Data-Bytes: 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.
Data-Bytes
Largest movements
- Receivables within one year +€2,405
up €2,405 (+123%), from €1,955 to €4,360
of which Other amounts receivable: +€1,260
- Cash +€2,068
up €2,068 (+6.0%), from €34,240 to €36,307
mainly Deferred charges and accrued income (+€2,052) and Trade debts (+€1,926)
- Deferred charges and accrued income -€2,052
down €2,052 (-21.8%), from €9,408 to €7,356
- Tangible fixed assets -€639
down €639 (-21.3%), from €3,007 to €2,368
- Trade debts +€1,926
up €1,926 (+520%), from €370 to €2,297
- Tax, wage and social debts -€1,840
down €1,840 (-83.3%), from €2,209 to €369
- Other debts +€1,455
up €1,455 (+9.7%), from €15,039 to €16,494
- Gross operating margin -€1,677
down €1,677 (-37.8%), from €4,432 to €2,754
- Financial charges -€542
down €542 (-29.0%), from €1,872 to €1,330
- Taxes -€272
down €272 (-53.1%), from €512 to €240
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.
Derived cash bridge
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 | €48,609 | €50,390 | +€1,781 | +3.7% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €3,007 | €2,368 | -€639 | -21.3% |
| Tangible fixed assets | 22/27 | €3,007 | €2,368 | -€639 | -21.3% |
| Plant, machinery and equipment | 23 | €3,007 | €2,368 | -€639 | -21.3% |
| Current assets | 29/58 | €45,602 | €48,023 | +€2,420 | +5.3% |
| Amounts receivable within one year | 40/41 | €1,955 | €4,360 | +€2,405 | +123% |
| Trade receivables | 40 | €1,948 | €3,092 | +€1,144 | +58.7% |
| Other amounts receivable | 41 | €7 | €1,267 | +€1,260 | +18,266% |
| Cash at bank and in hand | 54/58 | €34,240 | €36,307 | +€2,068 | +6.0% |
| Deferred charges and accrued income | 490/1 | €9,408 | €7,356 | -€2,052 | -21.8% |
| Total equity and liabilities | 10/49 | €48,609 | €50,390 | +€1,781 | +3.7% |
| Equity | 10/15 | €30,991 | €30,967 | -€24 | -0.1% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €28,491 | €28,467 | -€24 | -0.1% |
| Distributable reserves | 133 | €28,491 | €28,467 | -€24 | -0.1% |
| Amounts payable | 17/49 | €17,618 | €19,423 | +€1,805 | +10.2% |
| Amounts payable within one year | 42/48 | €17,618 | €19,160 | +€1,541 | +8.7% |
| Trade debts | 44 | €370 | €2,297 | +€1,926 | +520% |
| Suppliers | 440/4 | €370 | €2,297 | +€1,926 | +520% |
| Taxes, remuneration and social security | 45 | €2,209 | €369 | -€1,840 | -83.3% |
| Taxes | 450/3 | €2,209 | €369 | -€1,840 | -83.3% |
| Other amounts payable | 47/48 | €15,039 | €16,494 | +€1,455 | +9.7% |
| Accrued charges and deferred income | 492/3 | - | €263 | +€263 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €639 | €639 | = | 0.0% |
| Other operating charges | 640/8 | €556 | €572 | +€16 | +2.9% |
| Gross operating margin | 9900 | €4,432 | €2,754 | -€1,677 | -37.8% |
| Operating profit (loss) | 9901 | €3,236 | €1,543 | -€1,693 | -52.3% |
| Financial income | 75/76B | €0 | €3 | +€2 | +650% |
| Recurring financial income | 75 | €0 | €3 | +€2 | +650% |
| Financial charges | 65/66B | €1,872 | €1,330 | -€542 | -29.0% |
| Recurring financial charges | 65 | €1,872 | €1,330 | -€542 | -29.0% |
| Profit (loss) for the period before taxes | 9903 | €1,365 | €216 | -€1,149 | -84.2% |
| Income taxes | 67/77 | €512 | €240 | -€272 | -53.1% |
| Profit (loss) for the period | 9904 | €853 | -€24 | -€877 | |
| Profit (loss) for the period to be appropriated | 9905 | €853 | -€24 | -€877 |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.