DATA KNOWLEDGE: 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 KNOWLEDGE
Largest movements
- Tangible fixed assets -€12,870
down €12,870 (-7.3%), from €176,893 to €164,023
of which Land and buildings: -€11,732
- Cash -€9,662
down €9,662 (-88.5%), from €10,913 to €1,251
mainly Net result for the year (-€14,435) and Other debts (-€13,562)
- Current investments -€5,087
down €5,087 (-26.4%), from €19,290 to €14,203
- Profit (loss) carried forward -€14,435
down €14,435 (-58.0%), from -€24,908 to -€39,343
- Other debts -€13,562
down €13,562 (-10.3%), from €132,031 to €118,469
- Provisions +€109,531
no longer reported in 2025 (was -€109,531)
- Gross operating margin +€93,097
up €93,097 (+99.4%), from -€93,653 to -€556
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 | €212,235 | €186,124 | -€26,111 | -12.3% |
| Fixed assets | 21/28 | €177,143 | €164,273 | -€12,870 | -7.3% |
| Tangible fixed assets | 22/27 | €176,893 | €164,023 | -€12,870 | -7.3% |
| Land and buildings | 22 | €169,113 | €157,382 | -€11,732 | -6.9% |
| Plant, machinery and equipment | 23 | €7,491 | €6,545 | -€946 | -12.6% |
| Furniture and vehicles | 24 | €289 | €96 | -€193 | -66.7% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €35,092 | €21,851 | -€13,241 | -37.7% |
| Amounts receivable within one year | 40/41 | €3,298 | €5,272 | +€1,974 | +59.8% |
| Trade receivables | 40 | €2,568 | €3,381 | +€813 | +31.6% |
| Other amounts receivable | 41 | €730 | €1,891 | +€1,161 | +159.0% |
| Current investments | 50/53 | €19,290 | €14,203 | -€5,087 | -26.4% |
| Cash at bank and in hand | 54/58 | €10,913 | €1,251 | -€9,662 | -88.5% |
| Deferred charges and accrued income | 490/1 | €1,590 | €1,125 | -€465 | -29.3% |
| Total equity and liabilities | 10/49 | €212,235 | €186,124 | -€26,111 | -12.3% |
| Equity | 10/15 | €79,239 | €64,804 | -€14,435 | -18.2% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €97,949 | €97,949 | = | 0.0% |
| Distributable reserves | 133 | €97,949 | €97,949 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€24,908 | -€39,343 | -€14,435 | -58.0% |
| Amounts payable | 17/49 | €132,996 | €121,320 | -€11,676 | -8.8% |
| Amounts payable within one year | 42/48 | €132,226 | €120,100 | -€12,126 | -9.2% |
| Trade debts | 44 | €88 | €1,490 | +€1,402 | +1588.1% |
| Suppliers | 440/4 | €88 | €1,490 | +€1,402 | +1588.1% |
| Taxes, remuneration and social security | 45 | €107 | €141 | +€34 | +31.4% |
| Taxes | 450/3 | €107 | €141 | +€34 | +31.4% |
| Other amounts payable | 47/48 | €132,031 | €118,469 | -€13,562 | -10.3% |
| Accrued charges and deferred income | 492/3 | €770 | €1,220 | +€451 | +58.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,024 | €12,870 | -€154 | -1.2% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€109,531 | - | +€109,531 | |
| Other operating charges | 640/8 | €3,441 | €3,437 | -€4 | -0.1% |
| Gross operating margin | 9900 | -€93,653 | -€556 | +€93,097 | +99.4% |
| Operating profit (loss) | 9901 | -€587 | -€16,863 | -€16,276 | -2771.9% |
| Financial income | 75/76B | €2,263 | €3,080 | +€818 | +36.1% |
| Recurring financial income | 75 | €2,263 | €3,080 | +€818 | +36.1% |
| Financial charges | 65/66B | €561 | €512 | -€49 | -8.7% |
| Recurring financial charges | 65 | €561 | €512 | -€49 | -8.7% |
| Profit (loss) for the period before taxes | 9903 | €1,115 | -€14,295 | -€15,410 | |
| Income taxes | 67/77 | €131 | €141 | +€9 | +7.2% |
| Profit (loss) for the period | 9904 | €984 | -€14,435 | -€15,419 | |
| Profit (loss) for the period to be appropriated | 9905 | €984 | -€14,435 | -€15,419 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.