DATA & COMMERCIAL CONCEPTS: 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 & COMMERCIAL CONCEPTS
Largest movements
- Receivables within one year +€1,370
up €1,370 (+29.3%), from €4,680 to €6,050
- Cash +€318
up €318 (+232%), from €137 to €455
mainly Net result for the year (+€44,776) and Trade debts (+€5,037)
- Other debts -€48,750
down €48,750 (-97.8%), from €49,824 to €1,074
- Profit (loss) carried forward +€44,776
up €44,776 (+65.9%), from -€67,900 to -€23,124
- Trade debts +€5,037
up €5,037 (+155%), from €3,243 to €8,280
- Tax, wage and social debts +€625
up €625 (+59.6%), from €1,050 to €1,675
- Gross operating margin -€9,799
down €9,799 (-17.8%), from €54,985 to €45,186
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 | €4,817 | €6,505 | +€1,688 | +35.0% |
| Current assets | 29/58 | €4,817 | €6,505 | +€1,688 | +35.0% |
| Amounts receivable within one year | 40/41 | €4,680 | €6,050 | +€1,370 | +29.3% |
| Trade receivables | 40 | €4,680 | €6,050 | +€1,370 | +29.3% |
| Cash at bank and in hand | 54/58 | €137 | €455 | +€318 | +232% |
| Total equity and liabilities | 10/49 | €4,817 | €6,505 | +€1,688 | +35.0% |
| Equity | 10/15 | -€49,300 | -€4,524 | +€44,776 | +90.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€67,900 | -€23,124 | +€44,776 | +65.9% |
| Amounts payable | 17/49 | €54,117 | €11,029 | -€43,088 | -79.6% |
| Amounts payable within one year | 42/48 | €54,117 | €11,029 | -€43,088 | -79.6% |
| Trade debts | 44 | €3,243 | €8,280 | +€5,037 | +155% |
| Suppliers | 440/4 | €3,243 | €8,280 | +€5,037 | +155% |
| Taxes, remuneration and social security | 45 | €1,050 | €1,675 | +€625 | +59.6% |
| Taxes | 450/3 | €1,050 | €1,675 | +€625 | +59.6% |
| Other amounts payable | 47/48 | €49,824 | €1,074 | -€48,750 | -97.8% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €54,985 | €45,186 | -€9,799 | -17.8% |
| Operating profit (loss) | 9901 | €54,597 | €44,786 | -€9,811 | -18.0% |
| Financial charges | 65/66B | €1 | €10 | +€9 | +880% |
| Recurring financial charges | 65 | €1 | €10 | +€9 | +880% |
| Profit (loss) for the period before taxes | 9903 | €54,596 | €44,776 | -€9,820 | -18.0% |
| Profit (loss) for the period | 9904 | €54,596 | €44,776 | -€9,820 | -18.0% |
| Profit (loss) for the period to be appropriated | 9905 | €54,596 | €44,776 | -€9,820 | -18.0% |
Source: filed annual accounts (NBB), financial years ended 31 October 2024 and 31 October 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.