DATAFRAME ONE (df1): 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.
DATAFRAME ONE (df1)
Largest movements
- Cash +€8,688
up €8,688 (+148%), from €5,851 to €14,539
mainly Net result for the year (+€23,745) and Other debts (+€21,830)
- Receivables within one year -€7,463
down €7,463 (-17.7%), from €42,124 to €34,662
of which Other amounts receivable: -€5,775
- Tangible fixed assets -€2,588
down €2,588 (-40.3%), from €6,417 to €3,829
of which Furniture and vehicles: -€2,516
- Other debts +€21,830
up €21,830 (+213%), from €10,245 to €32,075
- Trade debts -€16,170
down €16,170 (-100%), from €16,170 to €0
- Reserves -€9,255
down €9,255 (-27.9%), from €33,222 to €23,967
- Short-term financial debts +€1,944
new in 2025: €1,944
- Tax, wage and social debts +€1,194
up €1,194 (+21.7%), from €5,500 to €6,694
- Gross operating margin +€33,139
up €33,139 (+2,394%), from €1,384 to €34,523
- Taxes +€6,974
up €6,974 (+1,701%), from €410 to €7,384
- Other operating charges -€414
down €414 (-57.8%), from €717 to €303
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 | €66,143 | €64,780 | -€1,363 | -2.1% |
| Fixed assets | 21/28 | €6,417 | €3,829 | -€2,588 | -40.3% |
| Tangible fixed assets | 22/27 | €6,417 | €3,829 | -€2,588 | -40.3% |
| Plant, machinery and equipment | 23 | €2,089 | €2,016 | -€73 | -3.5% |
| Furniture and vehicles | 24 | €4,329 | €1,813 | -€2,516 | -58.1% |
| Current assets | 29/58 | €59,726 | €60,951 | +€1,225 | +2.1% |
| Amounts receivable within one year | 40/41 | €42,124 | €34,662 | -€7,463 | -17.7% |
| Trade receivables | 40 | €36,300 | €34,613 | -€1,687 | -4.6% |
| Other amounts receivable | 41 | €5,824 | €49 | -€5,775 | -99.2% |
| Current investments | 50/53 | €11,750 | €11,750 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €5,851 | €14,539 | +€8,688 | +148% |
| Total equity and liabilities | 10/49 | €66,143 | €64,780 | -€1,363 | -2.1% |
| Equity | 10/15 | €33,322 | €24,067 | -€9,255 | -27.8% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €33,222 | €23,967 | -€9,255 | -27.9% |
| Distributable reserves | 133 | €33,222 | €23,967 | -€9,255 | -27.9% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €32,821 | €40,713 | +€7,892 | +24.0% |
| Amounts payable within one year | 42/48 | €31,915 | €40,713 | +€8,798 | +27.6% |
| Financial debts | 43 | - | €1,944 | +€1,944 | |
| Credit institutions | 430/8 | - | €1,944 | +€1,944 | |
| Trade debts | 44 | €16,170 | €0 | -€16,170 | -100% |
| Suppliers | 440/4 | €16,170 | €0 | -€16,170 | -100% |
| Taxes, remuneration and social security | 45 | €5,500 | €6,694 | +€1,194 | +21.7% |
| Taxes | 450/3 | €5,500 | €6,694 | +€1,194 | +21.7% |
| Other amounts payable | 47/48 | €10,245 | €32,075 | +€21,830 | +213% |
| Accrued charges and deferred income | 492/3 | €906 | €0 | -€906 | -100% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,566 | €2,588 | +€22 | +0.9% |
| Other operating charges | 640/8 | €717 | €303 | -€414 | -57.8% |
| Gross operating margin | 9900 | €1,384 | €34,523 | +€33,139 | +2,394% |
| Operating profit (loss) | 9901 | -€1,899 | €31,632 | +€33,531 | |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €226 | €503 | +€277 | +123% |
| Recurring financial charges | 65 | €226 | €503 | +€277 | +123% |
| Profit (loss) for the period before taxes | 9903 | -€2,125 | €31,129 | +€33,254 | |
| Income taxes | 67/77 | €410 | €7,384 | +€6,974 | +1,701% |
| Profit (loss) for the period | 9904 | -€2,535 | €23,745 | +€26,280 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,535 | €23,745 | +€26,280 |
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 31 October 2026 via checked.be.