Divers: 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.
Divers
Largest movements
- Cash -€10,874
down €10,874 (-82.1%), from €13,242 to €2,368
mainly Net result for the year (-€12,315) and Trade debts (-€703)
- Receivables within one year -€2,294
down €2,294 (-10.8%), from €21,153 to €18,859
of which Other amounts receivable: -€2,294
- Profit (loss) carried forward -€12,315
down €12,315 (-14.5%), from -€85,086 to -€97,401
- Trade debts -€703
down €703 (-42.6%), from €1,652 to €948
- Gross operating margin +€4,708
up €4,708 (+29.9%), from -€15,750 to -€11,042
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 | €34,395 | €21,227 | -€13,167 | -38.3% |
| Current assets | 29/58 | €34,395 | €21,227 | -€13,167 | -38.3% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €21,153 | €18,859 | -€2,294 | -10.8% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €21,153 | €18,859 | -€2,294 | -10.8% |
| Cash at bank and in hand | 54/58 | €13,242 | €2,368 | -€10,874 | -82.1% |
| Total equity and liabilities | 10/49 | €34,395 | €21,227 | -€13,167 | -38.3% |
| Equity | 10/15 | €26,514 | €14,199 | -€12,315 | -46.4% |
| Contributions | 10/11 | €111,600 | €111,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€85,086 | -€97,401 | -€12,315 | -14.5% |
| Amounts payable | 17/49 | €7,881 | €7,028 | -€853 | -10.8% |
| Amounts payable within one year | 42/48 | €7,881 | €7,028 | -€853 | -10.8% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €1,652 | €948 | -€703 | -42.6% |
| Suppliers | 440/4 | €1,652 | €948 | -€703 | -42.6% |
| Taxes, remuneration and social security | 45 | €623 | €436 | -€187 | -30.0% |
| Taxes | 450/3 | €623 | €436 | -€187 | -30.0% |
| Other amounts payable | 47/48 | €5,607 | €5,644 | +€37 | +0.7% |
| Non-recurring operating income | 76A | €734 | €0 | -€734 | -100% |
| Other operating charges | 640/8 | €1,449 | €1,316 | -€132 | -9.1% |
| Gross operating margin | 9900 | -€15,750 | -€11,042 | +€4,708 | +29.9% |
| Operating profit (loss) | 9901 | -€17,199 | -€12,359 | +€4,840 | +28.1% |
| Financial income | 75/76B | €262 | €206 | -€55 | -21.2% |
| Recurring financial income | 75 | €262 | €206 | -€55 | -21.2% |
| Financial charges | 65/66B | €245 | €162 | -€82 | -33.7% |
| Recurring financial charges | 65 | €245 | €162 | -€82 | -33.7% |
| Profit (loss) for the period before taxes | 9903 | -€17,181 | -€12,315 | +€4,867 | +28.3% |
| Profit (loss) for the period | 9904 | -€17,181 | -€12,315 | +€4,867 | +28.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€17,181 | -€12,315 | +€4,867 | +28.3% |
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 13 October 2026 via checked.be.