DATASMARTER: 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.
DATASMARTER
Largest movements
- Cash -€10,171
down €10,171 (-41.9%), from €24,246 to €14,075
mainly Other debts (-€7,403) and Receivables within one year (-€2,087)
- Receivables within one year +€2,087
up €2,087 (+329.6%), from €633 to €2,720
of which Other amounts receivable: +€2,387
- Deferred charges and accrued income +€263
new in 2025: €263
- Other debts -€7,403
down €7,403 (-84.3%), from €8,783 to €1,380
- Trade debts -€419
down €419 (-47.4%), from €884 to €465
- Gross operating margin -€9,813
down €9,813 (-83.7%), from €11,730 to €1,918
- Taxes -€2,576
down €2,576 (-88.0%), from €2,928 to €351
- Other operating charges +€200
new in 2025: €200
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 | €24,879 | €17,057 | -€7,821 | -31.4% |
| Current assets | 29/58 | €24,879 | €17,057 | -€7,821 | -31.4% |
| Amounts receivable within one year | 40/41 | €633 | €2,720 | +€2,087 | +329.6% |
| Trade receivables | 40 | €300 | - | -€300 | |
| Other amounts receivable | 41 | €333 | €2,720 | +€2,387 | +716.6% |
| Cash at bank and in hand | 54/58 | €24,246 | €14,075 | -€10,171 | -41.9% |
| Deferred charges and accrued income | 490/1 | - | €263 | +€263 | |
| Total equity and liabilities | 10/49 | €24,879 | €17,057 | -€7,821 | -31.4% |
| Equity | 10/15 | €12,284 | €12,284 | = | 0.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €9,284 | €9,284 | = | 0.0% |
| Distributable reserves | 133 | €9,284 | €9,284 | = | 0.0% |
| Amounts payable | 17/49 | €12,595 | €4,773 | -€7,821 | -62.1% |
| Amounts payable within one year | 42/48 | €12,595 | €4,773 | -€7,821 | -62.1% |
| Trade debts | 44 | €884 | €465 | -€419 | -47.4% |
| Suppliers | 440/4 | €884 | €465 | -€419 | -47.4% |
| Taxes, remuneration and social security | 45 | €2,928 | €2,928 | = | 0.0% |
| Taxes | 450/3 | €2,928 | €2,928 | = | 0.0% |
| Other amounts payable | 47/48 | €8,783 | €1,380 | -€7,403 | -84.3% |
| Other operating charges | 640/8 | - | €200 | +€200 | |
| Gross operating margin | 9900 | €11,730 | €1,918 | -€9,813 | -83.7% |
| Operating profit (loss) | 9901 | €11,730 | €1,718 | -€10,013 | -85.4% |
| Financial income | 75/76B | €178 | €184 | +€6 | +3.6% |
| Recurring financial income | 75 | €178 | €170 | -€8 | -4.6% |
| Non-recurring financial income | 76B | - | €15 | +€15 | |
| Financial charges | 65/66B | €197 | €170 | -€27 | -13.5% |
| Recurring financial charges | 65 | €160 | €170 | +€9 | +5.8% |
| Non-recurring financial charges | 66B | €37 | €1 | -€36 | -98.2% |
| Profit (loss) for the period before taxes | 9903 | €11,711 | €1,732 | -€9,979 | -85.2% |
| Income taxes | 67/77 | €2,928 | €351 | -€2,576 | -88.0% |
| Profit (loss) for the period | 9904 | €8,783 | €1,380 | -€7,403 | -84.3% |
| Profit (loss) for the period to be appropriated | 9905 | €8,783 | €1,380 | -€7,403 | -84.3% |
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.