DEVELOPPEMENT PREVENTION: what changed
DEVELOPPEMENT PREVENTION
Largest movements
- Intangible fixed assets -€15,500
down €15,500 (-20.0%), from €77,585 to €62,085
- Cash +€9,153
up €9,153 (+24.3%), from €37,742 to €46,895
mainly Other debts (+€60,720) and Depreciation (+€17,526)
- Receivables within one year +€6,441
up €6,441 (+32.1%), from €20,048 to €26,489
of which Other amounts receivable: +€6,116
- Tangible fixed assets +€4,180
up €4,180 (+99.8%), from €4,190 to €8,369
- Other debts +€60,720
up €60,720 (+4,533%), from €1,340 to €62,059
- Profit (loss) carried forward -€40,451
down €40,451 (-43.3%), from €93,398 to €52,946
- Current portion of long-term debt -€8,821
down €8,821 (-58.2%), from €15,163 to €6,343
- Debts after one year -€6,343
down €6,343 (-100%), from €6,343 to €0
- Tax, wage and social debts -€2,321
down €2,321 (-14.3%), from €16,263 to €13,942
- Financial charges +€39,723
up €39,723 (+2,710%), from €1,466 to €41,189
- Gross operating margin +€6,488
up €6,488 (+9.4%), from €68,789 to €75,277
- Taxes -€6,430
down €6,430 (-62.0%), from €10,369 to €3,939
- Other operating charges -€956
down €956 (-93.6%), from €1,022 to €66
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €140,607 | €144,390 | +€3,784 | +2.7% |
| Fixed assets | 21/28 | €81,774 | €70,454 | -€11,320 | -13.8% |
| Intangible fixed assets | 21 | €77,585 | €62,085 | -€15,500 | -20.0% |
| Tangible fixed assets | 22/27 | €4,190 | €8,369 | +€4,180 | +99.8% |
| Furniture and vehicles | 24 | €4,190 | €8,369 | +€4,180 | +99.8% |
| Current assets | 29/58 | €58,833 | €73,936 | +€15,104 | +25.7% |
| Amounts receivable within one year | 40/41 | €20,048 | €26,489 | +€6,441 | +32.1% |
| Trade receivables | 40 | €20,048 | €20,373 | +€325 | +1.6% |
| Other amounts receivable | 41 | €0 | €6,116 | +€6,116 | |
| Cash at bank and in hand | 54/58 | €37,742 | €46,895 | +€9,153 | +24.3% |
| Deferred charges and accrued income | 490/1 | €1,042 | €553 | -€490 | -47.0% |
| Total equity and liabilities | 10/49 | €140,607 | €144,390 | +€3,784 | +2.7% |
| Equity | 10/15 | €99,398 | €58,946 | -€40,451 | -40.7% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €93,398 | €52,946 | -€40,451 | -43.3% |
| Amounts payable | 17/49 | €41,209 | €85,444 | +€44,235 | +107% |
| Amounts payable after more than one year | 17 | €6,343 | €0 | -€6,343 | -100% |
| Financial debts | 170/4 | €6,343 | €0 | -€6,343 | -100% |
| Amounts payable within one year | 42/48 | €34,867 | €84,445 | +€49,578 | +142% |
| Current portion of amounts payable after more than one year | 42 | €15,163 | €6,343 | -€8,821 | -58.2% |
| Trade debts | 44 | €2,100 | €2,101 | +€0 | 0.0% |
| Suppliers | 440/4 | €2,100 | €2,101 | +€0 | 0.0% |
| Taxes, remuneration and social security | 45 | €16,263 | €13,942 | -€2,321 | -14.3% |
| Taxes | 450/3 | €16,263 | €13,942 | -€2,321 | -14.3% |
| Other amounts payable | 47/48 | €1,340 | €62,059 | +€60,720 | +4,533% |
| Accrued charges and deferred income | 492/3 | - | €999 | +€999 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,444 | €17,526 | +€82 | +0.5% |
| Other operating charges | 640/8 | €1,022 | €66 | -€956 | -93.6% |
| Gross operating margin | 9900 | €68,789 | €75,277 | +€6,488 | +9.4% |
| Operating profit (loss) | 9901 | €50,323 | €57,685 | +€7,363 | +14.6% |
| Financial income | 75/76B | €566 | €2 | -€565 | -99.7% |
| Recurring financial income | 75 | €566 | €2 | -€565 | -99.7% |
| Financial charges | 65/66B | €1,466 | €41,189 | +€39,723 | +2,710% |
| Recurring financial charges | 65 | €1,466 | €41,189 | +€39,723 | +2,710% |
| Profit (loss) for the period before taxes | 9903 | €49,423 | €16,498 | -€32,926 | -66.6% |
| Income taxes | 67/77 | €10,369 | €3,939 | -€6,430 | -62.0% |
| Profit (loss) for the period | 9904 | €39,054 | €12,559 | -€26,495 | -67.8% |
| Profit (loss) for the period to be appropriated | 9905 | €39,054 | €12,559 | -€26,495 | -67.8% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.