DATARECHT: 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.
DATARECHT
Largest movements
- Cash +€339,281
up €339,281 (+170.7%), from €198,769 to €538,050
mainly Net result for the year (+€317,406) and Receivables within one year (+€48,050)
- Receivables within one year -€48,050
down €48,050 (-25.4%), from €189,089 to €141,039
of which Trade receivables: -€44,769
- Current investments +€10,457
up €10,457 (+65.5%), from €15,975 to €26,433
- Profit (loss) carried forward +€317,406
up €317,406 (+87.9%), from €361,294 to €678,700
- Accrued charges and deferred income -€12,201
down €12,201 (-98.5%), from €12,387 to €187
- Gross operating margin +€18,059
up €18,059 (+4.5%), from €403,302 to €421,360
- Taxes +€4,417
up €4,417 (+4.6%), from €96,054 to €100,471
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 | €407,687 | €714,785 | +€307,098 | +75.3% |
| Fixed assets | 21/28 | €2,577 | €7,771 | +€5,194 | +201.5% |
| Tangible fixed assets | 22/27 | €2,577 | €7,771 | +€5,194 | +201.5% |
| Plant, machinery and equipment | 23 | - | €559 | +€559 | |
| Furniture and vehicles | 24 | €2,577 | €5,462 | +€2,884 | +111.9% |
| Other tangible fixed assets | 26 | - | €1,750 | +€1,750 | |
| Current assets | 29/58 | €405,110 | €707,014 | +€301,904 | +74.5% |
| Amounts receivable within one year | 40/41 | €189,089 | €141,039 | -€48,050 | -25.4% |
| Trade receivables | 40 | €175,465 | €130,697 | -€44,769 | -25.5% |
| Other amounts receivable | 41 | €13,624 | €10,342 | -€3,282 | -24.1% |
| Current investments | 50/53 | €15,975 | €26,433 | +€10,457 | +65.5% |
| Cash at bank and in hand | 54/58 | €198,769 | €538,050 | +€339,281 | +170.7% |
| Deferred charges and accrued income | 490/1 | €1,277 | €1,493 | +€216 | +16.9% |
| Total equity and liabilities | 10/49 | €407,687 | €714,785 | +€307,098 | +75.3% |
| Equity | 10/15 | €366,294 | €683,700 | +€317,406 | +86.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €361,294 | €678,700 | +€317,406 | +87.9% |
| Amounts payable | 17/49 | €41,393 | €31,086 | -€10,308 | -24.9% |
| Amounts payable within one year | 42/48 | €29,006 | €30,899 | +€1,893 | +6.5% |
| Trade debts | 44 | €2,522 | €2,375 | -€147 | -5.8% |
| Suppliers | 440/4 | €2,522 | €2,375 | -€147 | -5.8% |
| Taxes, remuneration and social security | 45 | €9,829 | €10,706 | +€876 | +8.9% |
| Taxes | 450/3 | €7,329 | €8,206 | +€876 | +12.0% |
| Remuneration and social security | 454/9 | €2,500 | €2,500 | = | 0.0% |
| Other amounts payable | 47/48 | €16,654 | €17,818 | +€1,164 | +7.0% |
| Accrued charges and deferred income | 492/3 | €12,387 | €187 | -€12,201 | -98.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,742 | €2,840 | +€1,099 | +63.1% |
| Other operating charges | 640/8 | €655 | €1,004 | +€349 | +53.3% |
| Gross operating margin | 9900 | €403,302 | €421,360 | +€18,059 | +4.5% |
| Operating profit (loss) | 9901 | €400,905 | €417,516 | +€16,611 | +4.1% |
| Financial income | 75/76B | €725 | €2,584 | +€1,859 | +256.3% |
| Recurring financial income | 75 | €725 | €2,584 | +€1,859 | +256.3% |
| Financial charges | 65/66B | €1,720 | €2,223 | +€503 | +29.2% |
| Recurring financial charges | 65 | €1,720 | €2,223 | +€503 | +29.2% |
| Profit (loss) for the period before taxes | 9903 | €399,910 | €417,877 | +€17,967 | +4.5% |
| Income taxes | 67/77 | €96,054 | €100,471 | +€4,417 | +4.6% |
| Profit (loss) for the period | 9904 | €303,855 | €317,406 | +€13,550 | +4.5% |
| Profit (loss) for the period to be appropriated | 9905 | €303,855 | €317,406 | +€13,550 | +4.5% |
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.