DIMENSIONS: 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.
DIMENSIONS
Largest movements
- Current investments -€100,000
no longer reported in 2025 (was €100,000)
- Cash -€89,959
down €89,959 (-46.5%), from €193,643 to €103,684
mainly Trade debts (-€108,567) and Net result for the year (-€64,387)
- Tangible fixed assets -€13,915
down €13,915 (-23.6%), from €58,844 to €44,930
of which Furniture and vehicles: -€12,424
- Trade debts -€108,567
down €108,567 (-93.1%), from €116,572 to €8,005
- Profit (loss) carried forward -€64,387
down €64,387, from €2,260 to -€62,127
- Other debts -€16,810
down €16,810 (-61.6%), from €27,294 to €10,484
- Tax, wage and social debts -€12,160
down €12,160 (-68.8%), from €17,682 to €5,522
of which Taxes: -€12,160
- Debts after one year -€5,025
down €5,025 (-34.1%), from €14,746 to €9,722
- Gross operating margin -€86,052
down €86,052, from €36,852 to -€49,200
- Taxes -€4,683
down €4,683 (-96.6%), from €4,848 to €165
- Other operating charges -€1,848
down €1,848 (-88.8%), from €2,081 to €233
- Financial income -€1,593
down €1,593 (-40.6%), from €3,926 to €2,333
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 | €369,944 | €163,557 | -€206,387 | -55.8% |
| Fixed assets | 21/28 | €59,445 | €45,530 | -€13,915 | -23.4% |
| Tangible fixed assets | 22/27 | €58,844 | €44,930 | -€13,915 | -23.6% |
| Furniture and vehicles | 24 | €48,675 | €36,251 | -€12,424 | -25.5% |
| Other tangible fixed assets | 26 | €10,170 | €8,679 | -€1,491 | -14.7% |
| Financial fixed assets | 28 | €601 | €601 | = | 0.0% |
| Current assets | 29/58 | €310,499 | €118,027 | -€192,472 | -62.0% |
| Amounts receivable within one year | 40/41 | €14,860 | €12,558 | -€2,302 | -15.5% |
| Trade receivables | 40 | €12,460 | €12,093 | -€367 | -2.9% |
| Other amounts receivable | 41 | €2,400 | €465 | -€1,935 | -80.6% |
| Current investments | 50/53 | €100,000 | - | -€100,000 | |
| Cash at bank and in hand | 54/58 | €193,643 | €103,684 | -€89,959 | -46.5% |
| Deferred charges and accrued income | 490/1 | €1,995 | €1,785 | -€211 | -10.6% |
| Total equity and liabilities | 10/49 | €369,944 | €163,557 | -€206,387 | -55.8% |
| Equity | 10/15 | €188,813 | €124,426 | -€64,387 | -34.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €167,961 | €167,961 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €166,102 | €166,102 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,260 | -€62,127 | -€64,387 | |
| Amounts payable | 17/49 | €181,131 | €39,131 | -€141,999 | -78.4% |
| Amounts payable after more than one year | 17 | €14,746 | €9,722 | -€5,025 | -34.1% |
| Financial debts | 170/4 | €14,746 | €9,722 | -€5,025 | -34.1% |
| Amounts payable within one year | 42/48 | €166,385 | €29,410 | -€136,975 | -82.3% |
| Current portion of amounts payable after more than one year | 42 | €4,837 | €5,025 | +€187 | +3.9% |
| Financial debts | 43 | - | €375 | +€375 | |
| Other loans | 439 | - | €375 | +€375 | |
| Trade debts | 44 | €116,572 | €8,005 | -€108,567 | -93.1% |
| Suppliers | 440/4 | €116,572 | €8,005 | -€108,567 | -93.1% |
| Taxes, remuneration and social security | 45 | €17,682 | €5,522 | -€12,160 | -68.8% |
| Taxes | 450/3 | €15,332 | €3,172 | -€12,160 | -79.3% |
| Remuneration and social security | 454/9 | €2,350 | €2,350 | = | 0.0% |
| Other amounts payable | 47/48 | €27,294 | €10,484 | -€16,810 | -61.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,828 | €15,897 | +€70 | +0.4% |
| Other operating charges | 640/8 | €2,081 | €233 | -€1,848 | -88.8% |
| Gross operating margin | 9900 | €36,852 | -€49,200 | -€86,052 | |
| Operating profit (loss) | 9901 | €18,943 | -€65,331 | -€84,274 | |
| Financial income | 75/76B | €3,926 | €2,333 | -€1,593 | -40.6% |
| Recurring financial income | 75 | €3,926 | €2,333 | -€1,593 | -40.6% |
| Financial charges | 65/66B | €1,475 | €1,225 | -€250 | -17.0% |
| Recurring financial charges | 65 | €1,475 | €1,225 | -€250 | -17.0% |
| Profit (loss) for the period before taxes | 9903 | €21,394 | -€64,222 | -€85,616 | |
| Income taxes | 67/77 | €4,848 | €165 | -€4,683 | -96.6% |
| Profit (loss) for the period | 9904 | €16,546 | -€64,387 | -€80,933 | |
| Profit (loss) for the period to be appropriated | 9905 | €16,546 | -€64,387 | -€80,933 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.