Dialect: 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.
Dialect
Largest movements
- Tangible fixed assets -€18,730
down €18,730 (-21.0%), from €89,058 to €70,329
of which Furniture and vehicles: -€12,365
- Cash +€10,155
up €10,155 (+305.0%), from €3,330 to €13,485
mainly Depreciation (+€18,730) and Net result for the year (+€8,831)
- Receivables within one year -€5,586
down €5,586 (-79.8%), from €6,999 to €1,413
of which Trade receivables: -€5,070
- Deferred charges and accrued income +€2,778
up €2,778 (+452.3%), from €614 to €3,392
- Debts after one year -€11,668
down €11,668 (-89.5%), from €13,039 to €1,372
- Current portion of long-term debt -€5,928
down €5,928 (-33.7%), from €17,596 to €11,668
- Profit (loss) carried forward +€5,823
up €5,823, from -€5,823 to €0
- Trade debts -€4,278
down €4,278 (-53.1%), from €8,057 to €3,779
- Reserves +€3,007
up €3,007 (+5.2%), from €57,347 to €60,354
- Gross operating margin +€15,061
up €15,061 (+87.1%), from €17,301 to €32,363
- Taxes +€1,558
up €1,558 (+1116.8%), from €140 to €1,698
- Other operating charges -€728
down €728 (-26.3%), from €2,765 to €2,037
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 | €100,001 | €88,618 | -€11,383 | -11.4% |
| Fixed assets | 21/28 | €89,058 | €70,329 | -€18,730 | -21.0% |
| Tangible fixed assets | 22/27 | €89,058 | €70,329 | -€18,730 | -21.0% |
| Land and buildings | 22 | €71,770 | €65,441 | -€6,329 | -8.8% |
| Plant, machinery and equipment | 23 | €36 | €0 | -€36 | -100.0% |
| Furniture and vehicles | 24 | €17,253 | €4,888 | -€12,365 | -71.7% |
| Current assets | 29/58 | €10,943 | €18,290 | +€7,346 | +67.1% |
| Amounts receivable within one year | 40/41 | €6,999 | €1,413 | -€5,586 | -79.8% |
| Trade receivables | 40 | €5,269 | €199 | -€5,070 | -96.2% |
| Other amounts receivable | 41 | €1,731 | €1,214 | -€517 | -29.8% |
| Cash at bank and in hand | 54/58 | €3,330 | €13,485 | +€10,155 | +305.0% |
| Deferred charges and accrued income | 490/1 | €614 | €3,392 | +€2,778 | +452.3% |
| Total equity and liabilities | 10/49 | €100,001 | €88,618 | -€11,383 | -11.4% |
| Equity | 10/15 | €57,724 | €66,554 | +€8,831 | +15.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €57,347 | €60,354 | +€3,007 | +5.2% |
| Distributable reserves | 133 | €57,347 | €60,354 | +€3,007 | +5.2% |
| Profit (loss) carried forward | 14 | -€5,823 | €0 | +€5,823 | |
| Amounts payable | 17/49 | €42,278 | €22,064 | -€20,214 | -47.8% |
| Amounts payable after more than one year | 17 | €13,039 | €1,372 | -€11,668 | -89.5% |
| Financial debts | 170/4 | €13,039 | €1,372 | -€11,668 | -89.5% |
| Amounts payable within one year | 42/48 | €29,167 | €20,693 | -€8,475 | -29.1% |
| Current portion of amounts payable after more than one year | 42 | €17,596 | €11,668 | -€5,928 | -33.7% |
| Financial debts | 43 | - | €0 | +€0 | |
| Credit institutions | 430/8 | - | €0 | +€0 | |
| Trade debts | 44 | €8,057 | €3,779 | -€4,278 | -53.1% |
| Suppliers | 440/4 | €8,057 | €3,779 | -€4,278 | -53.1% |
| Taxes, remuneration and social security | 45 | €140 | €111 | -€29 | -20.7% |
| Taxes | 450/3 | €140 | €111 | -€29 | -20.7% |
| Other amounts payable | 47/48 | €3,375 | €5,135 | +€1,759 | +52.1% |
| Accrued charges and deferred income | 492/3 | €72 | €0 | -€72 | -100.0% |
| Remuneration, social security and pensions | 62 | €22 | €0 | -€22 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,043 | €18,730 | -€313 | -1.6% |
| Other operating charges | 640/8 | €2,765 | €2,037 | -€728 | -26.3% |
| Gross operating margin | 9900 | €17,301 | €32,363 | +€15,061 | +87.1% |
| Operating profit (loss) | 9901 | -€4,529 | €11,596 | +€16,125 | |
| Financial income | 75/76B | €327 | €222 | -€105 | -32.1% |
| Recurring financial income | 75 | €327 | €222 | -€105 | -32.1% |
| Financial charges | 65/66B | €1,482 | €1,290 | -€192 | -13.0% |
| Recurring financial charges | 65 | €1,482 | €1,290 | -€192 | -13.0% |
| Profit (loss) for the period before taxes | 9903 | -€5,684 | €10,528 | +€16,212 | |
| Income taxes | 67/77 | €140 | €1,698 | +€1,558 | +1116.8% |
| Profit (loss) for the period | 9904 | -€5,823 | €8,831 | +€14,654 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,823 | €8,831 | +€14,654 |
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.