Do You Speak Gin: 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.
Do You Speak Gin
Largest movements
- Receivables within one year +€32,101
up €32,101 (+2,185%), from €1,469 to €33,570
of which Other amounts receivable: +€33,570
- Stocks and contracts +€4,227
new in 2025: €4,227
- Cash +€1,062
up €1,062 (+6.0%), from €17,765 to €18,826
mainly Tax, wage and social debts (+€13,387) and Current portion of long-term debt (+€12,609)
- Intangible fixed assets -€686
down €686 (-22.2%), from €3,083 to €2,397
- Tax, wage and social debts +€13,387
up €13,387 (+902%), from €1,484 to €14,870
- Current portion of long-term debt +€12,609
new in 2025: €12,609
- Trade debts +€6,277
up €6,277 (+34.7%), from €18,111 to €24,388
- Debts after one year +€5,094
new in 2025: €5,094
- Other debts -€3,081
down €3,081 (-18.7%), from €16,492 to €13,411
- Gross operating margin +€16,996
up €16,996, from -€12,340 to €4,657
- Financial charges +€944
up €944 (+1,482%), from €64 to €1,008
- Write-downs +€638
new in 2025: €638
- Depreciation +€583
up €583 (+96.5%), from €604 to €1,186
- Financial income +€372
new in 2025: €372
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 | €26,079 | €62,390 | +€36,310 | +139% |
| Formation expenses | 20 | €1,138 | €880 | -€257 | -22.6% |
| Fixed assets | 21/28 | €3,615 | €2,987 | -€629 | -17.4% |
| Intangible fixed assets | 21 | €3,083 | €2,397 | -€686 | -22.2% |
| Tangible fixed assets | 22/27 | €532 | €589 | +€57 | +10.7% |
| Furniture and vehicles | 24 | €532 | €589 | +€57 | +10.7% |
| Current assets | 29/58 | €21,326 | €58,523 | +€37,196 | +174% |
| Stocks and contracts in progress | 3 | - | €4,227 | +€4,227 | |
| Stocks | 30/36 | - | €4,227 | +€4,227 | |
| Amounts receivable within one year | 40/41 | €1,469 | €33,570 | +€32,101 | +2,185% |
| Trade receivables | 40 | €1,469 | - | -€1,469 | |
| Other amounts receivable | 41 | - | €33,570 | +€33,570 | |
| Cash at bank and in hand | 54/58 | €17,765 | €18,826 | +€1,062 | +6.0% |
| Deferred charges and accrued income | 490/1 | €2,092 | €1,900 | -€193 | -9.2% |
| Total equity and liabilities | 10/49 | €26,079 | €62,390 | +€36,310 | +139% |
| Equity | 10/15 | -€10,007 | -€7,983 | +€2,024 | +20.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,007 | -€10,983 | +€2,024 | +15.6% |
| Amounts payable | 17/49 | €36,087 | €70,373 | +€34,286 | +95.0% |
| Amounts payable after more than one year | 17 | - | €5,094 | +€5,094 | |
| Financial debts | 170/4 | - | €5,094 | +€5,094 | |
| Amounts payable within one year | 42/48 | €36,087 | €65,279 | +€29,192 | +80.9% |
| Current portion of amounts payable after more than one year | 42 | - | €12,609 | +€12,609 | |
| Trade debts | 44 | €18,111 | €24,388 | +€6,277 | +34.7% |
| Suppliers | 440/4 | €18,111 | €24,388 | +€6,277 | +34.7% |
| Taxes, remuneration and social security | 45 | €1,484 | €14,870 | +€13,387 | +902% |
| Taxes | 450/3 | €1,484 | €14,870 | +€13,387 | +902% |
| Other amounts payable | 47/48 | €16,492 | €13,411 | -€3,081 | -18.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €604 | €1,186 | +€583 | +96.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €638 | +€638 | |
| Other operating charges | 640/8 | - | €172 | +€172 | |
| Gross operating margin | 9900 | -€12,340 | €4,657 | +€16,996 | |
| Operating profit (loss) | 9901 | -€12,944 | €2,661 | +€15,604 | |
| Financial income | 75/76B | - | €372 | +€372 | |
| Recurring financial income | 75 | - | €372 | +€372 | |
| Financial charges | 65/66B | €64 | €1,008 | +€944 | +1,482% |
| Recurring financial charges | 65 | €64 | €1,008 | +€944 | +1,482% |
| Profit (loss) for the period before taxes | 9903 | -€13,007 | €2,024 | +€15,031 | |
| Profit (loss) for the period | 9904 | -€13,007 | €2,024 | +€15,031 | |
| Profit (loss) for the period to be appropriated | 9905 | -€13,007 | €2,024 | +€15,031 |
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 27 October 2026 via checked.be.