DATUM: 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.
DATUM
Largest movements
- Cash +€56,463
up €56,463 (+234%), from €24,144 to €80,607
mainly Other debts (+€80,739) and Net result for the year (+€44,201)
- Receivables within one year -€42,774
down €42,774 (-58.9%), from €72,600 to €29,826
- Tangible fixed assets +€4,521
up €4,521 (+12.3%), from €36,802 to €41,323
- Other debts +€80,739
up €80,739 (+1,199%), from €6,733 to €87,472
- Profit (loss) carried forward -€69,346
no longer reported in 2025 (was €69,346)
- Tax, wage and social debts +€7,137
up €7,137 (+19.4%), from €36,734 to €43,871
- Gross operating margin +€21,593
up €21,593 (+41.3%), from €52,320 to €73,913
- Depreciation -€4,296
down €4,296 (-37.7%), from €11,397 to €7,101
- Taxes +€2,665
up €2,665 (+27.9%), from €9,554 to €12,219
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 | €134,953 | €153,343 | +€18,390 | +13.6% |
| Fixed assets | 21/28 | €36,802 | €41,323 | +€4,521 | +12.3% |
| Tangible fixed assets | 22/27 | €36,802 | €41,323 | +€4,521 | +12.3% |
| Furniture and vehicles | 24 | €36,802 | €41,323 | +€4,521 | +12.3% |
| Current assets | 29/58 | €98,151 | €112,020 | +€13,869 | +14.1% |
| Amounts receivable within one year | 40/41 | €72,600 | €29,826 | -€42,774 | -58.9% |
| Trade receivables | 40 | €72,600 | €29,826 | -€42,774 | -58.9% |
| Cash at bank and in hand | 54/58 | €24,144 | €80,607 | +€56,463 | +234% |
| Deferred charges and accrued income | 490/1 | €1,407 | €1,587 | +€180 | +12.8% |
| Total equity and liabilities | 10/49 | €134,953 | €153,343 | +€18,390 | +13.6% |
| Equity | 10/15 | €91,346 | €22,000 | -€69,346 | -75.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €69,346 | - | -€69,346 | |
| Amounts payable | 17/49 | €43,607 | €131,343 | +€87,736 | +201% |
| Amounts payable within one year | 42/48 | €43,607 | €131,343 | +€87,736 | +201% |
| Trade debts | 44 | €140 | - | -€140 | |
| Suppliers | 440/4 | €140 | - | -€140 | |
| Taxes, remuneration and social security | 45 | €36,734 | €43,871 | +€7,137 | +19.4% |
| Taxes | 450/3 | €36,734 | €43,871 | +€7,137 | +19.4% |
| Other amounts payable | 47/48 | €6,733 | €87,472 | +€80,739 | +1,199% |
| Non-recurring operating income | 76A | €18,574 | €955 | -€17,619 | -94.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,397 | €7,101 | -€4,296 | -37.7% |
| Other operating charges | 640/8 | €871 | €208 | -€663 | -76.1% |
| Non-recurring operating charges | 66A | - | €10,126 | +€10,126 | |
| Gross operating margin | 9900 | €52,320 | €73,913 | +€21,593 | +41.3% |
| Operating profit (loss) | 9901 | €40,052 | €56,478 | +€16,426 | +41.0% |
| Financial charges | 65/66B | €82 | €58 | -€24 | -29.3% |
| Recurring financial charges | 65 | €82 | €58 | -€24 | -29.3% |
| Profit (loss) for the period before taxes | 9903 | €39,970 | €56,420 | +€16,450 | +41.2% |
| Income taxes | 67/77 | €9,554 | €12,219 | +€2,665 | +27.9% |
| Profit (loss) for the period | 9904 | €30,416 | €44,201 | +€13,785 | +45.3% |
| Profit (loss) for the period to be appropriated | 9905 | €30,416 | €44,201 | +€13,785 | +45.3% |
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 15 October 2026 via checked.be.