DATARTIFACT: 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.
DATARTIFACT
Largest movements
- Receivables within one year +€14,254
up €14,254 (+7.3%), from €195,133 to €209,387
- Cash -€6,553
down €6,553 (-76.7%), from €8,546 to €1,992
mainly Receivables within one year (-€14,254) and Deferred charges and accrued income (-€33)
- Profit (loss) carried forward +€3,897
up €3,897 (+86.9%), from -€4,482 to -€585
- Gross operating margin +€6,060
up €6,060 (+20.2%), from -€29,946 to -€23,887
- Depreciation -€2,674
down €2,674 (-75.9%), from €3,523 to €849
- Financial income -€1,612
down €1,612 (-4.7%), from €34,559 to €32,947
- Financial charges +€700
up €700 (+43.6%), from €1,605 to €2,305
- Taxes +€451
up €451 (+59.9%), from €754 to €1,205
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 | €204,653 | €211,538 | +€6,884 | +3.4% |
| Fixed assets | 21/28 | €849 | €0 | -€849 | -100.0% |
| Tangible fixed assets | 22/27 | €849 | €0 | -€849 | -100.0% |
| Furniture and vehicles | 24 | €849 | €0 | -€849 | -100.0% |
| Current assets | 29/58 | €203,804 | €211,538 | +€7,734 | +3.8% |
| Amounts receivable within one year | 40/41 | €195,133 | €209,387 | +€14,254 | +7.3% |
| Other amounts receivable | 41 | €195,133 | €209,387 | +€14,254 | +7.3% |
| Cash at bank and in hand | 54/58 | €8,546 | €1,992 | -€6,553 | -76.7% |
| Deferred charges and accrued income | 490/1 | €125 | €159 | +€33 | +26.5% |
| Total equity and liabilities | 10/49 | €204,653 | €211,538 | +€6,884 | +3.4% |
| Equity | 10/15 | €5,518 | €9,415 | +€3,897 | +70.6% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,482 | -€585 | +€3,897 | +86.9% |
| Amounts payable | 17/49 | €199,135 | €202,123 | +€2,987 | +1.5% |
| Amounts payable after more than one year | 17 | €194,921 | €194,921 | = | 0.0% |
| Other amounts payable | 178/9 | €194,921 | €194,921 | = | 0.0% |
| Amounts payable within one year | 42/48 | €4,215 | €7,202 | +€2,987 | +70.9% |
| Current portion of amounts payable after more than one year | 42 | - | €1,501 | +€1,501 | |
| Trade debts | 44 | €1,209 | €1,318 | +€109 | +9.0% |
| Suppliers | 440/4 | €1,209 | €1,318 | +€109 | +9.0% |
| Taxes, remuneration and social security | 45 | €1,291 | €2,433 | +€1,142 | +88.5% |
| Taxes | 450/3 | €128 | €1,263 | +€1,135 | +887.1% |
| Remuneration and social security | 454/9 | €1,163 | €1,169 | +€7 | +0.6% |
| Other amounts payable | 47/48 | €1,715 | €1,950 | +€236 | +13.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,523 | €849 | -€2,674 | -75.9% |
| Other operating charges | 640/8 | €779 | €803 | +€24 | +3.1% |
| Gross operating margin | 9900 | -€29,946 | -€23,887 | +€6,060 | +20.2% |
| Operating profit (loss) | 9901 | -€34,249 | -€25,540 | +€8,709 | +25.4% |
| Financial income | 75/76B | €34,559 | €32,947 | -€1,612 | -4.7% |
| Recurring financial income | 75 | €34,559 | €32,947 | -€1,612 | -4.7% |
| Financial charges | 65/66B | €1,605 | €2,305 | +€700 | +43.6% |
| Recurring financial charges | 65 | €1,605 | €2,305 | +€700 | +43.6% |
| Profit (loss) for the period before taxes | 9903 | -€1,295 | €5,102 | +€6,397 | |
| Income taxes | 67/77 | €754 | €1,205 | +€451 | +59.9% |
| Profit (loss) for the period | 9904 | -€2,049 | €3,897 | +€5,946 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,049 | €3,897 | +€5,946 |
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.