Deal With It: 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.
Deal With It
Largest movements
- Receivables within one year -€23,133
down €23,133 (-41.6%), from €55,623 to €32,490
of which Other amounts receivable: -€23,133
- Cash +€10,506
up €10,506 (+83.3%), from €12,616 to €23,122
mainly Receivables within one year (+€23,133) and Tax, wage and social debts (+€10,095)
- Stocks and contracts +€3,317
up €3,317 (+55.7%), from €5,956 to €9,273
- Tangible fixed assets -€2,752
down €2,752 (-28.2%), from €9,746 to €6,994
of which Other tangible fixed assets: -€1,606
- Deferred charges and accrued income +€1,001
new in 2025: €1,001
- Reserves -€13,641
down €13,641 (-22.3%), from €61,134 to €47,494
- Tax, wage and social debts +€10,095
up €10,095 (+88.9%), from €11,351 to €21,447
- Trade debts -€7,480
down €7,480 (-95.5%), from €7,830 to €350
- Gross operating margin +€22,867
up €22,867, from -€8,592 to €14,274
- Taxes +€631
up €631 (+414%), from €152 to €784
- Financial charges +€501
up €501 (+27.2%), from €1,845 to €2,346
- Financial income -€408
down €408 (-17.9%), from €2,274 to €1,866
- Other operating charges -€402
down €402 (-43.6%), from €921 to €520
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 | €86,026 | €74,990 | -€11,036 | -12.8% |
| Fixed assets | 21/28 | €11,831 | €9,104 | -€2,727 | -23.1% |
| Tangible fixed assets | 22/27 | €9,746 | €6,994 | -€2,752 | -28.2% |
| Plant, machinery and equipment | 23 | €1,383 | €337 | -€1,046 | -75.6% |
| Furniture and vehicles | 24 | €100 | €0 | -€100 | -100% |
| Other tangible fixed assets | 26 | €8,263 | €6,657 | -€1,606 | -19.4% |
| Financial fixed assets | 28 | €2,085 | €2,110 | +€25 | +1.2% |
| Current assets | 29/58 | €74,195 | €65,886 | -€8,309 | -11.2% |
| Stocks and contracts in progress | 3 | €5,956 | €9,273 | +€3,317 | +55.7% |
| Stocks | 30/36 | €5,956 | €9,273 | +€3,317 | +55.7% |
| Amounts receivable within one year | 40/41 | €55,623 | €32,490 | -€23,133 | -41.6% |
| Trade receivables | 40 | €551 | €551 | = | 0.0% |
| Other amounts receivable | 41 | €55,071 | €31,938 | -€23,133 | -42.0% |
| Cash at bank and in hand | 54/58 | €12,616 | €23,122 | +€10,506 | +83.3% |
| Deferred charges and accrued income | 490/1 | - | €1,001 | +€1,001 | |
| Total equity and liabilities | 10/49 | €86,026 | €74,990 | -€11,036 | -12.8% |
| Equity | 10/15 | €64,134 | €50,494 | -€13,641 | -21.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €61,134 | €47,494 | -€13,641 | -22.3% |
| Distributable reserves | 133 | €61,134 | €47,494 | -€13,641 | -22.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €21,892 | €24,496 | +€2,605 | +11.9% |
| Amounts payable within one year | 42/48 | €21,892 | €24,496 | +€2,605 | +11.9% |
| Current portion of amounts payable after more than one year | 42 | €2,711 | €2,700 | -€11 | -0.4% |
| Trade debts | 44 | €7,830 | €350 | -€7,480 | -95.5% |
| Suppliers | 440/4 | €7,830 | €350 | -€7,480 | -95.5% |
| Taxes, remuneration and social security | 45 | €11,351 | €21,447 | +€10,095 | +88.9% |
| Taxes | 450/3 | €11,351 | €21,447 | +€10,095 | +88.9% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,441 | €3,131 | -€310 | -9.0% |
| Other operating charges | 640/8 | €921 | €520 | -€402 | -43.6% |
| Gross operating margin | 9900 | -€8,592 | €14,274 | +€22,867 | |
| Operating profit (loss) | 9901 | -€12,955 | €10,624 | +€23,578 | |
| Financial income | 75/76B | €2,274 | €1,866 | -€408 | -17.9% |
| Recurring financial income | 75 | €2,274 | €1,866 | -€408 | -17.9% |
| Financial charges | 65/66B | €1,845 | €2,346 | +€501 | +27.2% |
| Recurring financial charges | 65 | €1,845 | €2,346 | +€501 | +27.2% |
| Profit (loss) for the period before taxes | 9903 | -€12,526 | €10,143 | +€22,669 | |
| Income taxes | 67/77 | €152 | €784 | +€631 | +414% |
| Profit (loss) for the period | 9904 | -€12,678 | €9,359 | +€22,038 | |
| Profit (loss) for the period to be appropriated | 9905 | -€12,678 | €9,359 | +€22,038 |
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 29 October 2026 via checked.be.