DAILY PLANET: 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 PLANET
Largest movements
- Current investments -€405,000
down €405,000 (-100%), from €405,000 to €0
- Cash +€103,835
up €103,835 (+660%), from €15,733 to €119,568
mainly Current investments (+€405,000) and Net result for the year (+€45,295)
- Receivables within one year +€9,822
up €9,822 (+81.9%), from €12,000 to €21,822
of which Other amounts receivable: +€21,822
- Tangible fixed assets -€5,383
down €5,383 (-44.1%), from €12,197 to €6,814
of which Other tangible fixed assets: -€3,630
- Reserves -€254,705
down €254,705 (-84.3%), from €302,133 to €47,428
of which Distributable reserves: -€254,705
- Debts after one year -€26,148
down €26,148 (-31.5%), from €82,940 to €56,792
- Other debts -€17,733
down €17,733 (-100%), from €17,733 to €0
- Financial income -€219,991
down €219,991 (-97.5%), from €225,609 to €5,619
- Gross operating margin +€43,985
up €43,985 (+216%), from €20,408 to €64,393
- Taxes +€2,857
up €2,857 (+25.8%), from €11,070 to €13,927
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 | €451,081 | €149,909 | -€301,172 | -66.8% |
| Fixed assets | 21/28 | €13,197 | €7,814 | -€5,383 | -40.8% |
| Tangible fixed assets | 22/27 | €12,197 | €6,814 | -€5,383 | -44.1% |
| Furniture and vehicles | 24 | €3,833 | €2,080 | -€1,753 | -45.7% |
| Other tangible fixed assets | 26 | €8,364 | €4,734 | -€3,630 | -43.4% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €437,884 | €142,095 | -€295,789 | -67.5% |
| Amounts receivable within one year | 40/41 | €12,000 | €21,822 | +€9,822 | +81.9% |
| Trade receivables | 40 | €12,000 | €0 | -€12,000 | -100% |
| Other amounts receivable | 41 | €0 | €21,822 | +€21,822 | |
| Current investments | 50/53 | €405,000 | €0 | -€405,000 | -100% |
| Cash at bank and in hand | 54/58 | €15,733 | €119,568 | +€103,835 | +660% |
| Deferred charges and accrued income | 490/1 | €5,151 | €705 | -€4,446 | -86.3% |
| Total equity and liabilities | 10/49 | €451,081 | €149,909 | -€301,172 | -66.8% |
| Equity | 10/15 | €320,733 | €66,028 | -€254,705 | -79.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €302,133 | €47,428 | -€254,705 | -84.3% |
| Tax-exempt reserves | 132 | €574 | €574 | = | 0.0% |
| Distributable reserves | 133 | €301,558 | €46,853 | -€254,705 | -84.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €130,348 | €83,882 | -€46,467 | -35.6% |
| Amounts payable after more than one year | 17 | €82,940 | €56,792 | -€26,148 | -31.5% |
| Financial debts | 170/4 | €82,940 | €56,792 | -€26,148 | -31.5% |
| Amounts payable within one year | 42/48 | €47,409 | €27,090 | -€20,319 | -42.9% |
| Current portion of amounts payable after more than one year | 42 | €25,807 | €26,148 | +€340 | +1.3% |
| Financial debts | 43 | €697 | €0 | -€697 | -100% |
| Credit institutions | 430/8 | €697 | €0 | -€697 | -100% |
| Trade debts | 44 | €536 | €256 | -€280 | -52.2% |
| Suppliers | 440/4 | €536 | €256 | -€280 | -52.2% |
| Taxes, remuneration and social security | 45 | €2,636 | €686 | -€1,950 | -74.0% |
| Taxes | 450/3 | €2,636 | €686 | -€1,950 | -74.0% |
| Other amounts payable | 47/48 | €17,733 | €0 | -€17,733 | -100% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,435 | €5,383 | -€52 | -1.0% |
| Other operating charges | 640/8 | €2,419 | €2,824 | +€405 | +16.7% |
| Gross operating margin | 9900 | €20,408 | €64,393 | +€43,985 | +216% |
| Operating profit (loss) | 9901 | €12,554 | €56,186 | +€43,632 | +348% |
| Financial income | 75/76B | €225,609 | €5,619 | -€219,991 | -97.5% |
| Recurring financial income | 75 | €225,609 | €5,619 | -€219,991 | -97.5% |
| Financial charges | 65/66B | €3,051 | €2,583 | -€467 | -15.3% |
| Recurring financial charges | 65 | €3,051 | €2,583 | -€467 | -15.3% |
| Profit (loss) for the period before taxes | 9903 | €235,112 | €59,222 | -€175,891 | -74.8% |
| Income taxes | 67/77 | €11,070 | €13,927 | +€2,857 | +25.8% |
| Profit (loss) for the period | 9904 | €224,043 | €45,295 | -€178,748 | -79.8% |
| Profit (loss) for the period to be appropriated | 9905 | €224,043 | €45,295 | -€178,748 | -79.8% |
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 26 October 2026 via checked.be.