DETAIL'S: 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.
DETAIL'S
Largest movements
- Receivables within one year -€4,086
down €4,086 (-1.8%), from €225,302 to €221,216
- Profit (loss) carried forward -€9,986
down €9,986 (-36.3%), from -€27,476 to -€37,462
- Other debts +€6,712
up €6,712 (+9.5%), from €70,290 to €77,002
- Gross operating margin +€2,975
up €2,975 (+24.9%), from -€11,959 to -€8,984
- Other operating charges +€911
new in 2025: €911
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 | €248,732 | €245,696 | -€3,035 | -1.2% |
| Fixed assets | 21/28 | €2,850 | €2,850 | = | 0.0% |
| Financial fixed assets | 28 | €2,850 | €2,850 | = | 0.0% |
| Current assets | 29/58 | €245,882 | €242,846 | -€3,035 | -1.2% |
| Stocks and contracts in progress | 3 | €11,000 | €11,000 | = | 0.0% |
| Stocks | 30/36 | €11,000 | €11,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €225,302 | €221,216 | -€4,086 | -1.8% |
| Trade receivables | 40 | €225,302 | €221,216 | -€4,086 | -1.8% |
| Cash at bank and in hand | 54/58 | €9,580 | €10,631 | +€1,051 | +11.0% |
| Total equity and liabilities | 10/49 | €248,732 | €245,696 | -€3,035 | -1.2% |
| Equity | 10/15 | €101,218 | €91,232 | -€9,986 | -9.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €110,094 | €110,094 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,964 | €1,964 | = | 0.0% |
| Legal reserve | 130 | €1,964 | €1,964 | = | 0.0% |
| Distributable reserves | 133 | €108,130 | €108,130 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€27,476 | -€37,462 | -€9,986 | -36.3% |
| Amounts payable | 17/49 | €147,514 | €154,465 | +€6,951 | +4.7% |
| Amounts payable within one year | 42/48 | €147,514 | €154,465 | +€6,951 | +4.7% |
| Trade debts | 44 | €77,184 | €76,963 | -€221 | -0.3% |
| Suppliers | 440/4 | €77,184 | €76,963 | -€221 | -0.3% |
| Taxes, remuneration and social security | 45 | €40 | €500 | +€460 | +1,142% |
| Taxes | 450/3 | €40 | €500 | +€460 | +1,142% |
| Other amounts payable | 47/48 | €70,290 | €77,002 | +€6,712 | +9.5% |
| Other operating charges | 640/8 | - | €911 | +€911 | |
| Gross operating margin | 9900 | -€11,959 | -€8,984 | +€2,975 | +24.9% |
| Operating profit (loss) | 9901 | -€11,959 | -€9,895 | +€2,064 | +17.3% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €46 | €92 | +€46 | +100% |
| Recurring financial charges | 65 | €46 | €92 | +€46 | +100% |
| Profit (loss) for the period before taxes | 9903 | -€12,005 | -€9,986 | +€2,018 | +16.8% |
| Profit (loss) for the period | 9904 | -€12,005 | -€9,986 | +€2,018 | +16.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,005 | -€9,986 | +€2,018 | +16.8% |
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 27 October 2026 via checked.be.