DATA MAGNETS: 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 MAGNETS
Largest movements
- Cash +€60,175
up €60,175 (+109.5%), from €54,939 to €115,114
mainly Net result for the year (+€49,655) and Receivables within one year (+€13,824)
- Receivables within one year -€13,824
down €13,824 (-48.0%), from €28,798 to €14,974
- Tangible fixed assets -€7,570
down €7,570 (-19.7%), from €38,523 to €30,953
of which Furniture and vehicles: -€7,107
- Reserves +€49,655
up €49,655 (+95.1%), from €52,211 to €101,866
- Debts after one year -€7,998
down €7,998 (-23.1%), from €34,658 to €26,660
- Tax, wage and social debts -€1,998
down €1,998 (-6.4%), from €31,226 to €29,228
of which Remuneration and social security: -€3,924
- Gross operating margin -€3,597
down €3,597 (-4.3%), from €83,955 to €80,357
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 | €122,261 | €161,041 | +€38,781 | +31.7% |
| Fixed assets | 21/28 | €38,523 | €30,953 | -€7,570 | -19.7% |
| Tangible fixed assets | 22/27 | €38,523 | €30,953 | -€7,570 | -19.7% |
| Plant, machinery and equipment | 23 | €1,931 | €1,468 | -€463 | -24.0% |
| Furniture and vehicles | 24 | €36,592 | €29,485 | -€7,107 | -19.4% |
| Current assets | 29/58 | €83,737 | €130,088 | +€46,351 | +55.4% |
| Amounts receivable within one year | 40/41 | €28,798 | €14,974 | -€13,824 | -48.0% |
| Trade receivables | 40 | €28,798 | €14,974 | -€13,824 | -48.0% |
| Cash at bank and in hand | 54/58 | €54,939 | €115,114 | +€60,175 | +109.5% |
| Total equity and liabilities | 10/49 | €122,261 | €161,041 | +€38,781 | +31.7% |
| Equity | 10/15 | €53,211 | €102,866 | +€49,655 | +93.3% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €52,211 | €101,866 | +€49,655 | +95.1% |
| Distributable reserves | 133 | €52,211 | €101,866 | +€49,655 | +95.1% |
| Amounts payable | 17/49 | €69,050 | €58,175 | -€10,875 | -15.7% |
| Amounts payable after more than one year | 17 | €34,658 | €26,660 | -€7,998 | -23.1% |
| Financial debts | 170/4 | €34,658 | €26,660 | -€7,998 | -23.1% |
| Amounts payable within one year | 42/48 | €33,614 | €30,610 | -€3,003 | -8.9% |
| Trade debts | 44 | €1,109 | €133 | -€976 | -88.0% |
| Suppliers | 440/4 | €1,109 | €133 | -€976 | -88.0% |
| Taxes, remuneration and social security | 45 | €31,226 | €29,228 | -€1,998 | -6.4% |
| Taxes | 450/3 | €27,302 | €29,228 | +€1,926 | +7.1% |
| Remuneration and social security | 454/9 | €3,924 | - | -€3,924 | |
| Other amounts payable | 47/48 | €1,279 | €1,250 | -€29 | -2.2% |
| Accrued charges and deferred income | 492/3 | €778 | €905 | +€126 | +16.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,049 | €9,514 | +€465 | +5.1% |
| Other operating charges | 640/8 | €644 | €173 | -€471 | -73.1% |
| Gross operating margin | 9900 | €83,955 | €80,357 | -€3,597 | -4.3% |
| Operating profit (loss) | 9901 | €74,262 | €70,670 | -€3,592 | -4.8% |
| Financial income | 75/76B | €59 | €301 | +€242 | +409.4% |
| Recurring financial income | 75 | €59 | €1 | -€59 | -99.0% |
| Non-recurring financial income | 76B | - | €301 | +€301 | |
| Financial charges | 65/66B | €1,972 | €1,916 | -€56 | -2.9% |
| Recurring financial charges | 65 | €1,972 | €1,916 | -€56 | -2.9% |
| Profit (loss) for the period before taxes | 9903 | €72,348 | €69,055 | -€3,293 | -4.6% |
| Income taxes | 67/77 | €20,138 | €19,400 | -€738 | -3.7% |
| Profit (loss) for the period | 9904 | €52,211 | €49,655 | -€2,555 | -4.9% |
| Profit (loss) for the period to be appropriated | 9905 | €52,211 | €49,655 | -€2,555 | -4.9% |
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 6 October 2026 via checked.be.