DAY OFF: 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.
DAY OFF
Largest movements
- Cash +€183,118
up €183,118 (+262.7%), from €69,712 to €252,830
mainly Current investments (+€100,000) and Net result for the year (+€66,285)
- Current investments -€100,000
down €100,000 (-100.0%), from €100,000 to €0
- Receivables within one year -€41,670
down €41,670 (-65.9%), from €63,246 to €21,575
of which Trade receivables: -€57,737
- Tangible fixed assets +€7,207
up €7,207 (+7.5%), from €96,443 to €103,650
of which Furniture and vehicles: +€9,256
- Reserves +€65,452
up €65,452 (+24.1%), from €271,662 to €337,114
- Other debts -€10,431
down €10,431 (-92.6%), from €11,264 to €833
- Trade debts -€4,637
down €4,637 (-48.9%), from €9,485 to €4,847
- Financial income +€2,064
up €2,064 (+388.4%), from €531 to €2,596
- Depreciation +€1,407
up €1,407 (+36.3%), from €3,880 to €5,287
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 | €330,136 | €378,823 | +€48,688 | +14.7% |
| Fixed assets | 21/28 | €96,443 | €103,650 | +€7,207 | +7.5% |
| Tangible fixed assets | 22/27 | €96,443 | €103,650 | +€7,207 | +7.5% |
| Furniture and vehicles | 24 | €80,226 | €89,482 | +€9,256 | +11.5% |
| Other tangible fixed assets | 26 | €16,217 | €14,168 | -€2,050 | -12.6% |
| Current assets | 29/58 | €233,693 | €275,174 | +€41,481 | +17.8% |
| Amounts receivable within one year | 40/41 | €63,246 | €21,575 | -€41,670 | -65.9% |
| Trade receivables | 40 | €61,836 | €4,099 | -€57,737 | -93.4% |
| Other amounts receivable | 41 | €1,409 | €17,476 | +€16,067 | +1140.0% |
| Current investments | 50/53 | €100,000 | €0 | -€100,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €69,712 | €252,830 | +€183,118 | +262.7% |
| Deferred charges and accrued income | 490/1 | €735 | €768 | +€34 | +4.6% |
| Total equity and liabilities | 10/49 | €330,136 | €378,823 | +€48,688 | +14.7% |
| Equity | 10/15 | €290,262 | €355,714 | +€65,452 | +22.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €271,662 | €337,114 | +€65,452 | +24.1% |
| Distributable reserves | 133 | €271,662 | €337,114 | +€65,452 | +24.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €39,874 | €23,109 | -€16,764 | -42.0% |
| Amounts payable within one year | 42/48 | €38,060 | €23,109 | -€14,950 | -39.3% |
| Trade debts | 44 | €9,485 | €4,847 | -€4,637 | -48.9% |
| Suppliers | 440/4 | €9,485 | €4,847 | -€4,637 | -48.9% |
| Taxes, remuneration and social security | 45 | €17,311 | €17,429 | +€118 | +0.7% |
| Taxes | 450/3 | €16,311 | €17,429 | +€1,118 | +6.9% |
| Remuneration and social security | 454/9 | €1,000 | €0 | -€1,000 | -100.0% |
| Other amounts payable | 47/48 | €11,264 | €833 | -€10,431 | -92.6% |
| Accrued charges and deferred income | 492/3 | €1,814 | €0 | -€1,814 | -100.0% |
| Non-recurring operating income | 76A | - | €98 | +€98 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,880 | €5,287 | +€1,407 | +36.3% |
| Other operating charges | 640/8 | €1,082 | €1,317 | +€235 | +21.7% |
| Gross operating margin | 9900 | €96,212 | €96,852 | +€640 | +0.7% |
| Operating profit (loss) | 9901 | €91,249 | €90,248 | -€1,001 | -1.1% |
| Financial income | 75/76B | €531 | €2,596 | +€2,064 | +388.4% |
| Recurring financial income | 75 | €531 | €2,596 | +€2,064 | +388.4% |
| Financial charges | 65/66B | €304 | €511 | +€207 | +68.2% |
| Recurring financial charges | 65 | €304 | €511 | +€207 | +68.2% |
| Profit (loss) for the period before taxes | 9903 | €91,477 | €92,333 | +€856 | +0.9% |
| Income taxes | 67/77 | €25,322 | €26,048 | +€727 | +2.9% |
| Profit (loss) for the period | 9904 | €66,155 | €66,285 | +€130 | +0.2% |
| Profit (loss) for the period to be appropriated | 9905 | €66,155 | €66,285 | +€130 | +0.2% |
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 10 October 2026 via checked.be.