de ToverWijzer: 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 ToverWijzer
Largest movements
- Cash +€279,030
up €279,030 (+502%), from €55,549 to €334,579
mainly Debts after one year (+€268,384) and Net result for the year (+€49,126)
- Tangible fixed assets +€44,650
up €44,650 (+4.3%), from €1.0m to €1.1m
of which Other tangible fixed assets: +€34,681
- Debts after one year +€268,384
up €268,384 (+42.1%), from €637,479 to €905,863
- Profit (loss) carried forward +€49,126
up €49,126 (+12.0%), from €407,786 to €456,911
- Gross operating margin -€54,087
down €54,087 (-33.9%), from €159,412 to €105,325
- Turnover -€52,093
down €52,093 (-22.6%), from €230,184 to €178,091
- Depreciation +€3,724
up €3,724 (+9.5%), from €39,376 to €43,100
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 | €1,098,576 | €1,422,257 | +€323,680 | +29.5% |
| Fixed assets | 21/28 | €1,043,028 | €1,087,678 | +€44,650 | +4.3% |
| Tangible fixed assets | 22/27 | €1,043,028 | €1,087,678 | +€44,650 | +4.3% |
| Plant, machinery and equipment | 23 | - | €9,969 | +€9,969 | |
| Other tangible fixed assets | 26 | €1,043,028 | €1,077,708 | +€34,681 | +3.3% |
| Current assets | 29/58 | €55,549 | €334,579 | +€279,030 | +502% |
| Cash at bank and in hand | 54/58 | €55,549 | €334,579 | +€279,030 | +502% |
| Total equity and liabilities | 10/49 | €1,098,576 | €1,422,257 | +€323,680 | +29.5% |
| Equity | 10/15 | €407,786 | €456,911 | +€49,126 | +12.0% |
| Profit (loss) carried forward | 14 | €407,786 | €456,911 | +€49,126 | +12.0% |
| Amounts payable | 17/49 | €690,791 | €965,346 | +€274,555 | +39.7% |
| Amounts payable after more than one year | 17 | €637,479 | €905,863 | +€268,384 | +42.1% |
| Other amounts payable | 178/9 | €637,479 | €905,863 | +€268,384 | +42.1% |
| Amounts payable within one year | 42/48 | €52,434 | €59,483 | +€7,048 | +13.4% |
| Current portion of amounts payable after more than one year | 42 | €52,434 | €59,408 | +€6,973 | +13.3% |
| Trade debts | 44 | - | €75 | +€75 | |
| Suppliers | 440/4 | - | €75 | +€75 | |
| Accrued charges and deferred income | 492/3 | €877 | - | -€877 | |
| Turnover | 70 | €230,184 | €178,091 | -€52,093 | -22.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €70,772 | €72,765 | +€1,992 | +2.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,376 | €43,100 | +€3,724 | +9.5% |
| Other operating charges | 640/8 | €893 | €2,404 | +€1,511 | +169% |
| Gross operating margin | 9900 | €159,412 | €105,325 | -€54,087 | -33.9% |
| Operating profit (loss) | 9901 | €119,143 | €59,821 | -€59,322 | -49.8% |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | €9,985 | €9,901 | -€84 | -0.8% |
| Recurring financial charges | 65 | €9,985 | €9,901 | -€84 | -0.8% |
| Profit (loss) for the period before taxes | 9903 | €109,158 | €49,923 | -€59,235 | -54.3% |
| Income taxes | 67/77 | - | €797 | +€797 | |
| Profit (loss) for the period | 9904 | €109,158 | €49,126 | -€60,033 | -55.0% |
| Profit (loss) for the period to be appropriated | 9905 | €109,158 | €49,126 | -€60,033 | -55.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.