CROSSFUNCTIONAL: 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.
CROSSFUNCTIONAL
Largest movements
- Receivables within one year -€10,034
down €10,034 (-52.2%), from €19,239 to €9,206
- Tangible fixed assets -€8,896
down €8,896 (-48.8%), from €18,211 to €9,315
of which Furniture and vehicles: -€8,869
- Cash +€5,272
up €5,272 (+94.0%), from €5,610 to €10,881
mainly Receivables within one year (+€10,034) and Depreciation (+€8,896)
- Reserves -€28,704
down €28,704 (-41.6%), from €68,994 to €40,290
of which Distributable reserves: -€28,704
- Profit (loss) carried forward +€18,374
up €18,374 (+38.2%), from -€48,121 to -€29,747
- Other debts -€2,053
no longer reported in 2025 (was €2,053)
- Trade debts -€672
no longer reported in 2025 (was €672)
- Tax, wage and social debts -€603
down €603 (-68.8%), from €877 to €274
- Gross operating margin +€22,456
up €22,456, from -€21,066 to €1,390
- Depreciation -€17,743
down €17,743 (-66.6%), from €26,639 to €8,896
- Other operating charges +€1,394
up €1,394 (+123%), from €1,131 to €2,525
- Financial income -€1,195
no longer reported in 2025 (was €1,195)
- Financial charges -€211
down €211 (-44.0%), from €480 to €268
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 | €43,075 | €29,417 | -€13,658 | -31.7% |
| Fixed assets | 21/28 | €18,226 | €9,330 | -€8,896 | -48.8% |
| Tangible fixed assets | 22/27 | €18,211 | €9,315 | -€8,896 | -48.8% |
| Plant, machinery and equipment | 23 | €1,615 | €1,588 | -€27 | -1.7% |
| Furniture and vehicles | 24 | €16,596 | €7,727 | -€8,869 | -53.4% |
| Financial fixed assets | 28 | €15 | €15 | = | 0.0% |
| Current assets | 29/58 | €24,849 | €20,087 | -€4,762 | -19.2% |
| Amounts receivable within one year | 40/41 | €19,239 | €9,206 | -€10,034 | -52.2% |
| Other amounts receivable | 41 | €19,239 | €9,206 | -€10,034 | -52.2% |
| Cash at bank and in hand | 54/58 | €5,610 | €10,881 | +€5,272 | +94.0% |
| Total equity and liabilities | 10/49 | €43,075 | €29,417 | -€13,658 | -31.7% |
| Equity | 10/15 | €39,473 | €29,143 | -€10,330 | -26.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Share premium | 1100/10 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €68,994 | €40,290 | -€28,704 | -41.6% |
| Tax-exempt reserves | 132 | €4,956 | €4,956 | = | 0.0% |
| Distributable reserves | 133 | €64,038 | €35,334 | -€28,704 | -44.8% |
| Profit (loss) carried forward | 14 | -€48,121 | -€29,747 | +€18,374 | +38.2% |
| Amounts payable | 17/49 | €3,602 | €274 | -€3,328 | -92.4% |
| Amounts payable within one year | 42/48 | €3,602 | €274 | -€3,328 | -92.4% |
| Trade debts | 44 | €672 | - | -€672 | |
| Suppliers | 440/4 | €672 | - | -€672 | |
| Taxes, remuneration and social security | 45 | €877 | €274 | -€603 | -68.8% |
| Taxes | 450/3 | €877 | €274 | -€603 | -68.8% |
| Other amounts payable | 47/48 | €2,053 | - | -€2,053 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,639 | €8,896 | -€17,743 | -66.6% |
| Other operating charges | 640/8 | €1,131 | €2,525 | +€1,394 | +123% |
| Gross operating margin | 9900 | -€21,066 | €1,390 | +€22,456 | |
| Operating profit (loss) | 9901 | -€48,836 | -€10,030 | +€38,806 | +79.5% |
| Financial income | 75/76B | €1,195 | - | -€1,195 | |
| Recurring financial income | 75 | €1,195 | - | -€1,195 | |
| Financial charges | 65/66B | €480 | €268 | -€211 | -44.0% |
| Recurring financial charges | 65 | €480 | €268 | -€211 | -44.0% |
| Profit (loss) for the period before taxes | 9903 | -€48,121 | -€10,299 | +€37,822 | +78.6% |
| Profit (loss) for the period | 9904 | -€48,121 | -€10,299 | +€37,822 | +78.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€48,121 | -€10,299 | +€37,822 | +78.6% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.