DETAILLE: 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.
DETAILLE
Largest movements
- Tangible fixed assets -€20,860
down €20,860 (-7.2%), from €288,378 to €267,517
of which Land and buildings: -€19,965
- Cash +€3,321
up €3,321 (+78.2%), from €4,247 to €7,568
mainly Depreciation (+€20,860) and Other debts (+€70)
- Profit (loss) carried forward -€15,464
down €15,464 (-5.0%), from -€311,273 to -€326,737
- Gross operating margin +€5,095
up €5,095 (+277%), from €1,839 to €6,934
- Other operating charges -€4,468
down €4,468 (-75.6%), from €5,912 to €1,444
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 | €292,625 | €276,884 | -€15,741 | -5.4% |
| Fixed assets | 21/28 | €288,378 | €267,517 | -€20,860 | -7.2% |
| Tangible fixed assets | 22/27 | €288,378 | €267,517 | -€20,860 | -7.2% |
| Land and buildings | 22 | €286,366 | €266,401 | -€19,965 | -7.0% |
| Furniture and vehicles | 24 | €2,012 | €1,116 | -€895 | -44.5% |
| Current assets | 29/58 | €4,247 | €9,367 | +€5,120 | +121% |
| Amounts receivable within one year | 40/41 | - | €1,799 | +€1,799 | |
| Other amounts receivable | 41 | - | €1,799 | +€1,799 | |
| Cash at bank and in hand | 54/58 | €4,247 | €7,568 | +€3,321 | +78.2% |
| Total equity and liabilities | 10/49 | €292,625 | €276,884 | -€15,741 | -5.4% |
| Equity | 10/15 | -€235,486 | -€250,950 | -€15,464 | -6.6% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Capital | 10 | €18,592 | €18,592 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €57,195 | €57,195 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Legal reserve | 130 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €55,336 | €55,336 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€311,273 | -€326,737 | -€15,464 | -5.0% |
| Amounts payable | 17/49 | €528,112 | €527,835 | -€277 | -0.1% |
| Amounts payable within one year | 42/48 | €528,112 | €527,835 | -€277 | -0.1% |
| Trade debts | 44 | €347 | - | -€347 | |
| Suppliers | 440/4 | €347 | - | -€347 | |
| Other amounts payable | 47/48 | €527,765 | €527,835 | +€70 | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,860 | €20,860 | = | 0.0% |
| Other operating charges | 640/8 | €5,912 | €1,444 | -€4,468 | -75.6% |
| Gross operating margin | 9900 | €1,839 | €6,934 | +€5,095 | +277% |
| Operating profit (loss) | 9901 | -€24,934 | -€15,370 | +€9,564 | +38.4% |
| Financial charges | 65/66B | €85 | €94 | +€9 | +10.1% |
| Recurring financial charges | 65 | €85 | €94 | +€9 | +10.1% |
| Profit (loss) for the period before taxes | 9903 | -€25,019 | -€15,464 | +€9,555 | +38.2% |
| Profit (loss) for the period | 9904 | -€25,019 | -€15,464 | +€9,555 | +38.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€25,019 | -€15,464 | +€9,555 | +38.2% |
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.