Data To Insight: 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 To Insight
Largest movements
- Receivables within one year -€41,083
down €41,083 (-67.9%), from €60,536 to €19,453
of which Other amounts receivable: -€41,083
- Cash -€9,118
down €9,118 (-12.6%), from €72,559 to €63,441
mainly Other debts (-€30,000) and Current portion of long-term debt (-€8,238)
- Deferred charges and accrued income +€2,690
up €2,690 (+70.6%), from €3,809 to €6,499
- Tangible fixed assets +€1,465
up €1,465 (+20.0%), from €7,331 to €8,795
of which Other tangible fixed assets: +€1,580
- Other debts -€30,000
down €30,000 (-100%), from €30,000 to €0
- Current portion of long-term debt -€8,238
down €8,238 (-100%), from €8,238 to €0
- Profit (loss) carried forward -€5,017
down €5,017 (-6.9%), from €72,975 to €67,957
- Trade debts -€2,134
down €2,134 (-67.3%), from €3,170 to €1,036
- Accrued charges and deferred income -€1,567
down €1,567 (-100%), from €1,567 to €0
- Financial charges +€18,175
up €18,175 (+39.2%), from €46,309 to €64,485
- Other operating charges -€5,731
down €5,731 (-79.5%), from €7,207 to €1,476
- Gross operating margin +€3,671
up €3,671 (+6.0%), from €61,025 to €64,696
- Taxes -€1,832
down €1,832 (-84.0%), from €2,181 to €349
- Financial income -€698
down €698 (-80.1%), from €872 to €174
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 | €144,534 | €98,488 | -€46,046 | -31.9% |
| Fixed assets | 21/28 | €7,631 | €9,095 | +€1,465 | +19.2% |
| Tangible fixed assets | 22/27 | €7,331 | €8,795 | +€1,465 | +20.0% |
| Furniture and vehicles | 24 | €6,617 | €6,501 | -€116 | -1.7% |
| Other tangible fixed assets | 26 | €714 | €2,294 | +€1,580 | +221% |
| Financial fixed assets | 28 | €300 | €300 | = | 0.0% |
| Current assets | 29/58 | €136,904 | €89,393 | -€47,511 | -34.7% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €60,536 | €19,453 | -€41,083 | -67.9% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €60,536 | €19,453 | -€41,083 | -67.9% |
| Cash at bank and in hand | 54/58 | €72,559 | €63,441 | -€9,118 | -12.6% |
| Deferred charges and accrued income | 490/1 | €3,809 | €6,499 | +€2,690 | +70.6% |
| Total equity and liabilities | 10/49 | €144,534 | €98,488 | -€46,046 | -31.9% |
| Equity | 10/15 | €91,575 | €86,557 | -€5,017 | -5.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €72,975 | €67,957 | -€5,017 | -6.9% |
| Amounts payable | 17/49 | €52,959 | €11,931 | -€41,028 | -77.5% |
| Amounts payable within one year | 42/48 | €51,393 | €11,931 | -€39,462 | -76.8% |
| Current portion of amounts payable after more than one year | 42 | €8,238 | €0 | -€8,238 | -100% |
| Trade debts | 44 | €3,170 | €1,036 | -€2,134 | -67.3% |
| Suppliers | 440/4 | €3,170 | €1,036 | -€2,134 | -67.3% |
| Taxes, remuneration and social security | 45 | €9,984 | €10,895 | +€910 | +9.1% |
| Taxes | 450/3 | €9,984 | €10,895 | +€910 | +9.1% |
| Other amounts payable | 47/48 | €30,000 | €0 | -€30,000 | -100% |
| Accrued charges and deferred income | 492/3 | €1,567 | €0 | -€1,567 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,982 | €3,577 | +€595 | +19.9% |
| Other operating charges | 640/8 | €7,207 | €1,476 | -€5,731 | -79.5% |
| Non-recurring operating charges | 66A | €154 | €0 | -€154 | -100% |
| Gross operating margin | 9900 | €61,025 | €64,696 | +€3,671 | +6.0% |
| Operating profit (loss) | 9901 | €50,681 | €59,643 | +€8,961 | +17.7% |
| Financial income | 75/76B | €872 | €174 | -€698 | -80.1% |
| Recurring financial income | 75 | €872 | €174 | -€698 | -80.1% |
| Financial charges | 65/66B | €46,309 | €64,485 | +€18,175 | +39.2% |
| Recurring financial charges | 65 | €46,309 | €64,485 | +€18,175 | +39.2% |
| Profit (loss) for the period before taxes | 9903 | €5,244 | -€4,669 | -€9,912 | |
| Income taxes | 67/77 | €2,181 | €349 | -€1,832 | -84.0% |
| Profit (loss) for the period | 9904 | €3,063 | -€5,017 | -€8,080 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,063 | -€5,017 | -€8,080 |
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 15 October 2026 via checked.be.