Data Binder: 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.
Data Binder
Largest movements
- Cash +€27,304
up €27,304 (+37.3%), from €73,192 to €100,496
mainly Other debts (+€152,841) and Net result for the year (+€34,407)
- Tangible fixed assets -€21,846
down €21,846 (-29.2%), from €74,920 to €53,074
of which Leasing and similar rights: -€12,537
- Receivables within one year +€4,628
up €4,628 (+77.5%), from €5,971 to €10,599
of which Other amounts receivable: +€4,628
- Other debts +€152,841
up €152,841 (+95903.0%), from €159 to €153,000
- Profit (loss) carried forward -€145,593
down €145,593 (-97.4%), from €149,409 to €3,815
- Tax, wage and social debts +€20,359
up €20,359 (+83.0%), from €24,524 to €44,884
of which Taxes: +€22,659
- Debts after one year -€12,992
down €12,992 (-100.0%), from €12,992 to €0
- Trade debts -€3,824
down €3,824 (-88.6%), from €4,315 to €492
- Gross operating margin +€76,882
up €76,882, from -€16,601 to €60,281
- Taxes +€1,759
up €1,759 (+955.1%), from €184 to €1,943
- Depreciation +€707
up €707 (+3.3%), from €21,139 to €21,846
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.
Cash bridge derived
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 | €208,007 | €216,421 | +€8,413 | +4.0% |
| Fixed assets | 21/28 | €74,920 | €53,074 | -€21,846 | -29.2% |
| Tangible fixed assets | 22/27 | €74,920 | €53,074 | -€21,846 | -29.2% |
| Plant, machinery and equipment | 23 | €12,547 | €10,061 | -€2,486 | -19.8% |
| Furniture and vehicles | 24 | €20,097 | €15,243 | -€4,854 | -24.2% |
| Leasing and similar rights | 25 | €26,001 | €13,464 | -€12,537 | -48.2% |
| Other tangible fixed assets | 26 | €16,275 | €14,306 | -€1,970 | -12.1% |
| Current assets | 29/58 | €133,087 | €163,346 | +€30,260 | +22.7% |
| Amounts receivable after more than one year | 29 | €50,000 | €50,000 | = | 0.0% |
| Other amounts receivable | 291 | €50,000 | €50,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €5,971 | €10,599 | +€4,628 | +77.5% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €5,971 | €10,599 | +€4,628 | +77.5% |
| Cash at bank and in hand | 54/58 | €73,192 | €100,496 | +€27,304 | +37.3% |
| Deferred charges and accrued income | 490/1 | €3,924 | €2,251 | -€1,672 | -42.6% |
| Total equity and liabilities | 10/49 | €208,007 | €216,421 | +€8,413 | +4.0% |
| Equity | 10/15 | €149,410 | €3,816 | -€145,593 | -97.4% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Profit (loss) carried forward | 14 | €149,409 | €3,815 | -€145,593 | -97.4% |
| Amounts payable | 17/49 | €58,597 | €212,604 | +€154,007 | +262.8% |
| Amounts payable after more than one year | 17 | €12,992 | €0 | -€12,992 | -100.0% |
| Financial debts | 170/4 | €12,992 | €0 | -€12,992 | -100.0% |
| Amounts payable within one year | 42/48 | €45,605 | €212,604 | +€166,999 | +366.2% |
| Current portion of amounts payable after more than one year | 42 | €12,815 | €13,057 | +€242 | +1.9% |
| Financial debts | 43 | €3,791 | €1,172 | -€2,619 | -69.1% |
| Credit institutions | 430/8 | €3,791 | €1,172 | -€2,619 | -69.1% |
| Trade debts | 44 | €4,315 | €492 | -€3,824 | -88.6% |
| Suppliers | 440/4 | €4,315 | €492 | -€3,824 | -88.6% |
| Taxes, remuneration and social security | 45 | €24,524 | €44,884 | +€20,359 | +83.0% |
| Taxes | 450/3 | €22,224 | €44,884 | +€22,659 | +102.0% |
| Remuneration and social security | 454/9 | €2,300 | €0 | -€2,300 | -100.0% |
| Other amounts payable | 47/48 | €159 | €153,000 | +€152,841 | +95903.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,139 | €21,846 | +€707 | +3.3% |
| Other operating charges | 640/8 | €2,515 | €2,587 | +€72 | +2.9% |
| Gross operating margin | 9900 | -€16,601 | €60,281 | +€76,882 | |
| Operating profit (loss) | 9901 | -€40,255 | €35,848 | +€76,103 | |
| Financial income | 75/76B | €1,372 | €1,386 | +€13 | +1.0% |
| Recurring financial income | 75 | €1,372 | €1,386 | +€13 | +1.0% |
| Financial charges | 65/66B | €799 | €884 | +€85 | +10.6% |
| Recurring financial charges | 65 | €799 | €884 | +€85 | +10.6% |
| Profit (loss) for the period before taxes | 9903 | -€39,681 | €36,350 | +€76,031 | |
| Income taxes | 67/77 | €184 | €1,943 | +€1,759 | +955.1% |
| Profit (loss) for the period | 9904 | -€39,865 | €34,407 | +€74,272 | |
| Profit (loss) for the period to be appropriated | 9905 | -€39,865 | €34,407 | +€74,272 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.