day.: 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.
day.
Largest movements
- Cash +€79,503
up €79,503 (+10.5%), from €755,881 to €835,385
mainly Other debts (+€937,967) and Net result for the year (+€238,412)
- Receivables within one year +€21,708
up €21,708 (+185.2%), from €11,723 to €33,431
of which Trade receivables: +€20,192
- Other debts +€937,967
up €937,967 (+4305.6%), from €21,785 to €959,751
- Reserves -€867,588
down €867,588 (-77.2%), from €1.1m to €255,588
- Trade debts +€25,881
up €25,881 (+81.9%), from €31,594 to €57,474
- Depreciation -€45,877
down €45,877 (-82.3%), from €55,765 to €9,888
- Gross operating margin -€16,780
down €16,780 (-4.9%), from €344,748 to €327,967
- Staff costs +€7,846
up €7,846 (+118347.1%), from €7 to €7,853
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 | €1,188,860 | €1,291,634 | +€102,774 | +8.6% |
| Fixed assets | 21/28 | €336,191 | €328,011 | -€8,179 | -2.4% |
| Tangible fixed assets | 22/27 | €336,191 | €328,011 | -€8,179 | -2.4% |
| Land and buildings | 22 | €330,115 | €323,752 | -€6,364 | -1.9% |
| Plant, machinery and equipment | 23 | €708 | €456 | -€252 | -35.6% |
| Furniture and vehicles | 24 | €5,367 | €3,804 | -€1,563 | -29.1% |
| Current assets | 29/58 | €852,669 | €963,623 | +€110,954 | +13.0% |
| Stocks and contracts in progress | 3 | €82,768 | €92,554 | +€9,786 | +11.8% |
| Stocks | 30/36 | €82,768 | €92,554 | +€9,786 | +11.8% |
| Amounts receivable within one year | 40/41 | €11,723 | €33,431 | +€21,708 | +185.2% |
| Trade receivables | 40 | €1,709 | €21,901 | +€20,192 | +1181.5% |
| Other amounts receivable | 41 | €10,014 | €11,530 | +€1,517 | +15.1% |
| Cash at bank and in hand | 54/58 | €755,881 | €835,385 | +€79,503 | +10.5% |
| Deferred charges and accrued income | 490/1 | €2,297 | €2,253 | -€44 | -1.9% |
| Total equity and liabilities | 10/49 | €1,188,860 | €1,291,634 | +€102,774 | +8.6% |
| Equity | 10/15 | €1,126,176 | €258,588 | -€867,588 | -77.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €1,123,176 | €255,588 | -€867,588 | -77.2% |
| Distributable reserves | 133 | €1,123,176 | €255,588 | -€867,588 | -77.2% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €62,683 | €1,033,046 | +€970,362 | +1548.0% |
| Amounts payable within one year | 42/48 | €60,910 | €1,029,837 | +€968,927 | +1590.8% |
| Trade debts | 44 | €31,594 | €57,474 | +€25,881 | +81.9% |
| Suppliers | 440/4 | €31,594 | €57,474 | +€25,881 | +81.9% |
| Taxes, remuneration and social security | 45 | €7,532 | €12,612 | +€5,080 | +67.4% |
| Taxes | 450/3 | €7,532 | €10,407 | +€2,875 | +38.2% |
| Remuneration and social security | 454/9 | €0 | €2,205 | +€2,205 | |
| Other amounts payable | 47/48 | €21,785 | €959,751 | +€937,967 | +4305.6% |
| Accrued charges and deferred income | 492/3 | €1,774 | €3,209 | +€1,435 | +80.9% |
| Remuneration, social security and pensions | 62 | €7 | €7,853 | +€7,846 | +118347.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €55,765 | €9,888 | -€45,877 | -82.3% |
| Other operating charges | 640/8 | €1,509 | €3,116 | +€1,607 | +106.5% |
| Non-recurring operating charges | 66A | €300 | €0 | -€300 | -100.0% |
| Gross operating margin | 9900 | €344,748 | €327,967 | -€16,780 | -4.9% |
| Operating profit (loss) | 9901 | €287,167 | €307,110 | +€19,942 | +6.9% |
| Financial income | 75/76B | €8,333 | €9,235 | +€901 | +10.8% |
| Recurring financial income | 75 | €8,333 | €9,235 | +€901 | +10.8% |
| Financial charges | 65/66B | €5,437 | €4,903 | -€534 | -9.8% |
| Recurring financial charges | 65 | €5,437 | €4,903 | -€534 | -9.8% |
| Profit (loss) for the period before taxes | 9903 | €290,064 | €311,441 | +€21,378 | +7.4% |
| Income taxes | 67/77 | €69,835 | €73,029 | +€3,194 | +4.6% |
| Profit (loss) for the period | 9904 | €220,229 | €238,412 | +€18,184 | +8.3% |
| Profit (loss) for the period to be appropriated | 9905 | €220,229 | €238,412 | +€18,184 | +8.3% |
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 7 October 2026 via checked.be.