Déclic Photo: 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.
Déclic Photo
Largest movements
- Stocks and contracts -€3,160
down €3,160 (-19.2%), from €16,483 to €13,322
- Tangible fixed assets -€1,854
down €1,854 (-5.6%), from €32,943 to €31,089
of which Plant, machinery and equipment: -€1,854
- Receivables within one year +€789
up €789 (+85.9%), from €919 to €1,708
of which Trade receivables: +€765
- Tax, wage and social debts +€5,535
up €5,535 (+42222.7%), from €13 to €5,549
- Accrued charges and deferred income -€4,320
down €4,320 (-100.0%), from €4,320 to €0
- Other debts -€3,364
down €3,364 (-7.8%), from €43,396 to €40,032
- Profit (loss) carried forward -€2,831
down €2,831 (-16.2%), from -€17,527 to -€20,359
- Trade debts +€1,146
up €1,146 (+50.5%), from €2,269 to €3,415
- Depreciation -€1,321
down €1,321 (-41.6%), from €3,175 to €1,854
- Gross operating margin -€624
down €624 (-19.2%), from €3,255 to €2,631
- Financial income -€243
down €243 (-44.5%), from €547 to €303
- Taxes +€57
new in 2025: €57
- Other operating charges +€56
up €56 (+2.6%), from €2,176 to €2,231
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 | €78,586 | €74,752 | -€3,834 | -4.9% |
| Fixed assets | 21/28 | €32,943 | €31,089 | -€1,854 | -5.6% |
| Tangible fixed assets | 22/27 | €32,943 | €31,089 | -€1,854 | -5.6% |
| Land and buildings | 22 | €28,823 | €28,823 | = | 0.0% |
| Plant, machinery and equipment | 23 | €4,120 | €2,266 | -€1,854 | -45.0% |
| Current assets | 29/58 | €45,643 | €43,662 | -€1,980 | -4.3% |
| Stocks and contracts in progress | 3 | €16,483 | €13,322 | -€3,160 | -19.2% |
| Stocks | 30/36 | €16,483 | €13,322 | -€3,160 | -19.2% |
| Amounts receivable within one year | 40/41 | €919 | €1,708 | +€789 | +85.9% |
| Trade receivables | 40 | €755 | €1,520 | +€765 | +101.4% |
| Other amounts receivable | 41 | €164 | €188 | +€24 | +14.9% |
| Cash at bank and in hand | 54/58 | €27,947 | €28,331 | +€384 | +1.4% |
| Deferred charges and accrued income | 490/1 | €294 | €301 | +€7 | +2.4% |
| Total equity and liabilities | 10/49 | €78,586 | €74,752 | -€3,834 | -4.9% |
| Equity | 10/15 | €3,671 | €840 | -€2,831 | -77.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €2,607 | €2,607 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €748 | €748 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€17,527 | -€20,359 | -€2,831 | -16.2% |
| Provisions and deferred taxes | 16 | €24,916 | €24,916 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €24,916 | €24,916 | = | 0.0% |
| Pensions and similar obligations | 160 | €24,916 | €24,916 | = | 0.0% |
| Amounts payable | 17/49 | €49,999 | €48,996 | -€1,003 | -2.0% |
| Amounts payable within one year | 42/48 | €45,678 | €48,996 | +€3,318 | +7.3% |
| Trade debts | 44 | €2,269 | €3,415 | +€1,146 | +50.5% |
| Suppliers | 440/4 | €2,269 | €3,415 | +€1,146 | +50.5% |
| Taxes, remuneration and social security | 45 | €13 | €5,549 | +€5,535 | +42222.7% |
| Taxes | 450/3 | €13 | €5,549 | +€5,535 | +42222.7% |
| Other amounts payable | 47/48 | €43,396 | €40,032 | -€3,364 | -7.8% |
| Accrued charges and deferred income | 492/3 | €4,320 | €0 | -€4,320 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,175 | €1,854 | -€1,321 | -41.6% |
| Other operating charges | 640/8 | €2,176 | €2,231 | +€56 | +2.6% |
| Non-recurring operating charges | 66A | €2,008 | €1,039 | -€968 | -48.2% |
| Gross operating margin | 9900 | €3,255 | €2,631 | -€624 | -19.2% |
| Operating profit (loss) | 9901 | -€4,103 | -€2,494 | +€1,610 | +39.2% |
| Financial income | 75/76B | €547 | €303 | -€243 | -44.5% |
| Recurring financial income | 75 | €547 | €303 | -€243 | -44.5% |
| Financial charges | 65/66B | €608 | €584 | -€24 | -3.9% |
| Recurring financial charges | 65 | €608 | €584 | -€24 | -3.9% |
| Profit (loss) for the period before taxes | 9903 | -€4,164 | -€2,774 | +€1,390 | +33.4% |
| Income taxes | 67/77 | - | €57 | +€57 | |
| Profit (loss) for the period | 9904 | -€4,164 | -€2,831 | +€1,333 | +32.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,164 | -€2,831 | +€1,333 | +32.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.