DATASTUDIO: 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.
DATASTUDIO
Largest movements
- Current investments +€50,000
new in 2025: €50,000
- Cash -€41,578
down €41,578 (-53.4%), from €77,838 to €36,260
mainly Contributions, distributions and other (-€57,541) and Current investments (-€50,000)
- Receivables within one year +€17,819
up €17,819 (+59.6%), from €29,893 to €47,711
of which Trade receivables: +€19,102
- Stocks and contracts +€9,244
up €9,244 (+81.2%), from €11,379 to €20,623
- Deferred charges and accrued income -€3,918
down €3,918 (-60.7%), from €6,454 to €2,537
- Other debts +€43,290
up €43,290 (+303.8%), from €14,251 to €57,541
- Reserves -€17,062
down €17,062 (-17.9%), from €95,575 to €78,513
- Trade debts +€9,483
up €9,483 (+78.6%), from €12,060 to €21,543
- Tax, wage and social debts -€2,556
down €2,556 (-53.6%), from €4,772 to €2,216
- Gross operating margin +€23,808
up €23,808 (+65.2%), from €36,488 to €60,296
- Taxes +€7,215
up €7,215 (+80.3%), from €8,981 to €16,196
- Depreciation +€748
up €748 (+38.3%), from €1,950 to €2,698
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 | €146,706 | €179,879 | +€33,173 | +22.6% |
| Fixed assets | 21/28 | €21,142 | €22,749 | +€1,607 | +7.6% |
| Tangible fixed assets | 22/27 | €21,142 | €22,749 | +€1,607 | +7.6% |
| Land and buildings | 22 | €17,442 | €16,992 | -€450 | -2.6% |
| Plant, machinery and equipment | 23 | €3,548 | €2,059 | -€1,488 | -42.0% |
| Furniture and vehicles | 24 | €152 | €3,697 | +€3,545 | +2335.0% |
| Current assets | 29/58 | €125,564 | €157,131 | +€31,567 | +25.1% |
| Stocks and contracts in progress | 3 | €11,379 | €20,623 | +€9,244 | +81.2% |
| Stocks | 30/36 | €11,379 | €20,623 | +€9,244 | +81.2% |
| Amounts receivable within one year | 40/41 | €29,893 | €47,711 | +€17,819 | +59.6% |
| Trade receivables | 40 | €27,673 | €46,776 | +€19,102 | +69.0% |
| Other amounts receivable | 41 | €2,219 | €936 | -€1,284 | -57.8% |
| Current investments | 50/53 | - | €50,000 | +€50,000 | |
| Cash at bank and in hand | 54/58 | €77,838 | €36,260 | -€41,578 | -53.4% |
| Deferred charges and accrued income | 490/1 | €6,454 | €2,537 | -€3,918 | -60.7% |
| Total equity and liabilities | 10/49 | €146,706 | €179,879 | +€33,173 | +22.6% |
| Equity | 10/15 | €115,575 | €98,513 | -€17,062 | -14.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €95,575 | €78,513 | -€17,062 | -17.9% |
| Distributable reserves | 133 | €95,575 | €78,513 | -€17,062 | -17.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €31,131 | €81,366 | +€50,235 | +161.4% |
| Amounts payable within one year | 42/48 | €31,083 | €81,366 | +€50,283 | +161.8% |
| Trade debts | 44 | €12,060 | €21,543 | +€9,483 | +78.6% |
| Suppliers | 440/4 | €12,060 | €21,543 | +€9,483 | +78.6% |
| Advances received on contracts in progress | 46 | - | €67 | +€67 | |
| Taxes, remuneration and social security | 45 | €4,772 | €2,216 | -€2,556 | -53.6% |
| Taxes | 450/3 | €4,772 | €2,216 | -€2,556 | -53.6% |
| Other amounts payable | 47/48 | €14,251 | €57,541 | +€43,290 | +303.8% |
| Accrued charges and deferred income | 492/3 | €48 | €0 | -€48 | -100.0% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,950 | €2,698 | +€748 | +38.3% |
| Other operating charges | 640/8 | €751 | €793 | +€42 | +5.7% |
| Gross operating margin | 9900 | €36,488 | €60,296 | +€23,808 | +65.2% |
| Operating profit (loss) | 9901 | €33,787 | €56,804 | +€23,017 | +68.1% |
| Financial income | 75/76B | €0 | €32 | +€32 | +107300.0% |
| Recurring financial income | 75 | €0 | €32 | +€32 | +107300.0% |
| Financial charges | 65/66B | €191 | €162 | -€29 | -15.3% |
| Recurring financial charges | 65 | €191 | €162 | -€29 | -15.3% |
| Profit (loss) for the period before taxes | 9903 | €33,596 | €56,675 | +€23,079 | +68.7% |
| Income taxes | 67/77 | €8,981 | €16,196 | +€7,215 | +80.3% |
| Profit (loss) for the period | 9904 | €24,615 | €40,479 | +€15,864 | +64.4% |
| Profit (loss) for the period to be appropriated | 9905 | €24,615 | €40,479 | +€15,864 | +64.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.