DA - IN: 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.
DA - IN
Largest movements
- Tangible fixed assets -€3,443
down €3,443 (-4.0%), from €86,805 to €83,363
- Other debts -€1,729
down €1,729 (-11.0%), from €15,769 to €14,040
- Profit (loss) carried forward -€1,076
down €1,076 (-1.1%), from -€95,463 to -€96,539
- Gross operating margin +€4,276
up €4,276, from -€931 to €3,345
- Other operating charges -€761
down €761 (-46.5%), from €1,636 to €875
- Taxes -€110
down €110 (-67.9%), from €162 to €52
- Depreciation -€100
down €100 (-2.8%), from €3,543 to €3,443
- Financial charges -€39
down €39 (-43.1%), from €89 to €51
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.
Cash bridge derived
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 | €87,439 | €84,109 | -€3,330 | -3.8% |
| Fixed assets | 21/28 | €86,805 | €83,363 | -€3,443 | -4.0% |
| Tangible fixed assets | 22/27 | €86,805 | €83,363 | -€3,443 | -4.0% |
| Land and buildings | 22 | €86,805 | €83,363 | -€3,443 | -4.0% |
| Current assets | 29/58 | €634 | €746 | +€112 | +17.7% |
| Cash at bank and in hand | 54/58 | €395 | €746 | +€352 | +89.1% |
| Deferred charges and accrued income | 490/1 | €240 | €0 | -€240 | -100.0% |
| Total equity and liabilities | 10/49 | €87,439 | €84,109 | -€3,330 | -3.8% |
| Equity | 10/15 | €71,073 | €69,997 | -€1,076 | -1.5% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €104,536 | €104,536 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,098 | €4,098 | = | 0.0% |
| Legal reserve | 130 | €4,098 | €4,098 | = | 0.0% |
| Tax-exempt reserves | 132 | €10,157 | €10,157 | = | 0.0% |
| Distributable reserves | 133 | €90,281 | €90,281 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€95,463 | -€96,539 | -€1,076 | -1.1% |
| Amounts payable | 17/49 | €16,366 | €14,111 | -€2,255 | -13.8% |
| Amounts payable within one year | 42/48 | €16,366 | €14,111 | -€2,255 | -13.8% |
| Trade debts | 44 | €19 | €19 | = | 0.0% |
| Suppliers | 440/4 | €19 | €19 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €578 | €52 | -€526 | -91.0% |
| Taxes | 450/3 | €578 | €52 | -€526 | -91.0% |
| Other amounts payable | 47/48 | €15,769 | €14,040 | -€1,729 | -11.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,543 | €3,443 | -€100 | -2.8% |
| Other operating charges | 640/8 | €1,636 | €875 | -€761 | -46.5% |
| Gross operating margin | 9900 | -€931 | €3,345 | +€4,276 | |
| Operating profit (loss) | 9901 | -€6,110 | -€973 | +€5,137 | +84.1% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €89 | €51 | -€39 | -43.1% |
| Recurring financial charges | 65 | €89 | €51 | -€39 | -43.1% |
| Profit (loss) for the period before taxes | 9903 | -€6,199 | -€1,024 | +€5,175 | +83.5% |
| Income taxes | 67/77 | €162 | €52 | -€110 | -67.9% |
| Profit (loss) for the period | 9904 | -€6,361 | -€1,076 | +€5,286 | +83.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,361 | -€1,076 | +€5,286 | +83.1% |
Source: filed annual accounts (NBB), fiscal years ended 28 February 2025 and 28 February 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.