Dent à deux: 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.
Dent à deux
Largest movements
- Cash +€174,947
up €174,947 (+222.3%), from €78,701 to €253,648
mainly Net result for the year (+€164,362) and Tax, wage and social debts (+€49,787)
- Current investments +€50,000
new in 2025: €50,000
- Deferred charges and accrued income -€15,574
down €15,574 (-33.9%), from €45,959 to €30,385
- Profit (loss) carried forward +€164,362
up €164,362 (+182.6%), from €90,016 to €254,378
- Tax, wage and social debts +€49,787
up €49,787 (+212.1%), from €23,475 to €73,262
- Trade debts -€7,206
down €7,206 (-92.5%), from €7,792 to €586
- Other debts +€3,585
up €3,585 (+114.8%), from €3,122 to €6,706
- Gross operating margin +€101,704
up €101,704 (+89.4%), from €113,738 to €215,442
- Taxes +€26,443
up €26,443 (+112.6%), from €23,475 to €49,918
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 | €132,230 | €340,041 | +€207,811 | +157.2% |
| Fixed assets | 21/28 | €7,570 | €6,007 | -€1,563 | -20.6% |
| Tangible fixed assets | 22/27 | €7,570 | €6,007 | -€1,563 | -20.6% |
| Plant, machinery and equipment | 23 | €6,568 | €5,213 | -€1,355 | -20.6% |
| Furniture and vehicles | 24 | €1,002 | €794 | -€208 | -20.7% |
| Current assets | 29/58 | €124,660 | €334,034 | +€209,374 | +168.0% |
| Current investments | 50/53 | - | €50,000 | +€50,000 | |
| Cash at bank and in hand | 54/58 | €78,701 | €253,648 | +€174,947 | +222.3% |
| Deferred charges and accrued income | 490/1 | €45,959 | €30,385 | -€15,574 | -33.9% |
| Total equity and liabilities | 10/49 | €132,230 | €340,041 | +€207,811 | +157.2% |
| Equity | 10/15 | €95,016 | €259,378 | +€164,362 | +173.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €90,016 | €254,378 | +€164,362 | +182.6% |
| Amounts payable | 17/49 | €37,214 | €80,663 | +€43,449 | +116.8% |
| Amounts payable within one year | 42/48 | €37,214 | €80,663 | +€43,449 | +116.8% |
| Financial debts | 43 | €2,826 | €110 | -€2,716 | -96.1% |
| Credit institutions | 430/8 | €2,826 | €110 | -€2,716 | -96.1% |
| Trade debts | 44 | €7,792 | €586 | -€7,206 | -92.5% |
| Suppliers | 440/4 | €7,792 | €586 | -€7,206 | -92.5% |
| Taxes, remuneration and social security | 45 | €23,475 | €73,262 | +€49,787 | +212.1% |
| Taxes | 450/3 | €23,475 | €73,262 | +€49,787 | +212.1% |
| Other amounts payable | 47/48 | €3,122 | €6,706 | +€3,585 | +114.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €244 | €1,563 | +€1,318 | +539.7% |
| Other operating charges | 640/8 | - | €120 | +€120 | |
| Gross operating margin | 9900 | €113,738 | €215,442 | +€101,704 | +89.4% |
| Operating profit (loss) | 9901 | €113,493 | €213,759 | +€100,266 | +88.3% |
| Financial income | 75/76B | - | €1,022 | +€1,022 | |
| Recurring financial income | 75 | - | €1,022 | +€1,022 | |
| Financial charges | 65/66B | €3 | €502 | +€499 | +16626.7% |
| Recurring financial charges | 65 | €3 | €502 | +€499 | +16626.7% |
| Profit (loss) for the period before taxes | 9903 | €113,490 | €214,280 | +€100,789 | +88.8% |
| Income taxes | 67/77 | €23,475 | €49,918 | +€26,443 | +112.6% |
| Profit (loss) for the period | 9904 | €90,016 | €164,362 | +€74,346 | +82.6% |
| Profit (loss) for the period to be appropriated | 9905 | €90,016 | €164,362 | +€74,346 | +82.6% |
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 9 October 2026 via checked.be.