District 10: 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.
District 10
Largest movements
- Tangible fixed assets -€11,781
down €11,781 (-57.3%), from €20,565 to €8,783
of which Plant, machinery and equipment: -€9,908
- Cash -€10,453
down €10,453 (-37.7%), from €27,754 to €17,301
mainly Other debts (-€16,003) and Trade debts (-€7,206)
- Stocks and contracts -€1,400
down €1,400 (-73.7%), from €1,900 to €500
- Intangible fixed assets -€1,249
down €1,249 (-22.7%), from €5,509 to €4,259
- Receivables within one year +€936
up €936 (+28.7%), from €3,264 to €4,201
of which Trade receivables: +€2,179
- Other debts -€16,003
down €16,003 (-95.2%), from €16,810 to €807
- Trade debts -€7,206
down €7,206 (-59.0%), from €12,217 to €5,011
- Accrued charges and deferred income -€3,690
down €3,690 (-100.0%), from €3,690 to €0
- Profit (loss) carried forward +€3,159
up €3,159 (+39.4%), from €8,016 to €11,175
- Gross operating margin +€4,760
up €4,760 (+11.9%), from €39,960 to €44,719
- Other operating charges +€1,632
up €1,632 (+30.2%), from €5,401 to €7,033
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 | €59,662 | €35,767 | -€23,895 | -40.1% |
| Fixed assets | 21/28 | €26,073 | €13,043 | -€13,031 | -50.0% |
| Intangible fixed assets | 21 | €5,509 | €4,259 | -€1,249 | -22.7% |
| Tangible fixed assets | 22/27 | €20,565 | €8,783 | -€11,781 | -57.3% |
| Plant, machinery and equipment | 23 | €17,049 | €7,141 | -€9,908 | -58.1% |
| Other tangible fixed assets | 26 | €3,516 | €1,642 | -€1,874 | -53.3% |
| Current assets | 29/58 | €33,589 | €22,725 | -€10,864 | -32.3% |
| Stocks and contracts in progress | 3 | €1,900 | €500 | -€1,400 | -73.7% |
| Stocks | 30/36 | €1,900 | €500 | -€1,400 | -73.7% |
| Amounts receivable within one year | 40/41 | €3,264 | €4,201 | +€936 | +28.7% |
| Trade receivables | 40 | €2,021 | €4,201 | +€2,179 | +107.8% |
| Other amounts receivable | 41 | €1,243 | €0 | -€1,243 | -100.0% |
| Cash at bank and in hand | 54/58 | €27,754 | €17,301 | -€10,453 | -37.7% |
| Deferred charges and accrued income | 490/1 | €671 | €724 | +€53 | +7.9% |
| Total equity and liabilities | 10/49 | €59,662 | €35,767 | -€23,895 | -40.1% |
| Equity | 10/15 | €20,416 | €23,575 | +€3,159 | +15.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,016 | €11,175 | +€3,159 | +39.4% |
| Amounts payable | 17/49 | €39,246 | €12,193 | -€27,054 | -68.9% |
| Amounts payable within one year | 42/48 | €35,556 | €12,193 | -€23,364 | -65.7% |
| Trade debts | 44 | €12,217 | €5,011 | -€7,206 | -59.0% |
| Suppliers | 440/4 | €12,217 | €5,011 | -€7,206 | -59.0% |
| Taxes, remuneration and social security | 45 | €6,530 | €6,375 | -€155 | -2.4% |
| Taxes | 450/3 | €2,621 | €2,828 | +€207 | +7.9% |
| Remuneration and social security | 454/9 | €3,909 | €3,547 | -€362 | -9.3% |
| Other amounts payable | 47/48 | €16,810 | €807 | -€16,003 | -95.2% |
| Accrued charges and deferred income | 492/3 | €3,690 | €0 | -€3,690 | -100.0% |
| Remuneration, social security and pensions | 62 | €23,701 | €23,501 | -€200 | -0.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,809 | €10,113 | +€304 | +3.1% |
| Other operating charges | 640/8 | €5,401 | €7,033 | +€1,632 | +30.2% |
| Gross operating margin | 9900 | €39,960 | €44,719 | +€4,760 | +11.9% |
| Operating profit (loss) | 9901 | €1,049 | €4,073 | +€3,024 | +288.2% |
| Financial income | 75/76B | €273 | €245 | -€27 | -10.1% |
| Recurring financial income | 75 | €273 | €245 | -€27 | -10.1% |
| Financial charges | 65/66B | €1,067 | €903 | -€164 | -15.4% |
| Recurring financial charges | 65 | €1,067 | €903 | -€164 | -15.4% |
| Profit (loss) for the period before taxes | 9903 | €254 | €3,415 | +€3,161 | +1242.3% |
| Income taxes | 67/77 | €248 | €256 | +€8 | +3.1% |
| Profit (loss) for the period | 9904 | €6 | €3,159 | +€3,153 | +52375.1% |
| Profit (loss) for the period to be appropriated | 9905 | €6 | €3,159 | +€3,153 | +52375.1% |
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 5 October 2026 via checked.be.