DETALLE: 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.
DETALLE
Largest movements
- Cash +€12,016
up €12,016 (+4,882%), from €246 to €12,262
mainly Receivables after one year (+€12,000) and Tax, wage and social debts (+€2,664)
- Receivables after one year -€12,000
down €12,000 (-18.7%), from €64,227 to €52,227
- Receivables within one year +€2,424
up €2,424 (+27.6%), from €8,782 to €11,206
of which Other amounts receivable: +€1,387
- Tax, wage and social debts +€2,664
up €2,664 (+149%), from €1,786 to €4,450
of which Taxes: +€2,164
- Reserves -€1,376
down €1,376 (-1.9%), from €74,267 to €72,890
- Write-downs -€3,519
down €3,519 (-100%), from €3,519 to €0
- Gross operating margin -€2,132
down €2,132 (-71.3%), from €2,989 to €857
- Depreciation -€167
down €167 (-8.5%), from €1,969 to €1,803
- Financial charges +€96
up €96 (+163%), from €59 to €155
- Other operating charges -€94
down €94 (-14.2%), from €664 to €570
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 | €79,402 | €81,413 | +€2,011 | +2.5% |
| Fixed assets | 21/28 | €6,146 | €5,717 | -€429 | -7.0% |
| Tangible fixed assets | 22/27 | €6,146 | €5,717 | -€429 | -7.0% |
| Plant, machinery and equipment | 23 | €0 | €1,128 | +€1,128 | |
| Furniture and vehicles | 24 | €6,146 | €4,589 | -€1,558 | -25.3% |
| Current assets | 29/58 | €73,255 | €75,696 | +€2,440 | +3.3% |
| Amounts receivable after more than one year | 29 | €64,227 | €52,227 | -€12,000 | -18.7% |
| Trade receivables | 290 | €64,227 | €52,227 | -€12,000 | -18.7% |
| Amounts receivable within one year | 40/41 | €8,782 | €11,206 | +€2,424 | +27.6% |
| Trade receivables | 40 | €3,984 | €5,022 | +€1,037 | +26.0% |
| Other amounts receivable | 41 | €4,798 | €6,184 | +€1,387 | +28.9% |
| Cash at bank and in hand | 54/58 | €246 | €12,262 | +€12,016 | +4,882% |
| Total equity and liabilities | 10/49 | €79,402 | €81,413 | +€2,011 | +2.5% |
| Equity | 10/15 | €77,267 | €75,890 | -€1,376 | -1.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €74,267 | €72,890 | -€1,376 | -1.9% |
| Distributable reserves | 133 | €74,267 | €72,890 | -€1,376 | -1.9% |
| Amounts payable | 17/49 | €2,135 | €5,522 | +€3,387 | +159% |
| Amounts payable within one year | 42/48 | €2,135 | €5,522 | +€3,387 | +159% |
| Trade debts | 44 | €349 | €1,073 | +€723 | +207% |
| Suppliers | 440/4 | €349 | €1,073 | +€723 | +207% |
| Taxes, remuneration and social security | 45 | €1,786 | €4,450 | +€2,664 | +149% |
| Taxes | 450/3 | €786 | €2,950 | +€2,164 | +275% |
| Remuneration and social security | 454/9 | €1,000 | €1,500 | +€500 | +50.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,969 | €1,803 | -€167 | -8.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €3,519 | €0 | -€3,519 | -100% |
| Other operating charges | 640/8 | €664 | €570 | -€94 | -14.2% |
| Gross operating margin | 9900 | €2,989 | €857 | -€2,132 | -71.3% |
| Operating profit (loss) | 9901 | -€3,163 | -€1,515 | +€1,648 | +52.1% |
| Financial income | 75/76B | €282 | €294 | +€12 | +4.1% |
| Recurring financial income | 75 | €282 | €294 | +€12 | +4.1% |
| Financial charges | 65/66B | €59 | €155 | +€96 | +163% |
| Recurring financial charges | 65 | €59 | €155 | +€96 | +163% |
| Profit (loss) for the period before taxes | 9903 | -€2,940 | -€1,376 | +€1,563 | +53.2% |
| Profit (loss) for the period | 9904 | -€2,940 | -€1,376 | +€1,563 | +53.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,940 | -€1,376 | +€1,563 | +53.2% |
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 25 October 2026 via checked.be.