DE FORMULERING: 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.
DE FORMULERING
Largest movements
- Cash +€1,996
up €1,996 (+31.1%), from €6,428 to €8,424
mainly Other debts (+€12,998) and Depreciation (+€451)
- Receivables within one year +€1,000
up €1,000 (+45.3%), from €2,207 to €3,207
of which Trade receivables: +€2,783
- Tangible fixed assets +€479
up €479 (+31.0%), from €1,547 to €2,026
of which Plant, machinery and equipment: +€479
- Other debts +€12,998
up €12,998 (+103.2%), from €12,592 to €25,590
- Trade debts -€6,918
down €6,918 (-93.3%), from €7,418 to €500
- Profit (loss) carried forward -€2,896
down €2,896 (-11.5%), from -€25,274 to -€28,170
- Tax, wage and social debts +€291
up €291 (+21.0%), from €1,385 to €1,676
of which Taxes: +€291
- Gross operating margin +€10,442
up €10,442 (+85.5%), from -€12,218 to -€1,776
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 | €10,381 | €13,855 | +€3,474 | +33.5% |
| Fixed assets | 21/28 | €1,697 | €2,176 | +€479 | +28.2% |
| Tangible fixed assets | 22/27 | €1,547 | €2,026 | +€479 | +31.0% |
| Plant, machinery and equipment | 23 | €1,547 | €2,026 | +€479 | +31.0% |
| Furniture and vehicles | 24 | - | €0 | = | |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €8,684 | €11,679 | +€2,995 | +34.5% |
| Amounts receivable within one year | 40/41 | €2,207 | €3,207 | +€1,000 | +45.3% |
| Trade receivables | 40 | €424 | €3,207 | +€2,783 | +656.3% |
| Other amounts receivable | 41 | €1,783 | - | -€1,783 | |
| Cash at bank and in hand | 54/58 | €6,428 | €8,424 | +€1,996 | +31.1% |
| Deferred charges and accrued income | 490/1 | €49 | €49 | -€0 | -0.8% |
| Total equity and liabilities | 10/49 | €10,381 | €13,855 | +€3,474 | +33.5% |
| Equity | 10/15 | -€11,014 | -€13,910 | -€2,896 | -26.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€25,274 | -€28,170 | -€2,896 | -11.5% |
| Amounts payable | 17/49 | €21,395 | €27,765 | +€6,370 | +29.8% |
| Amounts payable within one year | 42/48 | €21,395 | €27,765 | +€6,370 | +29.8% |
| Trade debts | 44 | €7,418 | €500 | -€6,918 | -93.3% |
| Suppliers | 440/4 | €7,418 | €500 | -€6,918 | -93.3% |
| Taxes, remuneration and social security | 45 | €1,385 | €1,676 | +€291 | +21.0% |
| Taxes | 450/3 | €135 | €426 | +€291 | +215.5% |
| Remuneration and social security | 454/9 | €1,250 | €1,250 | = | 0.0% |
| Other amounts payable | 47/48 | €12,592 | €25,590 | +€12,998 | +103.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €500 | €451 | -€49 | -9.8% |
| Other operating charges | 640/8 | €638 | €584 | -€54 | -8.5% |
| Gross operating margin | 9900 | -€12,218 | -€1,776 | +€10,442 | +85.5% |
| Operating profit (loss) | 9901 | -€13,356 | -€2,810 | +€10,546 | +79.0% |
| Financial income | 75/76B | €2 | €0 | -€2 | -90.0% |
| Recurring financial income | 75 | €2 | €0 | -€2 | -90.0% |
| Financial charges | 65/66B | €69 | €66 | -€3 | -4.0% |
| Recurring financial charges | 65 | €69 | €66 | -€3 | -4.0% |
| Profit (loss) for the period before taxes | 9903 | -€13,423 | -€2,876 | +€10,547 | +78.6% |
| Income taxes | 67/77 | €135 | €20 | -€115 | -85.4% |
| Profit (loss) for the period | 9904 | -€13,558 | -€2,896 | +€10,662 | +78.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,558 | -€2,896 | +€10,662 | +78.6% |
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.