DATABASE WEB COMMUNICATION MANAGEMENT: 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.
DATABASE WEB COMMUNICATION MANAGEMENT
Largest movements
- Receivables within one year -€1,270
no longer reported in 2025 (was €1,270)
- Tangible fixed assets +€197
up €197 (+155.4%), from €127 to €324
- Cash -€92
down €92 (-40.5%), from €227 to €135
mainly Debts after one year (-€12,000) and Tax, wage and social debts (-€2,486)
- Debts after one year -€12,000
down €12,000 (-13.0%), from €92,000 to €80,000
- Other debts +€5,961
new in 2025: €5,961
- Profit (loss) carried forward +€4,998
up €4,998 (+4.4%), from -€112,771 to -€107,773
- Tax, wage and social debts -€2,486
down €2,486 (-78.7%), from €3,158 to €671
- Trade debts +€1,362
up €1,362 (+213.8%), from €637 to €1,999
- Gross operating margin -€2,756
down €2,756 (-22.1%), from €12,463 to €9,707
- Other operating charges +€876
up €876 (+41.4%), from €2,117 to €2,994
- Taxes +€213
up €213 (+17.3%), from €1,229 to €1,442
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 | €1,624 | €459 | -€1,165 | -71.7% |
| Fixed assets | 21/28 | €127 | €324 | +€197 | +155.4% |
| Tangible fixed assets | 22/27 | €127 | €324 | +€197 | +155.4% |
| Furniture and vehicles | 24 | €127 | €324 | +€197 | +155.4% |
| Current assets | 29/58 | €1,497 | €135 | -€1,362 | -91.0% |
| Amounts receivable within one year | 40/41 | €1,270 | - | -€1,270 | |
| Other amounts receivable | 41 | €1,270 | - | -€1,270 | |
| Cash at bank and in hand | 54/58 | €227 | €135 | -€92 | -40.5% |
| Total equity and liabilities | 10/49 | €1,624 | €459 | -€1,165 | -71.7% |
| Equity | 10/15 | -€94,171 | -€89,173 | +€4,998 | +5.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€112,771 | -€107,773 | +€4,998 | +4.4% |
| Amounts payable | 17/49 | €95,795 | €89,632 | -€6,163 | -6.4% |
| Amounts payable after more than one year | 17 | €92,000 | €80,000 | -€12,000 | -13.0% |
| Other amounts payable | 178/9 | €92,000 | €80,000 | -€12,000 | -13.0% |
| Amounts payable within one year | 42/48 | €3,795 | €9,632 | +€5,837 | +153.8% |
| Trade debts | 44 | €637 | €1,999 | +€1,362 | +213.8% |
| Suppliers | 440/4 | €637 | €1,999 | +€1,362 | +213.8% |
| Advances received on contracts in progress | 46 | - | €1,000 | +€1,000 | |
| Taxes, remuneration and social security | 45 | €3,158 | €671 | -€2,486 | -78.7% |
| Taxes | 450/3 | €3,158 | €671 | -€2,486 | -78.7% |
| Other amounts payable | 47/48 | - | €5,961 | +€5,961 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €80 | €129 | +€49 | +60.8% |
| Other operating charges | 640/8 | €2,117 | €2,994 | +€876 | +41.4% |
| Gross operating margin | 9900 | €12,463 | €9,707 | -€2,756 | -22.1% |
| Operating profit (loss) | 9901 | €10,266 | €6,585 | -€3,681 | -35.9% |
| Financial income | 75/76B | €39 | - | -€39 | |
| Recurring financial income | 75 | €39 | - | -€39 | |
| Financial charges | 65/66B | €64 | €146 | +€82 | +128.1% |
| Recurring financial charges | 65 | €64 | €146 | +€82 | +128.1% |
| Profit (loss) for the period before taxes | 9903 | €10,241 | €6,439 | -€3,801 | -37.1% |
| Income taxes | 67/77 | €1,229 | €1,442 | +€213 | +17.3% |
| Profit (loss) for the period | 9904 | €9,012 | €4,998 | -€4,014 | -44.5% |
| Profit (loss) for the period to be appropriated | 9905 | €9,012 | €4,998 | -€4,014 | -44.5% |
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 8 October 2026 via checked.be.