DAILY SCIENCE: 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 SCIENCE
Largest movements
- Receivables within one year -€39,494
down €39,494 (-42.5%), from €92,938 to €53,444
of which Other amounts receivable: -€25,268
- Cash +€14,029
up €14,029 (+120%), from €11,686 to €25,714
mainly Receivables within one year (+€39,494) and Depreciation (+€3,062)
- Tangible fixed assets -€2,163
down €2,163 (-21.7%), from €9,950 to €7,788
- Accrued charges and deferred income -€27,911
down €27,911 (-30.4%), from €91,683 to €63,772
- Gross operating margin +€199
up €199 (+4.6%), from €4,362 to €4,561
- Depreciation +€182
up €182 (+6.3%), from €2,880 to €3,062
- Taxes -€84
down €84 (-11.4%), from €736 to €652
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 | €116,248 | €89,032 | -€27,216 | -23.4% |
| Fixed assets | 21/28 | €9,950 | €7,788 | -€2,163 | -21.7% |
| Tangible fixed assets | 22/27 | €9,950 | €7,788 | -€2,163 | -21.7% |
| Furniture and vehicles | 24 | €9,950 | €7,788 | -€2,163 | -21.7% |
| Current assets | 29/58 | €106,297 | €81,244 | -€25,053 | -23.6% |
| Amounts receivable within one year | 40/41 | €92,938 | €53,444 | -€39,494 | -42.5% |
| Trade receivables | 40 | €15,000 | €773 | -€14,227 | -94.8% |
| Other amounts receivable | 41 | €77,938 | €52,670 | -€25,268 | -32.4% |
| Cash at bank and in hand | 54/58 | €11,686 | €25,714 | +€14,029 | +120% |
| Deferred charges and accrued income | 490/1 | €1,674 | €2,086 | +€412 | +24.6% |
| Total equity and liabilities | 10/49 | €116,248 | €89,032 | -€27,216 | -23.4% |
| Equity | 10/15 | €19,108 | €19,240 | +€132 | +0.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,049 | €11,181 | +€132 | +1.2% |
| Amounts payable | 17/49 | €97,139 | €69,791 | -€27,348 | -28.2% |
| Amounts payable within one year | 42/48 | €5,456 | €6,019 | +€563 | +10.3% |
| Trade debts | 44 | €835 | €782 | -€52 | -6.3% |
| Suppliers | 440/4 | €835 | €782 | -€52 | -6.3% |
| Taxes, remuneration and social security | 45 | €336 | €2 | -€334 | -99.5% |
| Taxes | 450/3 | €336 | €2 | -€334 | -99.5% |
| Other amounts payable | 47/48 | €4,285 | €5,235 | +€949 | +22.1% |
| Accrued charges and deferred income | 492/3 | €91,683 | €63,772 | -€27,911 | -30.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,880 | €3,062 | +€182 | +6.3% |
| Other operating charges | 640/8 | €565 | €584 | +€18 | +3.2% |
| Gross operating margin | 9900 | €4,362 | €4,561 | +€199 | +4.6% |
| Operating profit (loss) | 9901 | €917 | €916 | -€2 | -0.2% |
| Financial charges | 65/66B | €117 | €131 | +€14 | +12.2% |
| Recurring financial charges | 65 | €117 | €131 | +€14 | +12.2% |
| Profit (loss) for the period before taxes | 9903 | €800 | €784 | -€16 | -2.0% |
| Income taxes | 67/77 | €736 | €652 | -€84 | -11.4% |
| Profit (loss) for the period | 9904 | €64 | €132 | +€68 | +107% |
| Profit (loss) for the period to be appropriated | 9905 | €64 | €132 | +€68 | +107% |
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 13 October 2026 via checked.be.