DATA MANAGEMENT SYSTEM: 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 MANAGEMENT SYSTEM
Largest movements
- Cash +€55,203
up €55,203 (+340.2%), from €16,225 to €71,428
mainly Net result for the year (+€55,101) and Provisions (+€31,486)
- Tangible fixed assets -€23,484
down €23,484 (-56.3%), from €41,717 to €18,233
of which Furniture and vehicles: -€20,146
- Receivables within one year +€16,426
up €16,426 (+7.7%), from €212,604 to €229,030
of which Trade receivables: +€15,754
- Provisions +€31,486
new in 2025: €31,486
- Tax, wage and social debts +€19,599
up €19,599 (+39.0%), from €50,310 to €69,908
of which Taxes: +€20,227
- Profit (loss) carried forward -€4,899
down €4,899 (-53.8%), from €9,109 to €4,211
- Provisions +€31,486
new in 2025: €31,486
- Gross operating margin +€27,519
up €27,519 (+26.0%), from €105,656 to €133,175
- Taxes +€15,203
up €15,203 (+72.0%), from €21,129 to €36,332
- Depreciation -€11,432
down €11,432 (-75.4%), from €15,171 to €3,739
- Financial charges +€3,501
up €3,501 (+611.9%), from €572 to €4,073
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 | €287,913 | €336,511 | +€48,597 | +16.9% |
| Fixed assets | 21/28 | €41,717 | €18,233 | -€23,484 | -56.3% |
| Tangible fixed assets | 22/27 | €41,717 | €18,233 | -€23,484 | -56.3% |
| Plant, machinery and equipment | 23 | €20,925 | €17,587 | -€3,338 | -16.0% |
| Furniture and vehicles | 24 | €20,792 | €646 | -€20,146 | -96.9% |
| Current assets | 29/58 | €246,197 | €318,278 | +€72,082 | +29.3% |
| Stocks and contracts in progress | 3 | €12,027 | €15,012 | +€2,985 | +24.8% |
| Stocks | 30/36 | €12,027 | €15,012 | +€2,985 | +24.8% |
| Amounts receivable within one year | 40/41 | €212,604 | €229,030 | +€16,426 | +7.7% |
| Trade receivables | 40 | €29,817 | €45,572 | +€15,754 | +52.8% |
| Other amounts receivable | 41 | €182,787 | €183,458 | +€672 | +0.4% |
| Cash at bank and in hand | 54/58 | €16,225 | €71,428 | +€55,203 | +340.2% |
| Deferred charges and accrued income | 490/1 | €5,341 | €2,809 | -€2,532 | -47.4% |
| Total equity and liabilities | 10/49 | €287,913 | €336,511 | +€48,597 | +16.9% |
| Equity | 10/15 | €185,217 | €180,319 | -€4,899 | -2.6% |
| Contributions | 10/11 | €161,131 | €161,131 | = | 0.0% |
| Capital | 10 | €161,131 | €161,131 | = | 0.0% |
| Issued capital | 100 | €161,131 | €161,131 | = | 0.0% |
| Reserves | 13 | €14,977 | €14,977 | = | 0.0% |
| Non-distributable reserves | 130/1 | €14,977 | €14,977 | = | 0.0% |
| Legal reserve | 130 | €14,433 | €14,433 | = | 0.0% |
| Reserves not available under the articles | 1311 | €544 | €544 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,109 | €4,211 | -€4,899 | -53.8% |
| Provisions and deferred taxes | 16 | - | €31,486 | +€31,486 | |
| Provisions for liabilities and charges | 160/5 | - | €31,486 | +€31,486 | |
| Other liabilities and charges | 164/5 | - | €31,486 | +€31,486 | |
| Amounts payable | 17/49 | €102,696 | €124,706 | +€22,010 | +21.4% |
| Amounts payable within one year | 42/48 | €102,696 | €124,706 | +€22,010 | +21.4% |
| Current portion of amounts payable after more than one year | 42 | €9,190 | €9,141 | -€49 | -0.5% |
| Trade debts | 44 | €1,197 | €3,657 | +€2,460 | +205.6% |
| Suppliers | 440/4 | €1,197 | €3,657 | +€2,460 | +205.6% |
| Taxes, remuneration and social security | 45 | €50,310 | €69,908 | +€19,599 | +39.0% |
| Taxes | 450/3 | €49,681 | €69,908 | +€20,227 | +40.7% |
| Remuneration and social security | 454/9 | €629 | - | -€629 | |
| Other amounts payable | 47/48 | €42,000 | €42,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,171 | €3,739 | -€11,432 | -75.4% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €31,486 | +€31,486 | |
| Other operating charges | 640/8 | €450 | €2,444 | +€1,993 | +442.5% |
| Non-recurring operating charges | 66A | €1,781 | - | -€1,781 | |
| Gross operating margin | 9900 | €105,656 | €133,175 | +€27,519 | +26.0% |
| Operating profit (loss) | 9901 | €88,253 | €95,506 | +€7,253 | +8.2% |
| Financial income | 75/76B | €1 | €0 | -€1 | -98.8% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -98.8% |
| Financial charges | 65/66B | €572 | €4,073 | +€3,501 | +611.9% |
| Recurring financial charges | 65 | €572 | €4,073 | +€3,501 | +611.9% |
| Profit (loss) for the period before taxes | 9903 | €87,682 | €91,433 | +€3,751 | +4.3% |
| Income taxes | 67/77 | €21,129 | €36,332 | +€15,203 | +72.0% |
| Profit (loss) for the period | 9904 | €66,553 | €55,101 | -€11,452 | -17.2% |
| Profit (loss) for the period to be appropriated | 9905 | €66,553 | €55,101 | -€11,452 | -17.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.