CROSS FERTILIZATION: 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.
CROSS FERTILIZATION
Largest movements
- Cash -€10,787
down €10,787 (-33.7%), from €32,026 to €21,239
mainly Net result for the year (-€13,645) and Contributions, distributions and other (-€11,000)
- Receivables within one year +€10,595
up €10,595 (+42.0%), from €25,240 to €35,835
of which Trade receivables: +€5,344
- Deferred charges and accrued income -€2,461
down €2,461 (-62.8%), from €3,921 to €1,461
- Trade debts +€14,713
up €14,713 (+340.6%), from €4,320 to €19,034
- Profit (loss) carried forward -€13,645
down €13,645 (-26.3%), from €51,800 to €38,155
- Reserves -€11,000
down €11,000 (-15.5%), from €71,000 to €60,000
- Current portion of long-term debt +€6,280
new in 2025: €6,280
- Gross operating margin -€16,023
down €16,023, from €4,495 to -€11,527
- Taxes -€776
down €776 (-69.6%), from €1,116 to €340
- Depreciation +€538
up €538 (+143.6%), from €375 to €913
- Other operating charges -€484
down €484 (-52.7%), from €918 to €434
- Financial income +€126
new in 2025: €126
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 | €138,550 | €134,984 | -€3,566 | -2.6% |
| Fixed assets | 21/28 | €2,363 | €1,451 | -€913 | -38.6% |
| Tangible fixed assets | 22/27 | €2,363 | €1,451 | -€913 | -38.6% |
| Furniture and vehicles | 24 | €2,363 | €1,451 | -€913 | -38.6% |
| Current assets | 29/58 | €136,187 | €133,534 | -€2,653 | -1.9% |
| Amounts receivable after more than one year | 29 | €75,000 | €75,000 | = | 0.0% |
| Other amounts receivable | 291 | €75,000 | €75,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €25,240 | €35,835 | +€10,595 | +42.0% |
| Trade receivables | 40 | €8,768 | €14,112 | +€5,344 | +61.0% |
| Other amounts receivable | 41 | €16,472 | €21,723 | +€5,251 | +31.9% |
| Cash at bank and in hand | 54/58 | €32,026 | €21,239 | -€10,787 | -33.7% |
| Deferred charges and accrued income | 490/1 | €3,921 | €1,461 | -€2,461 | -62.8% |
| Total equity and liabilities | 10/49 | €138,550 | €134,984 | -€3,566 | -2.6% |
| Equity | 10/15 | €123,800 | €99,155 | -€24,645 | -19.9% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €71,000 | €60,000 | -€11,000 | -15.5% |
| Distributable reserves | 133 | €71,000 | €60,000 | -€11,000 | -15.5% |
| Profit (loss) carried forward | 14 | €51,800 | €38,155 | -€13,645 | -26.3% |
| Amounts payable | 17/49 | €14,750 | €35,829 | +€21,079 | +142.9% |
| Amounts payable within one year | 42/48 | €14,750 | €35,829 | +€21,079 | +142.9% |
| Current portion of amounts payable after more than one year | 42 | - | €6,280 | +€6,280 | |
| Trade debts | 44 | €4,320 | €19,034 | +€14,713 | +340.6% |
| Suppliers | 440/4 | €4,320 | €19,034 | +€14,713 | +340.6% |
| Taxes, remuneration and social security | 45 | €1,100 | - | -€1,100 | |
| Taxes | 450/3 | €1,100 | - | -€1,100 | |
| Other amounts payable | 47/48 | €9,330 | €10,516 | +€1,186 | +12.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €375 | €913 | +€538 | +143.6% |
| Other operating charges | 640/8 | €918 | €434 | -€484 | -52.7% |
| Gross operating margin | 9900 | €4,495 | -€11,527 | -€16,023 | |
| Operating profit (loss) | 9901 | €3,202 | -€12,875 | -€16,077 | |
| Financial income | 75/76B | - | €126 | +€126 | |
| Recurring financial income | 75 | - | €126 | +€126 | |
| Financial charges | 65/66B | €643 | €557 | -€86 | -13.4% |
| Recurring financial charges | 65 | €643 | €557 | -€86 | -13.4% |
| Profit (loss) for the period before taxes | 9903 | €2,559 | -€13,306 | -€15,865 | |
| Income taxes | 67/77 | €1,116 | €340 | -€776 | -69.6% |
| Profit (loss) for the period | 9904 | €1,443 | -€13,645 | -€15,089 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,443 | -€13,645 | -€15,089 |
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 12 October 2026 via checked.be.