DEVELOPMENT WIZARDS: 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.
DEVELOPMENT WIZARDS
Largest movements
- Receivables within one year -€16,269
down €16,269 (-37.6%), from €43,271 to €27,002
of which Other amounts receivable: -€13,250
- Tangible fixed assets -€776
down €776 (-24.7%), from €3,144 to €2,368
of which Furniture and vehicles: -€609
- Reserves -€23,079
down €23,079 (-92.5%), from €24,939 to €1,860
of which Distributable reserves: -€23,079
- Tax, wage and social debts -€8,263
down €8,263 (-100%), from €8,263 to €0
- Other debts +€6,189
new in 2025: €6,189
- Trade debts +€4,343
up €4,343 (+52.6%), from €8,261 to €12,604
- Short-term financial debts +€2,450
up €2,450 (+107%), from €2,298 to €4,748
- Staff costs +€16,991
up €16,991, from -€2,140 to €14,851
- Turnover -€6,223
no longer reported in 2025 (was €6,223)
- Gross operating margin +€5,034
up €5,034 (+49.4%), from -€10,183 to -€5,149
- Depreciation -€776
down €776 (-50.0%), from €1,552 to €776
- Financial income -€555
down €555 (-76.7%), from €724 to €169
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €48,442 | €31,388 | -€17,054 | -35.2% |
| Fixed assets | 21/28 | €3,892 | €2,906 | -€986 | -25.3% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €3,144 | €2,368 | -€776 | -24.7% |
| Plant, machinery and equipment | 23 | €1,332 | €1,165 | -€167 | -12.5% |
| Furniture and vehicles | 24 | €1,812 | €1,203 | -€609 | -33.6% |
| Financial fixed assets | 28 | €748 | €538 | -€210 | -28.1% |
| Current assets | 29/58 | €44,550 | €28,482 | -€16,068 | -36.1% |
| Amounts receivable within one year | 40/41 | €43,271 | €27,002 | -€16,269 | -37.6% |
| Trade receivables | 40 | €3,509 | €490 | -€3,019 | -86.0% |
| Other amounts receivable | 41 | €39,762 | €26,512 | -€13,250 | -33.3% |
| Deferred charges and accrued income | 490/1 | €1,279 | €1,480 | +€201 | +15.7% |
| Total equity and liabilities | 10/49 | €48,442 | €31,388 | -€17,054 | -35.2% |
| Equity | 10/15 | €29,621 | €7,846 | -€21,774 | -73.5% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €24,939 | €1,860 | -€23,079 | -92.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €23,079 | €0 | -€23,079 | -100% |
| Profit (loss) carried forward | 14 | -€1,515 | -€211 | +€1,304 | +86.1% |
| Amounts payable | 17/49 | €18,821 | €23,542 | +€4,720 | +25.1% |
| Amounts payable within one year | 42/48 | €18,821 | €23,542 | +€4,720 | +25.1% |
| Financial debts | 43 | €2,298 | €4,748 | +€2,450 | +107% |
| Credit institutions | 430/8 | €2,298 | €4,748 | +€2,450 | +107% |
| Trade debts | 44 | €8,261 | €12,604 | +€4,343 | +52.6% |
| Suppliers | 440/4 | €8,261 | €12,604 | +€4,343 | +52.6% |
| Taxes, remuneration and social security | 45 | €8,263 | €0 | -€8,263 | -100% |
| Remuneration and social security | 454/9 | €8,263 | €0 | -€8,263 | -100% |
| Other amounts payable | 47/48 | - | €6,189 | +€6,189 | |
| Turnover | 70 | €6,223 | - | -€6,223 | |
| Non-recurring operating income | 76A | - | €184 | +€184 | |
| Remuneration, social security and pensions | 62 | -€2,140 | €14,851 | +€16,991 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,552 | €776 | -€776 | -50.0% |
| Other operating charges | 640/8 | €409 | €177 | -€231 | -56.6% |
| Non-recurring operating charges | 66A | - | €0 | +€0 | |
| Gross operating margin | 9900 | -€10,183 | -€5,149 | +€5,034 | +49.4% |
| Operating profit (loss) | 9901 | -€10,004 | -€20,953 | -€10,949 | -109% |
| Financial income | 75/76B | €724 | €169 | -€555 | -76.7% |
| Recurring financial income | 75 | €724 | €169 | -€555 | -76.7% |
| Financial charges | 65/66B | €637 | €990 | +€353 | +55.4% |
| Recurring financial charges | 65 | €637 | €990 | +€353 | +55.4% |
| Profit (loss) for the period before taxes | 9903 | -€9,917 | -€21,774 | -€11,857 | -120% |
| Profit (loss) for the period | 9904 | -€9,917 | -€21,774 | -€11,857 | -120% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,917 | -€21,774 | -€11,857 | -120% |
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 14 October 2026 via checked.be.