Direct Business Intelligence: 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.
Direct Business Intelligence
Largest movements
- Tangible fixed assets -€3,009
down €3,009 (-79.3%), from €3,792 to €783
- Cash +€773
up €773 (+1,042%), from €74 to €847
mainly Net result for the year (+€98,818) and Other debts (+€9,410)
- Receivables within one year +€463
up €463 (+50.1%), from €926 to €1,389
- Debts after one year -€110,000
down €110,000 (-100%), from €110,000 to €0
- Profit (loss) carried forward +€98,818
up €98,818 (+44.2%), from -€223,399 to -€124,581
- Other debts +€9,410
up €9,410 (+32.2%), from €29,195 to €38,605
- Gross operating margin +€213,774
up €213,774, from -€110,919 to €102,854
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 | €4,792 | €3,019 | -€1,773 | -37.0% |
| Fixed assets | 21/28 | €3,792 | €783 | -€3,009 | -79.3% |
| Tangible fixed assets | 22/27 | €3,792 | €783 | -€3,009 | -79.3% |
| Furniture and vehicles | 24 | €3,792 | €783 | -€3,009 | -79.3% |
| Current assets | 29/58 | €1,000 | €2,236 | +€1,236 | +124% |
| Amounts receivable within one year | 40/41 | €926 | €1,389 | +€463 | +50.1% |
| Other amounts receivable | 41 | €926 | €1,389 | +€463 | +50.1% |
| Cash at bank and in hand | 54/58 | €74 | €847 | +€773 | +1,042% |
| Total equity and liabilities | 10/49 | €4,792 | €3,019 | -€1,773 | -37.0% |
| Equity | 10/15 | -€134,403 | -€35,586 | +€98,818 | +73.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €82,796 | €82,796 | = | 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% |
| Distributable reserves | 133 | €80,936 | €80,936 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€223,399 | -€124,581 | +€98,818 | +44.2% |
| Amounts payable | 17/49 | €139,195 | €38,605 | -€100,590 | -72.3% |
| Amounts payable after more than one year | 17 | €110,000 | €0 | -€110,000 | -100% |
| Other amounts payable | 178/9 | €110,000 | €0 | -€110,000 | -100% |
| Amounts payable within one year | 42/48 | €29,195 | €38,605 | +€9,410 | +32.2% |
| Other amounts payable | 47/48 | €29,195 | €38,605 | +€9,410 | +32.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,009 | €3,009 | = | 0.0% |
| Other operating charges | 640/8 | €788 | €803 | +€16 | +2.0% |
| Gross operating margin | 9900 | -€110,919 | €102,854 | +€213,774 | |
| Operating profit (loss) | 9901 | -€114,716 | €99,042 | +€213,758 | |
| Financial charges | 65/66B | €214 | €224 | +€11 | +5.1% |
| Recurring financial charges | 65 | €214 | €224 | +€11 | +5.1% |
| Profit (loss) for the period before taxes | 9903 | -€114,930 | €98,818 | +€213,747 | |
| Profit (loss) for the period | 9904 | -€114,930 | €98,818 | +€213,747 | |
| Profit (loss) for the period to be appropriated | 9905 | -€114,930 | €98,818 | +€213,747 |
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 20 October 2026 via checked.be.