DATA RISING: 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 RISING
Largest movements
- Cash -€17,063
down €17,063 (-34.6%), from €49,254 to €32,190
mainly Contributions, distributions and other (-€45,469) and Investment in fixed assets (net) (-€18,684)
- Tangible fixed assets -€4,630
down €4,630 (-5.2%), from €88,750 to €84,120
of which Land and buildings: -€8,542
- Deferred charges and accrued income +€2,468
up €2,468 (+89.2%), from €2,768 to €5,236
- Reserves -€21,768
down €21,768 (-13.6%), from €160,611 to €138,843
- Trade debts +€4,782
up €4,782 (+189.2%), from €2,527 to €7,309
- Short-term financial debts -€4,190
down €4,190 (-89.9%), from €4,659 to €469
- Financial charges +€1,273
up €1,273 (+458.4%), from €278 to €1,550
of which Financial charges: +€1,273
- Depreciation +€997
up €997 (+4.5%), from €22,317 to €23,314
- Taxes -€821
down €821 (-8.0%), from €10,306 to €9,485
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 | €182,598 | €162,997 | -€19,601 | -10.7% |
| Fixed assets | 21/28 | €88,750 | €84,120 | -€4,630 | -5.2% |
| Tangible fixed assets | 22/27 | €88,750 | €84,120 | -€4,630 | -5.2% |
| Land and buildings | 22 | €8,542 | €0 | -€8,542 | -100.0% |
| Furniture and vehicles | 24 | €16,089 | €9,300 | -€6,789 | -42.2% |
| Other tangible fixed assets | 26 | €64,119 | €74,820 | +€10,701 | +16.7% |
| Current assets | 29/58 | €93,848 | €78,876 | -€14,971 | -16.0% |
| Amounts receivable within one year | 40/41 | €41,826 | €41,450 | -€376 | -0.9% |
| Trade receivables | 40 | €17,937 | €16,759 | -€1,178 | -6.6% |
| Other amounts receivable | 41 | €23,888 | €24,690 | +€802 | +3.4% |
| Cash at bank and in hand | 54/58 | €49,254 | €32,190 | -€17,063 | -34.6% |
| Deferred charges and accrued income | 490/1 | €2,768 | €5,236 | +€2,468 | +89.2% |
| Total equity and liabilities | 10/49 | €182,598 | €162,997 | -€19,601 | -10.7% |
| Equity | 10/15 | €166,811 | €145,043 | -€21,768 | -13.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €160,611 | €138,843 | -€21,768 | -13.6% |
| Distributable reserves | 133 | €160,611 | €138,843 | -€21,768 | -13.6% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €15,787 | €17,954 | +€2,167 | +13.7% |
| Amounts payable within one year | 42/48 | €15,787 | €17,954 | +€2,167 | +13.7% |
| Financial debts | 43 | €4,659 | €469 | -€4,190 | -89.9% |
| Credit institutions | 430/8 | €4,659 | €469 | -€4,190 | -89.9% |
| Trade debts | 44 | €2,527 | €7,309 | +€4,782 | +189.2% |
| Suppliers | 440/4 | €2,527 | €7,309 | +€4,782 | +189.2% |
| Taxes, remuneration and social security | 45 | €8,601 | €10,177 | +€1,576 | +18.3% |
| Taxes | 450/3 | €8,601 | €10,177 | +€1,576 | +18.3% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,317 | €23,314 | +€997 | +4.5% |
| Other operating charges | 640/8 | €1,567 | €1,299 | -€267 | -17.1% |
| Gross operating margin | 9900 | €58,251 | €57,990 | -€261 | -0.4% |
| Operating profit (loss) | 9901 | €34,368 | €33,376 | -€991 | -2.9% |
| Financial income | 75/76B | €788 | €1,359 | +€571 | +72.5% |
| Recurring financial income | 75 | €788 | €1,359 | +€571 | +72.5% |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €278 | €1,550 | +€1,273 | +458.4% |
| Recurring financial charges | 65 | €278 | €1,550 | +€1,273 | +458.4% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | €34,878 | €33,186 | -€1,692 | -4.9% |
| Income taxes | 67/77 | €10,306 | €9,485 | -€821 | -8.0% |
| Profit (loss) for the period | 9904 | €24,572 | €23,701 | -€872 | -3.5% |
| Profit (loss) for the period to be appropriated | 9905 | €24,572 | €23,701 | -€872 | -3.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.