CURRUS: 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.
CURRUS
Largest movements
- Cash +€17,627
up €17,627 (+34.8%), from €50,720 to €68,347
mainly Net result for the year (+€24,895) and Trade debts (+€10,090)
- Tangible fixed assets +€6,096
up €6,096 (+245.3%), from €2,485 to €8,582
of which Furniture and vehicles: +€6,588
- Receivables within one year +€3,881
new in 2025: €3,881
- Reserves +€24,895
up €24,895 (+58.3%), from €42,716 to €67,611
- Trade debts +€10,090
up €10,090 (+433.0%), from €2,330 to €12,420
- Tax, wage and social debts -€8,933
down €8,933 (-54.6%), from €16,360 to €7,427
of which Taxes: -€6,936
- Other debts +€2,012
new in 2025: €2,012
- Gross operating margin -€27,568
down €27,568 (-44.1%), from €62,567 to €34,999
- Taxes -€9,340
down €9,340 (-56.7%), from €16,460 to €7,119
- Financial charges -€1,045
down €1,045 (-46.2%), from €2,259 to €1,214
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 | €66,406 | €94,470 | +€28,064 | +42.3% |
| Fixed assets | 21/28 | €2,485 | €8,582 | +€6,096 | +245.3% |
| Tangible fixed assets | 22/27 | €2,485 | €8,582 | +€6,096 | +245.3% |
| Plant, machinery and equipment | 23 | €1,884 | €1,393 | -€492 | -26.1% |
| Furniture and vehicles | 24 | €601 | €7,189 | +€6,588 | +1095.8% |
| Current assets | 29/58 | €63,920 | €85,888 | +€21,968 | +34.4% |
| Stocks and contracts in progress | 3 | €13,200 | €13,660 | +€460 | +3.5% |
| Contracts in progress | 37 | €13,200 | €13,660 | +€460 | +3.5% |
| Amounts receivable within one year | 40/41 | - | €3,881 | +€3,881 | |
| Other amounts receivable | 41 | - | €3,881 | +€3,881 | |
| Cash at bank and in hand | 54/58 | €50,720 | €68,347 | +€17,627 | +34.8% |
| Total equity and liabilities | 10/49 | €66,406 | €94,470 | +€28,064 | +42.3% |
| Equity | 10/15 | €47,716 | €72,611 | +€24,895 | +52.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €42,716 | €67,611 | +€24,895 | +58.3% |
| Distributable reserves | 133 | €42,716 | €67,611 | +€24,895 | +58.3% |
| Amounts payable | 17/49 | €18,690 | €21,859 | +€3,169 | +17.0% |
| Amounts payable within one year | 42/48 | €18,690 | €21,859 | +€3,169 | +17.0% |
| Trade debts | 44 | €2,330 | €12,420 | +€10,090 | +433.0% |
| Suppliers | 440/4 | €2,330 | €12,420 | +€10,090 | +433.0% |
| Taxes, remuneration and social security | 45 | €16,360 | €7,427 | -€8,933 | -54.6% |
| Taxes | 450/3 | €14,362 | €7,427 | -€6,936 | -48.3% |
| Remuneration and social security | 454/9 | €1,997 | - | -€1,997 | |
| Other amounts payable | 47/48 | - | €2,012 | +€2,012 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,003 | €1,586 | +€584 | +58.2% |
| Other operating charges | 640/8 | €168 | €183 | +€15 | +9.2% |
| Gross operating margin | 9900 | €62,567 | €34,999 | -€27,568 | -44.1% |
| Operating profit (loss) | 9901 | €61,396 | €33,229 | -€28,167 | -45.9% |
| Financial income | 75/76B | €39 | - | -€39 | |
| Recurring financial income | 75 | €39 | - | -€39 | |
| Financial charges | 65/66B | €2,259 | €1,214 | -€1,045 | -46.2% |
| Recurring financial charges | 65 | €2,259 | €1,214 | -€1,045 | -46.2% |
| Profit (loss) for the period before taxes | 9903 | €59,176 | €32,014 | -€27,161 | -45.9% |
| Income taxes | 67/77 | €16,460 | €7,119 | -€9,340 | -56.7% |
| Profit (loss) for the period | 9904 | €42,716 | €24,895 | -€17,821 | -41.7% |
| Profit (loss) for the period to be appropriated | 9905 | €42,716 | €24,895 | -€17,821 | -41.7% |
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 11 October 2026 via checked.be.