DAILY DOSE: 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.
DAILY DOSE
Largest movements
- Cash +€18,794
up €18,794 (+315%), from €5,970 to €24,764
mainly Net result for the year (+€29,073) and Other debts (+€5,890)
- Receivables within one year +€11,903
up €11,903 (+355%), from €3,355 to €15,257
of which Trade receivables: +€10,228
- Tangible fixed assets +€5,858
up €5,858 (+68.0%), from €8,610 to €14,468
- Deferred charges and accrued income +€1,190
up €1,190 (+1,435%), from €83 to €1,273
- Profit (loss) carried forward +€29,073
up €29,073 (+98.1%), from -€29,626 to -€553
- Other debts +€5,890
up €5,890 (+18.4%), from €32,015 to €37,905
- Trade debts +€3,173
up €3,173 (+110%), from €2,885 to €6,057
- Accrued charges and deferred income -€1,025
down €1,025 (-100%), from €1,025 to €0
- Tax, wage and social debts +€632
up €632 (+36.8%), from €1,720 to €2,352
of which Taxes: +€623
- Gross operating margin +€60,561
up €60,561, from -€22,867 to €37,693
- Depreciation +€896
up €896 (+21.5%), from €4,177 to €5,074
- Staff costs +€426
up €426 (+129%), from €329 to €755
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 | €18,018 | €55,761 | +€37,744 | +209% |
| Fixed assets | 21/28 | €8,610 | €14,468 | +€5,858 | +68.0% |
| Tangible fixed assets | 22/27 | €8,610 | €14,468 | +€5,858 | +68.0% |
| Plant, machinery and equipment | 23 | €8,610 | €14,468 | +€5,858 | +68.0% |
| Current assets | 29/58 | €9,408 | €41,294 | +€31,886 | +339% |
| Amounts receivable within one year | 40/41 | €3,355 | €15,257 | +€11,903 | +355% |
| Trade receivables | 40 | - | €10,228 | +€10,228 | |
| Other amounts receivable | 41 | €3,355 | €5,029 | +€1,674 | +49.9% |
| Cash at bank and in hand | 54/58 | €5,970 | €24,764 | +€18,794 | +315% |
| Deferred charges and accrued income | 490/1 | €83 | €1,273 | +€1,190 | +1,435% |
| Total equity and liabilities | 10/49 | €18,018 | €55,761 | +€37,744 | +209% |
| Equity | 10/15 | -€19,626 | €9,447 | +€29,073 | |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€29,626 | -€553 | +€29,073 | +98.1% |
| Amounts payable | 17/49 | €37,644 | €46,315 | +€8,670 | +23.0% |
| Amounts payable within one year | 42/48 | €36,619 | €46,315 | +€9,695 | +26.5% |
| Trade debts | 44 | €2,885 | €6,057 | +€3,173 | +110% |
| Suppliers | 440/4 | €2,885 | €6,057 | +€3,173 | +110% |
| Taxes, remuneration and social security | 45 | €1,720 | €2,352 | +€632 | +36.8% |
| Taxes | 450/3 | €448 | €1,071 | +€623 | +139% |
| Remuneration and social security | 454/9 | €1,271 | €1,281 | +€10 | +0.8% |
| Other amounts payable | 47/48 | €32,015 | €37,905 | +€5,890 | +18.4% |
| Accrued charges and deferred income | 492/3 | €1,025 | €0 | -€1,025 | -100% |
| Remuneration, social security and pensions | 62 | €329 | €755 | +€426 | +129% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,177 | €5,074 | +€896 | +21.5% |
| Other operating charges | 640/8 | €1,124 | €1,492 | +€368 | +32.7% |
| Gross operating margin | 9900 | -€22,867 | €37,693 | +€60,561 | |
| Operating profit (loss) | 9901 | -€28,498 | €30,373 | +€58,871 | |
| Financial income | 75/76B | €1 | €8 | +€7 | +709% |
| Recurring financial income | 75 | €1 | €8 | +€7 | +709% |
| Financial charges | 65/66B | €1,130 | €1,308 | +€178 | +15.8% |
| Recurring financial charges | 65 | €1,130 | €1,308 | +€178 | +15.8% |
| Profit (loss) for the period before taxes | 9903 | -€29,626 | €29,073 | +€58,699 | |
| Profit (loss) for the period | 9904 | -€29,626 | €29,073 | +€58,699 | |
| Profit (loss) for the period to be appropriated | 9905 | -€29,626 | €29,073 | +€58,699 |
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 15 October 2026 via checked.be.