Dialy: 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.
Dialy
Largest movements
- Cash +€40,477
up €40,477 (+1347.8%), from €3,003 to €43,480
mainly Net result for the year (+€61,413) and Investment in fixed assets (net) (+€15,084)
- Tangible fixed assets -€19,668
down €19,668 (-30.0%), from €65,581 to €45,913
of which Land and buildings: -€19,668
- Receivables within one year +€1,542
new in 2025: €1,542
- Profit (loss) carried forward +€61,413
up €61,413 (+28.8%), from -€213,273 to -€151,861
- Other debts -€34,458
down €34,458 (-28.8%), from €119,684 to €85,226
- Debts after one year -€5,000
down €5,000 (-5.9%), from €85,000 to €80,000
- Gross operating margin +€59,368
up €59,368 (+483.4%), from €12,280 to €71,648
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 | €69,204 | €91,275 | +€22,071 | +31.9% |
| Fixed assets | 21/28 | €65,581 | €45,913 | -€19,668 | -30.0% |
| Tangible fixed assets | 22/27 | €65,581 | €45,913 | -€19,668 | -30.0% |
| Land and buildings | 22 | €65,403 | €45,735 | -€19,668 | -30.1% |
| Plant, machinery and equipment | 23 | €178 | €178 | = | 0.0% |
| Current assets | 29/58 | €3,623 | €45,362 | +€41,739 | +1152.1% |
| Amounts receivable within one year | 40/41 | - | €1,542 | +€1,542 | |
| Other amounts receivable | 41 | - | €1,542 | +€1,542 | |
| Cash at bank and in hand | 54/58 | €3,003 | €43,480 | +€40,477 | +1347.8% |
| Deferred charges and accrued income | 490/1 | €620 | €340 | -€280 | -45.1% |
| Total equity and liabilities | 10/49 | €69,204 | €91,275 | +€22,071 | +31.9% |
| Equity | 10/15 | -€144,567 | -€83,155 | +€61,413 | +42.5% |
| Contributions | 10/11 | €67,000 | €67,000 | = | 0.0% |
| Capital | 10 | €67,000 | €67,000 | = | 0.0% |
| Issued capital | 100 | €67,000 | €67,000 | = | 0.0% |
| Reserves | 13 | €1,706 | €1,706 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,706 | €1,706 | = | 0.0% |
| Legal reserve | 130 | €1,706 | €1,706 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€213,273 | -€151,861 | +€61,413 | +28.8% |
| Amounts payable | 17/49 | €213,771 | €174,430 | -€39,342 | -18.4% |
| Amounts payable after more than one year | 17 | €85,000 | €80,000 | -€5,000 | -5.9% |
| Financial debts | 170/4 | €85,000 | €80,000 | -€5,000 | -5.9% |
| Amounts payable within one year | 42/48 | €128,771 | €94,430 | -€34,342 | -26.7% |
| Current portion of amounts payable after more than one year | 42 | €1,200 | €1,200 | = | 0.0% |
| Trade debts | 44 | €7,887 | €8,004 | +€117 | +1.5% |
| Suppliers | 440/4 | €7,887 | €8,004 | +€117 | +1.5% |
| Other amounts payable | 47/48 | €119,684 | €85,226 | -€34,458 | -28.8% |
| Non-recurring operating income | 76A | - | €69,916 | +€69,916 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,977 | €4,583 | -€393 | -7.9% |
| Other operating charges | 640/8 | €5,845 | €5,573 | -€272 | -4.6% |
| Gross operating margin | 9900 | €12,280 | €71,648 | +€59,368 | +483.4% |
| Operating profit (loss) | 9901 | €1,459 | €61,491 | +€60,032 | +4115.3% |
| Financial income | 75/76B | €1 | €0 | -€1 | -98.3% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -98.3% |
| Financial charges | 65/66B | €196 | €78 | -€118 | -60.1% |
| Recurring financial charges | 65 | €196 | €78 | -€118 | -60.1% |
| Profit (loss) for the period before taxes | 9903 | €1,263 | €61,413 | +€60,150 | +4761.1% |
| Profit (loss) for the period | 9904 | €1,263 | €61,413 | +€60,150 | +4761.1% |
| Profit (loss) for the period to be appropriated | 9905 | €1,263 | €61,413 | +€60,150 | +4761.1% |
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 12 October 2026 via checked.be.