DETAI: 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.
DETAI
Largest movements
- Cash +€52,670
up €52,670 (+295%), from €17,852 to €70,522
mainly Net result for the year (+€42,574) and Depreciation (+€8,243)
- Tangible fixed assets -€8,243
down €8,243 (-22.0%), from €37,415 to €29,172
of which Furniture and vehicles: -€7,708
- Reserves +€42,574
up €42,574 (+200%), from €21,333 to €63,907
- Tax, wage and social debts +€7,504
up €7,504 (+138%), from €5,444 to €12,948
- Debts after one year -€7,458
down €7,458 (-36.6%), from €20,397 to €12,938
- Gross operating margin +€32,756
up €32,756 (+110%), from €29,843 to €62,599
- Taxes +€5,536
up €5,536 (+102%), from €5,444 to €10,980
- Depreciation +€5,515
up €5,515 (+202%), from €2,728 to €8,243
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 | €55,642 | €99,699 | +€44,057 | +79.2% |
| Fixed assets | 21/28 | €37,415 | €29,172 | -€8,243 | -22.0% |
| Tangible fixed assets | 22/27 | €37,415 | €29,172 | -€8,243 | -22.0% |
| Plant, machinery and equipment | 23 | €1,369 | €834 | -€535 | -39.1% |
| Furniture and vehicles | 24 | €36,046 | €28,338 | -€7,708 | -21.4% |
| Current assets | 29/58 | €18,227 | €70,527 | +€52,300 | +287% |
| Amounts receivable within one year | 40/41 | €375 | €5 | -€371 | -98.7% |
| Other amounts receivable | 41 | €375 | €5 | -€371 | -98.7% |
| Cash at bank and in hand | 54/58 | €17,852 | €70,522 | +€52,670 | +295% |
| Total equity and liabilities | 10/49 | €55,642 | €99,699 | +€44,057 | +79.2% |
| Equity | 10/15 | €21,433 | €64,007 | +€42,574 | +199% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €21,333 | €63,907 | +€42,574 | +200% |
| Distributable reserves | 133 | €21,333 | €63,907 | +€42,574 | +200% |
| Amounts payable | 17/49 | €34,209 | €35,692 | +€1,483 | +4.3% |
| Amounts payable after more than one year | 17 | €20,397 | €12,938 | -€7,458 | -36.6% |
| Financial debts | 170/4 | €20,397 | €12,938 | -€7,458 | -36.6% |
| Amounts payable within one year | 42/48 | €13,812 | €22,753 | +€8,941 | +64.7% |
| Current portion of amounts payable after more than one year | 42 | €7,238 | €7,458 | +€220 | +3.0% |
| Trade debts | 44 | €923 | €1,805 | +€883 | +95.6% |
| Suppliers | 440/4 | €923 | €1,805 | +€883 | +95.6% |
| Taxes, remuneration and social security | 45 | €5,444 | €12,948 | +€7,504 | +138% |
| Taxes | 450/3 | €5,444 | €12,948 | +€7,504 | +138% |
| Other amounts payable | 47/48 | €207 | €542 | +€334 | +161% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,728 | €8,243 | +€5,515 | +202% |
| Gross operating margin | 9900 | €29,843 | €62,599 | +€32,756 | +110% |
| Operating profit (loss) | 9901 | €27,115 | €54,356 | +€27,241 | +100% |
| Financial charges | 65/66B | €338 | €802 | +€464 | +137% |
| Recurring financial charges | 65 | €338 | €802 | +€464 | +137% |
| Profit (loss) for the period before taxes | 9903 | €26,777 | €53,554 | +€26,777 | +100% |
| Income taxes | 67/77 | €5,444 | €10,980 | +€5,536 | +102% |
| Profit (loss) for the period | 9904 | €21,333 | €42,574 | +€21,241 | +99.6% |
| Profit (loss) for the period to be appropriated | 9905 | €21,333 | €42,574 | +€21,241 | +99.6% |
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 19 October 2026 via checked.be.