D1032: 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.
D1032
Largest movements
- Cash -€5,379
down €5,379 (-62.8%), from €8,568 to €3,188
mainly Net result for the year (-€8,213) and Tax, wage and social debts (-€1,046)
- Receivables within one year -€3,747
down €3,747 (-37.2%), from €10,080 to €6,333
of which Trade receivables: -€3,647
- Profit (loss) carried forward -€8,213
down €8,213 (-304%), from -€2,698 to -€10,910
- Tax, wage and social debts -€1,046
no longer reported in 2026 (was €1,046)
- Gross operating margin -€8,402
down €8,402, from €653 to -€7,749
- Taxes -€300
down €300 (-85.3%), from €352 to €52
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €95,495 | €86,368 | -€9,127 | -9.6% |
| Fixed assets | 21/28 | €76,847 | €76,847 | = | 0.0% |
| Financial fixed assets | 28 | €76,847 | €76,847 | = | 0.0% |
| Current assets | 29/58 | €18,648 | €9,521 | -€9,127 | -48.9% |
| Amounts receivable within one year | 40/41 | €10,080 | €6,333 | -€3,747 | -37.2% |
| Trade receivables | 40 | €9,680 | €6,033 | -€3,647 | -37.7% |
| Other amounts receivable | 41 | €400 | €300 | -€100 | -25.0% |
| Cash at bank and in hand | 54/58 | €8,568 | €3,188 | -€5,379 | -62.8% |
| Total equity and liabilities | 10/49 | €95,495 | €86,368 | -€9,127 | -9.6% |
| Equity | 10/15 | €75,113 | €66,901 | -€8,213 | -10.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €59,211 | €59,211 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €5,141 | €5,141 | = | 0.0% |
| Distributable reserves | 133 | €52,210 | €52,210 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,698 | -€10,910 | -€8,213 | -304% |
| Amounts payable | 17/49 | €20,381 | €19,467 | -€914 | -4.5% |
| Amounts payable within one year | 42/48 | €20,381 | €19,467 | -€914 | -4.5% |
| Trade debts | 44 | - | €353 | +€353 | |
| Suppliers | 440/4 | - | €353 | +€353 | |
| Taxes, remuneration and social security | 45 | €1,046 | - | -€1,046 | |
| Taxes | 450/3 | €1,046 | - | -€1,046 | |
| Other amounts payable | 47/48 | €19,336 | €19,115 | -€221 | -1.1% |
| Other operating charges | 640/8 | €407 | €371 | -€36 | -8.8% |
| Gross operating margin | 9900 | €653 | -€7,749 | -€8,402 | |
| Operating profit (loss) | 9901 | €246 | -€8,121 | -€8,366 | |
| Financial charges | 65/66B | €39 | €40 | +€1 | +3.5% |
| Recurring financial charges | 65 | €39 | €40 | +€1 | +3.5% |
| Profit (loss) for the period before taxes | 9903 | €207 | -€8,161 | -€8,368 | |
| Income taxes | 67/77 | €352 | €52 | -€300 | -85.3% |
| Profit (loss) for the period | 9904 | -€145 | -€8,213 | -€8,068 | -5,567% |
| Profit (loss) for the period to be appropriated | 9905 | -€145 | -€8,213 | -€8,068 | -5,567% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.