CROSSLIST: 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.
CROSSLIST
Largest movements
- Cash +€302,167
up €302,167 (+2442.7%), from €12,370 to €314,538
mainly Net result for the year (+€157,921) and Receivables within one year (+€78,628)
- Receivables within one year -€78,628
down €78,628 (-76.0%), from €103,408 to €24,780
of which Trade receivables: -€71,622
- Current investments -€50,000
down €50,000 (-100.0%), from €50,000 to €0
- Tangible fixed assets +€5,234
up €5,234 (+5.7%), from €91,545 to €96,779
of which Furniture and vehicles: +€3,961
- Profit (loss) carried forward +€153,597
up €153,597 (+126.1%), from €121,847 to €275,443
- Tax, wage and social debts +€18,380
up €18,380 (+54.0%), from €34,044 to €52,424
of which Taxes: +€12,950
- Current portion of long-term debt +€7,330
up €7,330 (+48.7%), from €15,047 to €22,377
- Gross operating margin +€119,621
up €119,621 (+75.7%), from €158,066 to €277,688
- Financial charges +€24,765
up €24,765 (+539.1%), from €4,594 to €29,359
- Staff costs +€22,179
new in 2025: €22,179
- Financial income -€14,315
down €14,315 (-94.0%), from €15,235 to €920
- Depreciation +€11,997
up €11,997 (+109.9%), from €10,911 to €22,908
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 | €267,459 | €444,022 | +€176,564 | +66.0% |
| Fixed assets | 21/28 | €97,388 | €101,022 | +€3,634 | +3.7% |
| Intangible fixed assets | 21 | €5,843 | €4,243 | -€1,600 | -27.4% |
| Tangible fixed assets | 22/27 | €91,545 | €96,779 | +€5,234 | +5.7% |
| Plant, machinery and equipment | 23 | €1,592 | €2,864 | +€1,273 | +80.0% |
| Furniture and vehicles | 24 | €89,953 | €93,915 | +€3,961 | +4.4% |
| Current assets | 29/58 | €170,071 | €343,001 | +€172,930 | +101.7% |
| Amounts receivable within one year | 40/41 | €103,408 | €24,780 | -€78,628 | -76.0% |
| Trade receivables | 40 | €95,143 | €23,521 | -€71,622 | -75.3% |
| Other amounts receivable | 41 | €8,265 | €1,259 | -€7,006 | -84.8% |
| Current investments | 50/53 | €50,000 | €0 | -€50,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €12,370 | €314,538 | +€302,167 | +2442.7% |
| Deferred charges and accrued income | 490/1 | €4,292 | €3,683 | -€610 | -14.2% |
| Total equity and liabilities | 10/49 | €267,459 | €444,022 | +€176,564 | +66.0% |
| Equity | 10/15 | €139,847 | €293,443 | +€153,597 | +109.8% |
| Contributions | 10/11 | €18,000 | €18,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €121,847 | €275,443 | +€153,597 | +126.1% |
| Amounts payable | 17/49 | €127,612 | €150,579 | +€22,967 | +18.0% |
| Amounts payable after more than one year | 17 | €63,941 | €60,037 | -€3,904 | -6.1% |
| Financial debts | 170/4 | €63,941 | €60,037 | -€3,904 | -6.1% |
| Amounts payable within one year | 42/48 | €63,365 | €90,542 | +€27,178 | +42.9% |
| Current portion of amounts payable after more than one year | 42 | €15,047 | €22,377 | +€7,330 | +48.7% |
| Trade debts | 44 | €12,674 | €11,386 | -€1,288 | -10.2% |
| Suppliers | 440/4 | €12,674 | €11,386 | -€1,288 | -10.2% |
| Taxes, remuneration and social security | 45 | €34,044 | €52,424 | +€18,380 | +54.0% |
| Taxes | 450/3 | €34,044 | €46,995 | +€12,950 | +38.0% |
| Remuneration and social security | 454/9 | - | €5,430 | +€5,430 | |
| Other amounts payable | 47/48 | €1,600 | €4,355 | +€2,755 | +172.2% |
| Accrued charges and deferred income | 492/3 | €306 | €0 | -€306 | -100.0% |
| Remuneration, social security and pensions | 62 | - | €22,179 | +€22,179 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,911 | €22,908 | +€11,997 | +109.9% |
| Other operating charges | 640/8 | - | €126 | +€126 | |
| Gross operating margin | 9900 | €158,066 | €277,688 | +€119,621 | +75.7% |
| Operating profit (loss) | 9901 | €147,155 | €232,474 | +€85,319 | +58.0% |
| Financial income | 75/76B | €15,235 | €920 | -€14,315 | -94.0% |
| Recurring financial income | 75 | €15,235 | €920 | -€14,315 | -94.0% |
| Financial charges | 65/66B | €4,594 | €29,359 | +€24,765 | +539.1% |
| Recurring financial charges | 65 | €4,594 | €29,359 | +€24,765 | +539.1% |
| Profit (loss) for the period before taxes | 9903 | €157,797 | €204,036 | +€46,239 | +29.3% |
| Income taxes | 67/77 | €34,350 | €46,115 | +€11,765 | +34.2% |
| Profit (loss) for the period | 9904 | €123,447 | €157,921 | +€34,474 | +27.9% |
| Profit (loss) for the period to be appropriated | 9905 | €123,447 | €157,921 | +€34,474 | +27.9% |
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 2 October 2026 via checked.be.