DIMENSION 4: 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.
DIMENSION 4
Largest movements
- Cash +€10,459
up €10,459 (+91.8%), from €11,394 to €21,854
mainly Receivables within one year (+€10,271) and Depreciation (+€2,664)
- Receivables within one year -€10,271
down €10,271 (-57.6%), from €17,833 to €7,562
of which Other amounts receivable: -€9,160
- Deferred charges and accrued income +€1,266
up €1,266 (+61.7%), from €2,052 to €3,318
- Tangible fixed assets -€925
down €925 (-14.9%), from €6,222 to €5,297
of which Land and buildings: -€703
- Trade debts +€1,284
up €1,284 (+190%), from €676 to €1,961
- Profit (loss) carried forward -€1,119
down €1,119 (-7.5%), from -€14,924 to -€16,044
- Gross operating margin -€4,077
down €4,077 (-67.3%), from €6,060 to €1,984
- Depreciation -€776
down €776 (-22.6%), from €3,440 to €2,664
- Other operating charges -€718
down €718 (-100%), from €718 to €0
- Taxes +€69
up €69 (+23.6%), from €294 to €364
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 | €37,502 | €38,031 | +€529 | +1.4% |
| Fixed assets | 21/28 | €6,222 | €5,297 | -€925 | -14.9% |
| Tangible fixed assets | 22/27 | €6,222 | €5,297 | -€925 | -14.9% |
| Land and buildings | 22 | €3,391 | €2,688 | -€703 | -20.7% |
| Plant, machinery and equipment | 23 | €1,985 | €2,192 | +€207 | +10.4% |
| Furniture and vehicles | 24 | €846 | €417 | -€429 | -50.7% |
| Current assets | 29/58 | €31,280 | €32,734 | +€1,454 | +4.6% |
| Amounts receivable within one year | 40/41 | €17,833 | €7,562 | -€10,271 | -57.6% |
| Trade receivables | 40 | €6,312 | €5,200 | -€1,111 | -17.6% |
| Other amounts receivable | 41 | €11,521 | €2,361 | -€9,160 | -79.5% |
| Cash at bank and in hand | 54/58 | €11,394 | €21,854 | +€10,459 | +91.8% |
| Deferred charges and accrued income | 490/1 | €2,052 | €3,318 | +€1,266 | +61.7% |
| Total equity and liabilities | 10/49 | €37,502 | €38,031 | +€529 | +1.4% |
| Equity | 10/15 | -€6,674 | -€7,794 | -€1,119 | -16.8% |
| Contributions | 10/11 | €6,250 | €6,250 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,924 | -€16,044 | -€1,119 | -7.5% |
| Provisions and deferred taxes | 16 | €43,500 | €43,500 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €43,500 | €43,500 | = | 0.0% |
| Other liabilities and charges | 164/5 | €43,500 | €43,500 | = | 0.0% |
| Amounts payable | 17/49 | €676 | €2,324 | +€1,648 | +244% |
| Amounts payable within one year | 42/48 | €676 | €2,324 | +€1,648 | +244% |
| Trade debts | 44 | €676 | €1,961 | +€1,284 | +190% |
| Suppliers | 440/4 | €676 | €1,961 | +€1,284 | +190% |
| Taxes, remuneration and social security | 45 | - | €364 | +€364 | |
| Taxes | 450/3 | - | €364 | +€364 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,440 | €2,664 | -€776 | -22.6% |
| Other operating charges | 640/8 | €718 | €0 | -€718 | -100% |
| Gross operating margin | 9900 | €6,060 | €1,984 | -€4,077 | -67.3% |
| Operating profit (loss) | 9901 | €1,902 | -€680 | -€2,582 | |
| Financial income | 75/76B | €342 | €311 | -€32 | -9.3% |
| Recurring financial income | 75 | €342 | €311 | -€32 | -9.3% |
| Financial charges | 65/66B | €364 | €386 | +€23 | +6.2% |
| Recurring financial charges | 65 | €364 | €386 | +€23 | +6.2% |
| Profit (loss) for the period before taxes | 9903 | €1,881 | -€756 | -€2,637 | |
| Income taxes | 67/77 | €294 | €364 | +€69 | +23.6% |
| Profit (loss) for the period | 9904 | €1,587 | -€1,119 | -€2,706 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,587 | -€1,119 | -€2,706 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.