DETAILS LAB: 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.
DETAILS LAB
Largest movements
- Receivables within one year +€52,392
up €52,392 (+6,507%), from €805 to €53,197
of which Trade receivables: +€51,689
- Tangible fixed assets -€11,332
down €11,332 (-24.5%), from €46,287 to €34,954
of which Furniture and vehicles: -€10,236
- Cash -€8,230
down €8,230 (-71.6%), from €11,487 to €3,257
mainly Receivables within one year (-€52,392) and Other debts (-€15,850)
- Financial fixed assets +€2,700
new in 2025: €2,700
- Trade debts +€45,511
up €45,511 (+7,090%), from €642 to €46,153
- Other debts -€15,850
down €15,850 (-87.4%), from €18,134 to €2,284
- Reserves +€11,413
up €11,413 (+231%), from €4,939 to €16,352
- Debts after one year -€6,029
down €6,029 (-23.6%), from €25,554 to €19,525
- Gross operating margin +€19,314
up €19,314 (+245%), from €7,888 to €27,203
- Depreciation +€3,454
up €3,454 (+43.8%), from €7,878 to €11,332
- Financial charges +€2,049
up €2,049 (+201%), from €1,018 to €3,068
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 | €61,579 | €96,551 | +€34,972 | +56.8% |
| Fixed assets | 21/28 | €46,287 | €37,654 | -€8,632 | -18.6% |
| Tangible fixed assets | 22/27 | €46,287 | €34,954 | -€11,332 | -24.5% |
| Plant, machinery and equipment | 23 | €4,353 | €3,257 | -€1,096 | -25.2% |
| Furniture and vehicles | 24 | €41,934 | €31,697 | -€10,236 | -24.4% |
| Financial fixed assets | 28 | - | €2,700 | +€2,700 | |
| Current assets | 29/58 | €15,292 | €58,897 | +€43,604 | +285% |
| Amounts receivable within one year | 40/41 | €805 | €53,197 | +€52,392 | +6,507% |
| Trade receivables | 40 | €0 | €51,689 | +€51,689 | |
| Other amounts receivable | 41 | €805 | €1,508 | +€703 | +87.3% |
| Cash at bank and in hand | 54/58 | €11,487 | €3,257 | -€8,230 | -71.6% |
| Deferred charges and accrued income | 490/1 | €3,000 | €2,443 | -€557 | -18.6% |
| Total equity and liabilities | 10/49 | €61,579 | €96,551 | +€34,972 | +56.8% |
| Equity | 10/15 | €9,939 | €21,352 | +€11,413 | +115% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €4,939 | €16,352 | +€11,413 | +231% |
| Distributable reserves | 133 | €4,939 | €16,352 | +€11,413 | +231% |
| Amounts payable | 17/49 | €51,639 | €75,199 | +€23,559 | +45.6% |
| Amounts payable after more than one year | 17 | €25,554 | €19,525 | -€6,029 | -23.6% |
| Financial debts | 170/4 | €25,554 | €19,525 | -€6,029 | -23.6% |
| Amounts payable within one year | 42/48 | €26,085 | €55,674 | +€29,589 | +113% |
| Current portion of amounts payable after more than one year | 42 | €6,321 | €6,566 | +€245 | +3.9% |
| Trade debts | 44 | €642 | €46,153 | +€45,511 | +7,090% |
| Suppliers | 440/4 | €642 | €46,153 | +€45,511 | +7,090% |
| Taxes, remuneration and social security | 45 | €988 | €671 | -€317 | -32.1% |
| Taxes | 450/3 | €988 | €671 | -€317 | -32.1% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €18,134 | €2,284 | -€15,850 | -87.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,878 | €11,332 | +€3,454 | +43.8% |
| Other operating charges | 640/8 | €958 | €1,097 | +€139 | +14.5% |
| Non-recurring operating charges | 66A | €3,349 | €0 | -€3,349 | -100% |
| Gross operating margin | 9900 | €7,888 | €27,203 | +€19,314 | +245% |
| Operating profit (loss) | 9901 | -€4,296 | €14,774 | +€19,070 | |
| Financial income | 75/76B | €0 | €53 | +€53 | |
| Recurring financial income | 75 | €0 | €53 | +€53 | |
| Financial charges | 65/66B | €1,018 | €3,068 | +€2,049 | +201% |
| Recurring financial charges | 65 | €1,018 | €3,068 | +€2,049 | +201% |
| Profit (loss) for the period before taxes | 9903 | -€5,315 | €11,759 | +€17,074 | |
| Income taxes | 67/77 | €174 | €346 | +€172 | +98.6% |
| Profit (loss) for the period | 9904 | -€5,489 | €11,413 | +€16,902 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,489 | €11,413 | +€16,902 |
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 18 October 2026 via checked.be.