DIAGONALES: 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.
DIAGONALES
Largest movements
- Cash -€10,627
down €10,627 (-69.0%), from €15,411 to €4,785
mainly Debts after one year (-€36,252) and Receivables within one year (-€6,631)
- Receivables within one year +€6,631
up €6,631 (+98.9%), from €6,704 to €13,334
- Stocks and contracts +€4,000
up €4,000 (+21.6%), from €18,478 to €22,478
- Tangible fixed assets -€1,293
down €1,293 (-25.0%), from €5,174 to €3,880
- Current portion of long-term debt +€36,504
new in 2025: €36,504
- Debts after one year -€36,252
no longer reported in 2025 (was €36,252)
- Profit (loss) carried forward -€2,957
down €2,957 (-28.2%), from -€10,485 to -€13,442
- Tax, wage and social debts +€1,105
new in 2025: €1,105
- Gross operating margin +€5,854
up €5,854, from -€3,965 to €1,889
- Financial charges -€1,760
down €1,760 (-38.0%), from €4,631 to €2,870
- Other operating charges +€224
up €224 (+49.0%), from €458 to €683
- Staff costs -€137
no longer reported in 2025 (was €137)
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 | €45,767 | €44,478 | -€1,289 | -2.8% |
| Fixed assets | 21/28 | €5,174 | €3,880 | -€1,293 | -25.0% |
| Tangible fixed assets | 22/27 | €5,174 | €3,880 | -€1,293 | -25.0% |
| Plant, machinery and equipment | 23 | €5,174 | €3,880 | -€1,293 | -25.0% |
| Current assets | 29/58 | €40,593 | €40,597 | +€4 | 0.0% |
| Stocks and contracts in progress | 3 | €18,478 | €22,478 | +€4,000 | +21.6% |
| Stocks | 30/36 | €18,478 | €22,478 | +€4,000 | +21.6% |
| Amounts receivable within one year | 40/41 | €6,704 | €13,334 | +€6,631 | +98.9% |
| Other amounts receivable | 41 | €6,704 | €13,334 | +€6,631 | +98.9% |
| Cash at bank and in hand | 54/58 | €15,411 | €4,785 | -€10,627 | -69.0% |
| Total equity and liabilities | 10/49 | €45,767 | €44,478 | -€1,289 | -2.8% |
| Equity | 10/15 | €9,515 | €6,558 | -€2,957 | -31.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Capital | 10 | €20,000 | €20,000 | = | 0.0% |
| Issued capital | 100 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,485 | -€13,442 | -€2,957 | -28.2% |
| Amounts payable | 17/49 | €36,252 | €37,919 | +€1,668 | +4.6% |
| Amounts payable after more than one year | 17 | €36,252 | - | -€36,252 | |
| Financial debts | 170/4 | €36,252 | - | -€36,252 | |
| Amounts payable within one year | 42/48 | - | €37,919 | +€37,919 | |
| Current portion of amounts payable after more than one year | 42 | - | €36,504 | +€36,504 | |
| Trade debts | 44 | - | €310 | +€310 | |
| Suppliers | 440/4 | - | €310 | +€310 | |
| Taxes, remuneration and social security | 45 | - | €1,105 | +€1,105 | |
| Taxes | 450/3 | - | €1,105 | +€1,105 | |
| Remuneration, social security and pensions | 62 | €137 | - | -€137 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,293 | €1,293 | = | 0.0% |
| Other operating charges | 640/8 | €458 | €683 | +€224 | +49.0% |
| Gross operating margin | 9900 | -€3,965 | €1,889 | +€5,854 | |
| Operating profit (loss) | 9901 | -€5,854 | -€87 | +€5,767 | +98.5% |
| Financial charges | 65/66B | €4,631 | €2,870 | -€1,760 | -38.0% |
| Recurring financial charges | 65 | €4,631 | €2,870 | -€1,760 | -38.0% |
| Profit (loss) for the period before taxes | 9903 | -€10,485 | -€2,957 | +€7,528 | +71.8% |
| Profit (loss) for the period | 9904 | -€10,485 | -€2,957 | +€7,528 | +71.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,485 | -€2,957 | +€7,528 | +71.8% |
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 30 October 2026 via checked.be.