CROSSED LINES: 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.
CROSSED LINES
Largest movements
- Cash +€74
up €74 (+371.7%), from €20 to €94
mainly Debts after one year (+€245)
- Debts after one year +€245
up €245 (+2.1%), from €11,629 to €11,874
- Profit (loss) carried forward -€171
down €171 (-0.5%), from -€36,122 to -€36,293
- Turnover +€13
up €13, from €0 to €13
- Gross operating margin +€12
up €12 (+6.3%), from -€183 to -€171
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 | €748 | €822 | +€74 | +9.9% |
| Fixed assets | 21/28 | €146 | €146 | = | 0.0% |
| Financial fixed assets | 28 | €146 | €146 | = | 0.0% |
| Current assets | 29/58 | €602 | €675 | +€74 | +12.3% |
| Amounts receivable after more than one year | 29 | €582 | €582 | = | 0.0% |
| Trade receivables | 290 | - | €582 | +€582 | |
| Other amounts receivable | 291 | €582 | - | -€582 | |
| Cash at bank and in hand | 54/58 | €20 | €94 | +€74 | +371.7% |
| Total equity and liabilities | 10/49 | €748 | €822 | +€74 | +9.9% |
| Equity | 10/15 | -€10,881 | -€11,052 | -€171 | -1.6% |
| Contributions | 10/11 | €24,789 | €24,789 | = | 0.0% |
| Reserves | 13 | €452 | €452 | = | 0.0% |
| Non-distributable reserves | 130/1 | €452 | €452 | = | 0.0% |
| Reserves not available under the articles | 1311 | €452 | €452 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€36,122 | -€36,293 | -€171 | -0.5% |
| Amounts payable | 17/49 | €11,629 | €11,874 | +€245 | +2.1% |
| Amounts payable after more than one year | 17 | €11,629 | €11,874 | +€245 | +2.1% |
| Other amounts payable | 178/9 | €11,629 | €11,874 | +€245 | +2.1% |
| Turnover | 70 | €0 | €13 | +€13 | |
| Goods, raw materials, services and sundry goods | 60/61 | €183 | €184 | +€1 | +0.6% |
| Gross operating margin | 9900 | -€183 | -€171 | +€12 | +6.3% |
| Operating profit (loss) | 9901 | -€183 | -€171 | +€12 | +6.3% |
| Profit (loss) for the period before taxes | 9903 | -€183 | -€171 | +€12 | +6.3% |
| Profit (loss) for the period | 9904 | -€183 | -€171 | +€12 | +6.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€183 | -€171 | +€12 | +6.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.