DATASESSION: 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.
DATASESSION
Largest movements
- Cash +€252,068
up €252,068 (+391%), from €64,422 to €316,490
mainly Current investments (+€205,000) and Net result for the year (+€34,053)
- Current investments -€205,000
no longer reported in 2025 (was €205,000)
- Receivables within one year -€22,972
down €22,972 (-19.5%), from €118,073 to €95,101
of which Trade receivables: -€26,771
- Reserves +€34,053
up €34,053 (+9.7%), from €350,751 to €384,804
of which Distributable reserves: +€34,053
- Tax, wage and social debts -€9,492
down €9,492 (-30.8%), from €30,814 to €21,322
of which Taxes: -€9,306
- Gross operating margin -€23,993
down €23,993 (-32.2%), from €74,464 to €50,471
- Taxes -€9,248
down €9,248 (-33.4%), from €27,708 to €18,459
- Financial income -€2,074
down €2,074 (-30.3%), from €6,847 to €4,773
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 | €397,071 | €423,350 | +€26,279 | +6.6% |
| Fixed assets | 21/28 | €8,527 | €11,759 | +€3,232 | +37.9% |
| Tangible fixed assets | 22/27 | €8,527 | €11,759 | +€3,232 | +37.9% |
| Land and buildings | 22 | €6,167 | €5,528 | -€640 | -10.4% |
| Plant, machinery and equipment | 23 | €1,183 | €5,458 | +€4,275 | +361% |
| Furniture and vehicles | 24 | €1,177 | €773 | -€403 | -34.3% |
| Current assets | 29/58 | €388,544 | €411,591 | +€23,046 | +5.9% |
| Amounts receivable within one year | 40/41 | €118,073 | €95,101 | -€22,972 | -19.5% |
| Trade receivables | 40 | €60,089 | €33,318 | -€26,771 | -44.6% |
| Other amounts receivable | 41 | €57,984 | €61,783 | +€3,798 | +6.6% |
| Current investments | 50/53 | €205,000 | - | -€205,000 | |
| Cash at bank and in hand | 54/58 | €64,422 | €316,490 | +€252,068 | +391% |
| Deferred charges and accrued income | 490/1 | €1,049 | - | -€1,049 | |
| Total equity and liabilities | 10/49 | €397,071 | €423,350 | +€26,279 | +6.6% |
| Equity | 10/15 | €356,951 | €391,004 | +€34,053 | +9.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €350,751 | €384,804 | +€34,053 | +9.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €348,891 | €382,944 | +€34,053 | +9.8% |
| Amounts payable | 17/49 | €40,120 | €32,346 | -€7,775 | -19.4% |
| Amounts payable within one year | 42/48 | €40,120 | €31,476 | -€8,644 | -21.5% |
| Trade debts | 44 | €6,460 | €5,312 | -€1,148 | -17.8% |
| Suppliers | 440/4 | €6,460 | €5,312 | -€1,148 | -17.8% |
| Advances received on contracts in progress | 46 | €2,846 | €4,842 | +€1,997 | +70.2% |
| Taxes, remuneration and social security | 45 | €30,814 | €21,322 | -€9,492 | -30.8% |
| Taxes | 450/3 | €28,602 | €19,297 | -€9,306 | -32.5% |
| Remuneration and social security | 454/9 | €2,212 | €2,025 | -€186 | -8.4% |
| Accrued charges and deferred income | 492/3 | - | €869 | +€869 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,353 | €2,084 | +€731 | +54.1% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €74,464 | €50,471 | -€23,993 | -32.2% |
| Operating profit (loss) | 9901 | €72,724 | €47,987 | -€24,737 | -34.0% |
| Financial income | 75/76B | €6,847 | €4,773 | -€2,074 | -30.3% |
| Recurring financial income | 75 | €6,847 | €4,773 | -€2,074 | -30.3% |
| Financial charges | 65/66B | €253 | €248 | -€4 | -1.8% |
| Recurring financial charges | 65 | €253 | €248 | -€4 | -1.8% |
| Profit (loss) for the period before taxes | 9903 | €79,319 | €52,512 | -€26,806 | -33.8% |
| Income taxes | 67/77 | €27,708 | €18,459 | -€9,248 | -33.4% |
| Profit (loss) for the period | 9904 | €51,611 | €34,053 | -€17,558 | -34.0% |
| Profit (loss) for the period to be appropriated | 9905 | €51,611 | €34,053 | -€17,558 | -34.0% |
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 14 October 2026 via checked.be.