DEMO: 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.
DEMO
Largest movements
- Cash +€5,322
up €5,322 (+8.7%), from €60,940 to €66,262
mainly Net result for the year (+€6,288) and Receivables within one year (+€3,456)
- Receivables within one year -€3,456
down €3,456 (-100.0%), from €3,456 to €0
of which Trade receivables: -€3,164
- Profit (loss) carried forward +€6,288
up €6,288 (+9.3%), from €67,721 to €74,009
- Trade debts -€4,518
down €4,518 (-100.0%), from €4,518 to €0
- Gross operating margin +€1,193
up €1,193 (+14.6%), from €8,156 to €9,350
- Taxes +€388
up €388 (+22.7%), from €1,708 to €2,096
- Other operating charges -€362
down €362 (-30.8%), from €1,178 to €816
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 | €96,622 | €98,488 | +€1,866 | +1.9% |
| Fixed assets | 21/28 | €32,226 | €32,226 | = | 0.0% |
| Tangible fixed assets | 22/27 | €32,226 | €32,226 | = | 0.0% |
| Land and buildings | 22 | €32,226 | €32,226 | = | 0.0% |
| Current assets | 29/58 | €64,396 | €66,262 | +€1,866 | +2.9% |
| Amounts receivable within one year | 40/41 | €3,456 | €0 | -€3,456 | -100.0% |
| Trade receivables | 40 | €3,164 | €0 | -€3,164 | -100.0% |
| Other amounts receivable | 41 | €292 | €0 | -€292 | -100.0% |
| Cash at bank and in hand | 54/58 | €60,940 | €66,262 | +€5,322 | +8.7% |
| Total equity and liabilities | 10/49 | €96,622 | €98,488 | +€1,866 | +1.9% |
| Equity | 10/15 | €89,975 | €96,263 | +€6,288 | +7.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €3,661 | €3,661 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,661 | €3,661 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,661 | €3,661 | = | 0.0% |
| Profit (loss) carried forward | 14 | €67,721 | €74,009 | +€6,288 | +9.3% |
| Amounts payable | 17/49 | €6,647 | €2,225 | -€4,422 | -66.5% |
| Amounts payable within one year | 42/48 | €6,647 | €2,225 | -€4,422 | -66.5% |
| Trade debts | 44 | €4,518 | €0 | -€4,518 | -100.0% |
| Suppliers | 440/4 | €4,518 | €0 | -€4,518 | -100.0% |
| Taxes, remuneration and social security | 45 | €0 | €96 | +€96 | |
| Taxes | 450/3 | €0 | €96 | +€96 | |
| Other amounts payable | 47/48 | €2,129 | €2,129 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Other operating charges | 640/8 | €1,178 | €816 | -€362 | -30.8% |
| Gross operating margin | 9900 | €8,156 | €9,350 | +€1,193 | +14.6% |
| Operating profit (loss) | 9901 | €6,978 | €8,534 | +€1,556 | +22.3% |
| Financial charges | 65/66B | €145 | €150 | +€5 | +3.6% |
| Recurring financial charges | 65 | €145 | €150 | +€5 | +3.6% |
| Profit (loss) for the period before taxes | 9903 | €6,834 | €8,384 | +€1,550 | +22.7% |
| Income taxes | 67/77 | €1,708 | €2,096 | +€388 | +22.7% |
| Profit (loss) for the period | 9904 | €5,125 | €6,288 | +€1,163 | +22.7% |
| Profit (loss) for the period to be appropriated | 9905 | €5,125 | €6,288 | +€1,163 | +22.7% |
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 8 October 2026 via checked.be.