DE CORRECTOR: 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.
DE CORRECTOR
Largest movements
- Cash -€16,784
down €16,784 (-82.3%), from €20,395 to €3,611
mainly Other debts (-€47,958) and Debts after one year (-€8,235)
- Tangible fixed assets -€15,090
down €15,090 (-22.5%), from €66,922 to €51,832
of which Furniture and vehicles: -€14,401
- Other debts -€47,958
down €47,958 (-63.4%), from €75,634 to €27,676
- Reserves +€25,000
up €25,000 (+500%), from €5,000 to €30,000
- Debts after one year -€8,235
down €8,235 (-100%), from €8,235 to €0
- Depreciation +€6,195
up €6,195 (+69.7%), from €8,895 to €15,090
- Other operating charges -€2,727
down €2,727 (-84.2%), from €3,241 to €513
- Gross operating margin +€1,020
up €1,020 (+2.0%), from €50,436 to €51,456
- Taxes -€657
down €657 (-5.9%), from €11,107 to €10,450
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 | €102,844 | €71,325 | -€31,518 | -30.6% |
| Fixed assets | 21/28 | €66,922 | €51,832 | -€15,090 | -22.5% |
| Tangible fixed assets | 22/27 | €66,922 | €51,832 | -€15,090 | -22.5% |
| Plant, machinery and equipment | 23 | €2,884 | €2,195 | -€689 | -23.9% |
| Furniture and vehicles | 24 | €64,038 | €49,637 | -€14,401 | -22.5% |
| Current assets | 29/58 | €35,922 | €19,494 | -€16,429 | -45.7% |
| Amounts receivable within one year | 40/41 | €12,379 | €12,474 | +€95 | +0.8% |
| Trade receivables | 40 | €12,379 | €12,425 | +€46 | +0.4% |
| Other amounts receivable | 41 | - | €50 | +€50 | |
| Cash at bank and in hand | 54/58 | €20,395 | €3,611 | -€16,784 | -82.3% |
| Deferred charges and accrued income | 490/1 | €3,148 | €3,408 | +€260 | +8.3% |
| Total equity and liabilities | 10/49 | €102,844 | €71,325 | -€31,518 | -30.6% |
| Equity | 10/15 | €7,000 | €32,014 | +€25,014 | +357% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €5,000 | €30,000 | +€25,000 | +500% |
| Distributable reserves | 133 | €5,000 | €30,000 | +€25,000 | +500% |
| Profit (loss) carried forward | 14 | €0 | €14 | +€14 | |
| Amounts payable | 17/49 | €95,844 | €39,311 | -€56,532 | -59.0% |
| Amounts payable after more than one year | 17 | €8,235 | €0 | -€8,235 | -100% |
| Financial debts | 170/4 | €8,235 | €0 | -€8,235 | -100% |
| Amounts payable within one year | 42/48 | €87,609 | €39,311 | -€48,297 | -55.1% |
| Current portion of amounts payable after more than one year | 42 | €8,161 | €8,235 | +€74 | +0.9% |
| Trade debts | 44 | €283 | €220 | -€63 | -22.2% |
| Suppliers | 440/4 | €283 | €220 | -€63 | -22.2% |
| Taxes, remuneration and social security | 45 | €3,530 | €3,180 | -€350 | -9.9% |
| Taxes | 450/3 | €3,530 | €3,180 | -€350 | -9.9% |
| Other amounts payable | 47/48 | €75,634 | €27,676 | -€47,958 | -63.4% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,895 | €15,090 | +€6,195 | +69.7% |
| Other operating charges | 640/8 | €3,241 | €513 | -€2,727 | -84.2% |
| Non-recurring operating charges | 66A | - | €127 | +€127 | |
| Gross operating margin | 9900 | €50,436 | €51,456 | +€1,020 | +2.0% |
| Operating profit (loss) | 9901 | €38,301 | €35,726 | -€2,575 | -6.7% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €343 | €262 | -€81 | -23.7% |
| Recurring financial charges | 65 | €343 | €262 | -€81 | -23.7% |
| Profit (loss) for the period before taxes | 9903 | €37,958 | €35,464 | -€2,494 | -6.6% |
| Income taxes | 67/77 | €11,107 | €10,450 | -€657 | -5.9% |
| Profit (loss) for the period | 9904 | €26,851 | €25,014 | -€1,837 | -6.8% |
| Profit (loss) for the period to be appropriated | 9905 | €26,851 | €25,014 | -€1,837 | -6.8% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.