €108,500 to €67,500
- Short-term financial debts +€29,150
new in 2025: €29,150
- Profit (loss) carried forward +€12,384
up €12,384, from -€4,854 to €7,531
- Trade debts +€8,394
up €8,394 (+502%), from €1,673 to €10,067
- Tax, wage and social debts -€7,186
down €7,186 (-23.1%), from €31,102 to €23,916
of which Taxes: -€9,515
- Other operating charges -€7,801
down €7,801 (-73.0%), from €10,688 to €2,887
- Taxes +€4,474
up €4,474 (+167%), from €2,674 to €7,148
- Financial income -€3,004
down €3,004 (-99.5%), from €3,018 to €14
- Depreciation -€2,691
down €2,691 (-36.0%), from €7,465 to €4,774
- Gross operating margin -€1,763
down €1,763 (-1.9%), from €91,478 to €89,714
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 | €156,882 | €158,624 | +€1,742 | +1.1% |
| Fixed assets | 21/28 | €9,436 | €4,662 | -€4,774 | -50.6% |
| Tangible fixed assets | 22/27 | €9,436 | €4,662 | -€4,774 | -50.6% |
| Plant, machinery and equipment | 23 | €4,424 | €1,604 | -€2,820 | -63.8% |
| Furniture and vehicles | 24 | €5,013 | €3,059 | -€1,954 | -39.0% |
| Current assets | 29/58 | €147,445 | €153,961 | +€6,516 | +4.4% |
| Amounts receivable within one year | 40/41 | €106,760 | €130,893 | +€24,134 | +22.6% |
| Trade receivables | 40 | €52,909 | €116,533 | +€63,623 | +120% |
| Other amounts receivable | 41 | €53,850 | €14,361 | -€39,490 | -73.3% |
| Cash at bank and in hand | 54/58 | €36,941 | €18,145 | -€18,796 | -50.9% |
| Deferred charges and accrued income | 490/1 | €3,744 | €4,923 | +€1,178 | +31.5% |
| Total equity and liabilities | 10/49 | €156,882 | €158,624 | +€1,742 | +1.1% |
| Equity | 10/15 | €15,606 | €27,991 | +€12,384 | +79.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,854 | €7,531 | +€12,384 | |
| Amounts payable | 17/49 | €141,275 | €130,633 | -€10,642 | -7.5% |
| Amounts payable within one year | 42/48 | €141,275 | €130,633 | -€10,642 | -7.5% |
| Financial debts | 43 | - | €29,150 | +€29,150 | |
| Credit institutions | 430/8 | - | €29,150 | +€29,150 | |
| Trade debts | 44 | €1,673 | €10,067 | +€8,394 | +502% |
| Suppliers | 440/4 | €1,673 | €10,067 | +€8,394 | +502% |
| Taxes, remuneration and social security | 45 | €31,102 | €23,916 | -€7,186 | -23.1% |
| Taxes | 450/3 | €17,634 | €8,119 | -€9,515 | -54.0% |
| Remuneration and social security | 454/9 | €13,468 | €15,797 | +€2,329 | +17.3% |
| Other amounts payable | 47/48 | €108,500 | €67,500 | -€41,000 | -37.8% |
| Remuneration, social security and pensions | 62 | €60,589 | €61,595 | +€1,006 | +1.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,465 | €4,774 | -€2,691 | -36.0% |
| Other operating charges | 640/8 | €10,688 | €2,887 | -€7,801 | -73.0% |
| Gross operating margin | 9900 | €91,478 | €89,714 | -€1,763 | -1.9% |
| Operating profit (loss) | 9901 | €12,736 | €20,459 | +€7,723 | +60.6% |
| Financial income | 75/76B | €3,018 | €14 | -€3,004 | -99.5% |
| Recurring financial income | 75 | €3,018 | €14 | -€3,004 | -99.5% |
| Financial charges | 65/66B | €861 | €941 | +€80 | +9.3% |
| Recurring financial charges | 65 | €861 | €941 | +€80 | +9.3% |
| Profit (loss) for the period before taxes | 9903 | €14,893 | €19,532 | +€4,639 | +31.2% |
| Income taxes | 67/77 | €2,674 | €7,148 | +€4,474 | +167% |
| Profit (loss) for the period | 9904 | €12,219 | €12,384 | +€166 | +1.4% |
| Profit (loss) for the period to be appropriated | 9905 | €12,219 | €12,384 | +€166 | +1.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.