DEN OVERSLAG: 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.
DEN OVERSLAG
Largest movements
- Receivables within one year +€28,370
up €28,370 (+68.8%), from €41,215 to €69,586
of which Trade receivables: +€31,069
- Cash +€6,801
up €6,801 (+585%), from €1,162 to €7,963
mainly Trade debts (+€26,378) and Depreciation (+€6,752)
- Tangible fixed assets -€6,752
down €6,752 (-3.0%), from €224,992 to €218,240
of which Furniture and vehicles: -€3,914
- Trade debts +€26,378
up €26,378 (+24.6%), from €107,098 to €133,476
- Profit (loss) carried forward +€3,449
up €3,449 (+1.8%), from -€195,386 to -€191,938
- Gross operating margin +€3,043
up €3,043 (+34.4%), from €8,832 to €11,875
- Depreciation +€1,085
up €1,085 (+19.2%), from €5,667 to €6,752
- Financial income +€356
up €356 (+32,394%), from €1 to €357
- Financial charges -€343
down €343 (-75.3%), from €455 to €112
- Staff costs -€205
no longer reported in 2025 (was €205)
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 | €277,569 | €305,989 | +€28,420 | +10.2% |
| Fixed assets | 21/28 | €235,192 | €228,440 | -€6,752 | -2.9% |
| Tangible fixed assets | 22/27 | €224,992 | €218,240 | -€6,752 | -3.0% |
| Land and buildings | 22 | €194,314 | €194,314 | = | 0.0% |
| Plant, machinery and equipment | 23 | €15,998 | €13,160 | -€2,838 | -17.7% |
| Furniture and vehicles | 24 | €14,680 | €10,767 | -€3,914 | -26.7% |
| Financial fixed assets | 28 | €10,200 | €10,200 | = | 0.0% |
| Current assets | 29/58 | €42,377 | €77,549 | +€35,172 | +83.0% |
| Amounts receivable within one year | 40/41 | €41,215 | €69,586 | +€28,370 | +68.8% |
| Trade receivables | 40 | €38,517 | €69,586 | +€31,069 | +80.7% |
| Other amounts receivable | 41 | €2,698 | - | -€2,698 | |
| Cash at bank and in hand | 54/58 | €1,162 | €7,963 | +€6,801 | +585% |
| Total equity and liabilities | 10/49 | €277,569 | €305,989 | +€28,420 | +10.2% |
| Equity | 10/15 | -€174,935 | -€171,486 | +€3,449 | +2.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 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% |
| Profit (loss) carried forward | 14 | -€195,386 | -€191,938 | +€3,449 | +1.8% |
| Amounts payable | 17/49 | €452,504 | €477,476 | +€24,971 | +5.5% |
| Amounts payable after more than one year | 17 | €220,000 | €220,000 | = | 0.0% |
| Other amounts payable | 178/9 | €220,000 | €220,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €232,504 | €257,476 | +€24,971 | +10.7% |
| Trade debts | 44 | €107,098 | €133,476 | +€26,378 | +24.6% |
| Suppliers | 440/4 | €107,098 | €133,476 | +€26,378 | +24.6% |
| Taxes, remuneration and social security | 45 | - | €251 | +€251 | |
| Remuneration and social security | 454/9 | - | €251 | +€251 | |
| Other amounts payable | 47/48 | €125,406 | €123,748 | -€1,658 | -1.3% |
| Remuneration, social security and pensions | 62 | €205 | - | -€205 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,667 | €6,752 | +€1,085 | +19.2% |
| Other operating charges | 640/8 | €2,038 | €1,920 | -€118 | -5.8% |
| Gross operating margin | 9900 | €8,832 | €11,875 | +€3,043 | +34.4% |
| Operating profit (loss) | 9901 | €922 | €3,203 | +€2,281 | +247% |
| Financial income | 75/76B | €1 | €357 | +€356 | +32,394% |
| Recurring financial income | 75 | €1 | €357 | +€356 | +32,394% |
| Financial charges | 65/66B | €455 | €112 | -€343 | -75.3% |
| Recurring financial charges | 65 | €455 | €112 | -€343 | -75.3% |
| Profit (loss) for the period before taxes | 9903 | €468 | €3,449 | +€2,980 | +636% |
| Profit (loss) for the period | 9904 | €468 | €3,449 | +€2,980 | +636% |
| Profit (loss) for the period to be appropriated | 9905 | €468 | €3,449 | +€2,980 | +636% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.