DETAY: 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.
DETAY
Largest movements
- Cash +€27,522
up €27,522 (+3414.5%), from €806 to €28,328
mainly Net result for the year (+€12,257) and Receivables within one year (+€5,828)
- Tangible fixed assets -€5,863
down €5,863 (-39.0%), from €15,039 to €9,175
of which Furniture and vehicles: -€3,795
- Receivables within one year -€5,828
down €5,828 (-54.3%), from €10,737 to €4,909
of which Trade receivables: -€4,397
- Deferred charges and accrued income +€874
up €874 (+22465.8%), from €4 to €878
- Reserves +€12,257
up €12,257 (+96.2%), from €12,736 to €24,993
- Tax, wage and social debts +€3,647
up €3,647 (+85.3%), from €4,274 to €7,921
- Trade debts +€626
up €626 (+244.9%), from €255 to €881
- Gross operating margin -€1,237
down €1,237 (-4.6%), from €26,635 to €25,398
- Financial charges +€975
up €975 (+137.3%), from €710 to €1,686
- Taxes -€628
down €628 (-14.7%), from €4,274 to €3,647
- Other operating charges -€431
down €431 (-27.9%), from €1,547 to €1,116
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.
Cash bridge derived
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 | €27,185 | €43,500 | +€16,316 | +60.0% |
| Formation expenses | 20 | €599 | €211 | -€388 | -64.8% |
| Fixed assets | 21/28 | €15,039 | €9,175 | -€5,863 | -39.0% |
| Tangible fixed assets | 22/27 | €15,039 | €9,175 | -€5,863 | -39.0% |
| Plant, machinery and equipment | 23 | €6,254 | €4,186 | -€2,068 | -33.1% |
| Furniture and vehicles | 24 | €8,785 | €4,990 | -€3,795 | -43.2% |
| Current assets | 29/58 | €11,547 | €34,114 | +€22,567 | +195.4% |
| Amounts receivable within one year | 40/41 | €10,737 | €4,909 | -€5,828 | -54.3% |
| Trade receivables | 40 | €8,623 | €4,227 | -€4,397 | -51.0% |
| Other amounts receivable | 41 | €2,114 | €682 | -€1,432 | -67.7% |
| Cash at bank and in hand | 54/58 | €806 | €28,328 | +€27,522 | +3414.5% |
| Deferred charges and accrued income | 490/1 | €4 | €878 | +€874 | +22465.8% |
| Total equity and liabilities | 10/49 | €27,185 | €43,500 | +€16,316 | +60.0% |
| Equity | 10/15 | €15,736 | €27,993 | +€12,257 | +77.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €12,736 | €24,993 | +€12,257 | +96.2% |
| Distributable reserves | 133 | €12,736 | €24,993 | +€12,257 | +96.2% |
| Amounts payable | 17/49 | €11,449 | €15,507 | +€4,058 | +35.4% |
| Amounts payable within one year | 42/48 | €9,899 | €13,957 | +€4,058 | +41.0% |
| Trade debts | 44 | €255 | €881 | +€626 | +244.9% |
| Suppliers | 440/4 | €255 | €881 | +€626 | +244.9% |
| Taxes, remuneration and social security | 45 | €4,274 | €7,921 | +€3,647 | +85.3% |
| Taxes | 450/3 | €4,274 | €7,921 | +€3,647 | +85.3% |
| Other amounts payable | 47/48 | €5,369 | €5,155 | -€214 | -4.0% |
| Accrued charges and deferred income | 492/3 | €1,550 | €1,550 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €33 | - | -€33 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,766 | €5,659 | -€107 | -1.9% |
| Other operating charges | 640/8 | €1,547 | €1,116 | -€431 | -27.9% |
| Non-recurring operating charges | 66A | - | €1,034 | +€1,034 | |
| Gross operating margin | 9900 | €26,635 | €25,398 | -€1,237 | -4.6% |
| Operating profit (loss) | 9901 | €19,289 | €17,590 | -€1,699 | -8.8% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €710 | €1,686 | +€975 | +137.3% |
| Recurring financial charges | 65 | €710 | €1,686 | +€975 | +137.3% |
| Profit (loss) for the period before taxes | 9903 | €18,578 | €15,904 | -€2,674 | -14.4% |
| Income taxes | 67/77 | €4,274 | €3,647 | -€628 | -14.7% |
| Profit (loss) for the period | 9904 | €14,304 | €12,257 | -€2,047 | -14.3% |
| Profit (loss) for the period to be appropriated | 9905 | €14,304 | €12,257 | -€2,047 | -14.3% |
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 11 October 2026 via checked.be.