Dive-IN: 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.
Dive-IN
Largest movements
- Intangible fixed assets +€6,471
new in 2025: €6,471
- Cash -€3,149
down €3,149 (-63.2%), from €4,986 to €1,836
mainly Investment in fixed assets (net) (-€7,040) and Receivables within one year (-€2,615)
- Receivables within one year +€2,615
up €2,615 (+195.3%), from €1,339 to €3,954
of which Other amounts receivable: +€1,980
- Deferred charges and accrued income +€546
new in 2025: €546
- Other debts +€5,013
new in 2025: €5,013
- Trade debts +€3,767
up €3,767 (+1148.8%), from €328 to €4,095
- Profit (loss) carried forward -€2,243
down €2,243 (-76.2%), from €2,942 to €700
- Gross operating margin +€1,019
up €1,019 (+52.4%), from -€1,947 to -€927
- Depreciation +€569
new in 2025: €569
- Financial charges +€158
up €158, from -€4 to €154
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 | €6,324 | €12,807 | +€6,483 | +102.5% |
| Fixed assets | 21/28 | - | €6,471 | +€6,471 | |
| Intangible fixed assets | 21 | - | €6,471 | +€6,471 | |
| Current assets | 29/58 | €6,324 | €6,336 | +€12 | +0.2% |
| Amounts receivable within one year | 40/41 | €1,339 | €3,954 | +€2,615 | +195.3% |
| Trade receivables | 40 | €1,295 | €1,930 | +€635 | +49.0% |
| Other amounts receivable | 41 | €44 | €2,024 | +€1,980 | +4483.0% |
| Cash at bank and in hand | 54/58 | €4,986 | €1,836 | -€3,149 | -63.2% |
| Deferred charges and accrued income | 490/1 | - | €546 | +€546 | |
| Total equity and liabilities | 10/49 | €6,324 | €12,807 | +€6,483 | +102.5% |
| Equity | 10/15 | €5,942 | €3,700 | -€2,243 | -37.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,942 | €700 | -€2,243 | -76.2% |
| Amounts payable | 17/49 | €382 | €9,108 | +€8,726 | +2283.4% |
| Amounts payable within one year | 42/48 | €382 | €9,108 | +€8,726 | +2283.4% |
| Trade debts | 44 | €328 | €4,095 | +€3,767 | +1148.8% |
| Suppliers | 440/4 | €328 | €4,095 | +€3,767 | +1148.8% |
| Taxes, remuneration and social security | 45 | €54 | - | -€54 | |
| Taxes | 450/3 | €54 | - | -€54 | |
| Other amounts payable | 47/48 | - | €5,013 | +€5,013 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €569 | +€569 | |
| Other operating charges | 640/8 | €577 | €593 | +€16 | +2.8% |
| Gross operating margin | 9900 | -€1,947 | -€927 | +€1,019 | +52.4% |
| Operating profit (loss) | 9901 | -€2,524 | -€2,089 | +€434 | +17.2% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | -€4 | €154 | +€158 | |
| Recurring financial charges | 65 | -€4 | €154 | +€158 | |
| Profit (loss) for the period before taxes | 9903 | -€2,520 | -€2,243 | +€277 | +11.0% |
| Profit (loss) for the period | 9904 | -€2,520 | -€2,243 | +€277 | +11.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,520 | -€2,243 | +€277 | +11.0% |
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 29 September 2026 via checked.be.