DIFFERENT WEB STUDIO: what changed
Two fiscal 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.
DIFFERENT WEB STUDIO
Largest movements
- Receivables within one year -€69,243
down €69,243 (-54.2%), from €127,753 to €58,509
of which Other amounts receivable: -€82,049
- Cash +€53,354
up €53,354 (+3832.6%), from €1,392 to €54,746
mainly Receivables within one year (+€69,243) and Debts after one year (+€2,304)
- Tangible fixed assets +€6,665
up €6,665 (+228.9%), from €2,911 to €9,576
of which Furniture and vehicles: +€7,161
- Provisions -€12,161
down €12,161 (-33.8%), from €36,032 to €23,871
- Debts after one year +€2,304
new in 2025: €2,304
- Tax, wage and social debts -€2,188
down €2,188 (-22.1%), from €9,914 to €7,726
of which Taxes: -€4,031
- Profit (loss) carried forward +€1,764
up €1,764 (+2.3%), from €75,797 to €77,561
- Current portion of long-term debt +€1,407
up €1,407 (+89.9%), from €1,564 to €2,971
- Provisions -€11,938
down €11,938 (-5332.4%), from -€224 to -€12,161
- Financial charges -€5,896
down €5,896 (-13.7%), from €43,102 to €37,206
- Gross operating margin -€4,596
down €4,596 (-13.2%), from €34,696 to €30,100
- Depreciation +€1,097
up €1,097 (+107.7%), from €1,018 to €2,115
- Other operating charges +€409
up €409 (+69.1%), from €592 to €1,000
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 | €132,056 | €123,050 | -€9,007 | -6.8% |
| Fixed assets | 21/28 | €2,911 | €9,576 | +€6,665 | +228.9% |
| Tangible fixed assets | 22/27 | €2,911 | €9,576 | +€6,665 | +228.9% |
| Furniture and vehicles | 24 | €1,920 | €9,080 | +€7,161 | +373.0% |
| Other tangible fixed assets | 26 | €992 | €496 | -€496 | -50.0% |
| Current assets | 29/58 | €129,145 | €113,474 | -€15,671 | -12.1% |
| Amounts receivable within one year | 40/41 | €127,753 | €58,509 | -€69,243 | -54.2% |
| Trade receivables | 40 | €19,169 | €31,974 | +€12,805 | +66.8% |
| Other amounts receivable | 41 | €108,584 | €26,535 | -€82,049 | -75.6% |
| Cash at bank and in hand | 54/58 | €1,392 | €54,746 | +€53,354 | +3832.6% |
| Deferred charges and accrued income | 490/1 | - | €218 | +€218 | |
| Total equity and liabilities | 10/49 | €132,056 | €123,050 | -€9,007 | -6.8% |
| Equity | 10/15 | €83,857 | €85,621 | +€1,764 | +2.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €75,797 | €77,561 | +€1,764 | +2.3% |
| Provisions and deferred taxes | 16 | €36,032 | €23,871 | -€12,161 | -33.8% |
| Provisions for liabilities and charges | 160/5 | €36,032 | €23,871 | -€12,161 | -33.8% |
| Other liabilities and charges | 164/5 | €36,032 | €23,871 | -€12,161 | -33.8% |
| Amounts payable | 17/49 | €12,167 | €13,558 | +€1,391 | +11.4% |
| Amounts payable after more than one year | 17 | - | €2,304 | +€2,304 | |
| Financial debts | 170/4 | - | €2,304 | +€2,304 | |
| Amounts payable within one year | 42/48 | €12,167 | €11,254 | -€913 | -7.5% |
| Current portion of amounts payable after more than one year | 42 | €1,564 | €2,971 | +€1,407 | +89.9% |
| Financial debts | 43 | - | €538 | +€538 | |
| Credit institutions | 430/8 | - | €538 | +€538 | |
| Trade debts | 44 | €689 | €19 | -€670 | -97.3% |
| Suppliers | 440/4 | €689 | €19 | -€670 | -97.3% |
| Taxes, remuneration and social security | 45 | €9,914 | €7,726 | -€2,188 | -22.1% |
| Taxes | 450/3 | €9,914 | €5,883 | -€4,031 | -40.7% |
| Remuneration and social security | 454/9 | - | €1,843 | +€1,843 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,018 | €2,115 | +€1,097 | +107.7% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€224 | -€12,161 | -€11,938 | -5332.4% |
| Other operating charges | 640/8 | €592 | €1,000 | +€409 | +69.1% |
| Gross operating margin | 9900 | €34,696 | €30,100 | -€4,596 | -13.2% |
| Operating profit (loss) | 9901 | €33,310 | €39,147 | +€5,836 | +17.5% |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | €43,102 | €37,206 | -€5,896 | -13.7% |
| Recurring financial charges | 65 | €43,102 | €37,206 | -€5,896 | -13.7% |
| Profit (loss) for the period before taxes | 9903 | -€9,791 | €1,943 | +€11,734 | |
| Income taxes | 67/77 | €190 | €178 | -€12 | -6.1% |
| Profit (loss) for the period | 9904 | -€9,981 | €1,764 | +€11,746 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,981 | €1,764 | +€11,746 |
Source: filed annual accounts (NBB), fiscal 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 September 2026 via checked.be.