Done By Kate: 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.
Done By Kate
Largest movements
- Cash +€7,595
up €7,595 (+43.1%), from €17,605 to €25,200
mainly Depreciation (+€18,005) and Tax, wage and social debts (+€4,190)
- Tangible fixed assets +€2,075
up €2,075 (+4.7%), from €44,361 to €46,436
of which Assets under construction and advance payments: +€6,000
- Tax, wage and social debts +€4,190
up €4,190 (+108%), from €3,865 to €8,055
of which Taxes: +€4,190
- Other debts +€3,265
up €3,265 (+19.4%), from €16,870 to €20,134
- Profit (loss) carried forward +€2,174
up €2,174 (+47.8%), from -€4,551 to -€2,377
- Financial charges +€1,281
up €1,281 (+48.9%), from €2,621 to €3,902
- Taxes +€892
up €892, from -€30 to €862
- Gross operating margin +€836
up €836 (+3.4%), from €24,815 to €25,651
- Other operating charges -€411
down €411 (-35.7%), from €1,153 to €742
- Depreciation +€396
up €396 (+2.3%), from €17,609 to €18,005
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 | €66,256 | €75,275 | +€9,019 | +13.6% |
| Fixed assets | 21/28 | €44,361 | €46,436 | +€2,075 | +4.7% |
| Tangible fixed assets | 22/27 | €44,361 | €46,436 | +€2,075 | +4.7% |
| Plant, machinery and equipment | 23 | €26,110 | €23,103 | -€3,007 | -11.5% |
| Furniture and vehicles | 24 | €6,424 | €6,350 | -€73 | -1.1% |
| Other tangible fixed assets | 26 | €11,827 | €10,982 | -€845 | -7.1% |
| Assets under construction and advance payments | 27 | - | €6,000 | +€6,000 | |
| Current assets | 29/58 | €21,896 | €28,840 | +€6,944 | +31.7% |
| Amounts receivable within one year | 40/41 | €1,784 | €1,056 | -€728 | -40.8% |
| Trade receivables | 40 | €1,784 | €1,056 | -€728 | -40.8% |
| Cash at bank and in hand | 54/58 | €17,605 | €25,200 | +€7,595 | +43.1% |
| Deferred charges and accrued income | 490/1 | €2,507 | €2,584 | +€77 | +3.1% |
| Total equity and liabilities | 10/49 | €66,256 | €75,275 | +€9,019 | +13.6% |
| Equity | 10/15 | €37,449 | €39,623 | +€2,174 | +5.8% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €41,000 | €41,000 | = | 0.0% |
| Distributable reserves | 133 | €41,000 | €41,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,551 | -€2,377 | +€2,174 | +47.8% |
| Amounts payable | 17/49 | €28,807 | €35,653 | +€6,845 | +23.8% |
| Amounts payable within one year | 42/48 | €27,047 | €34,320 | +€7,272 | +26.9% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €6,313 | €6,131 | -€182 | -2.9% |
| Suppliers | 440/4 | €6,313 | €6,131 | -€182 | -2.9% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €3,865 | €8,055 | +€4,190 | +108% |
| Taxes | 450/3 | €3,865 | €8,055 | +€4,190 | +108% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €16,870 | €20,134 | +€3,265 | +19.4% |
| Accrued charges and deferred income | 492/3 | €1,760 | €1,333 | -€427 | -24.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,609 | €18,005 | +€396 | +2.3% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €0 | - | = | |
| Other operating charges | 640/8 | €1,153 | €742 | -€411 | -35.7% |
| Gross operating margin | 9900 | €24,815 | €25,651 | +€836 | +3.4% |
| Operating profit (loss) | 9901 | €6,054 | €6,905 | +€851 | +14.1% |
| Financial income | 75/76B | €1 | €33 | +€32 | +2,345% |
| Recurring financial income | 75 | €1 | €33 | +€32 | +2,345% |
| Financial charges | 65/66B | €2,621 | €3,902 | +€1,281 | +48.9% |
| Recurring financial charges | 65 | €2,621 | €3,902 | +€1,281 | +48.9% |
| Profit (loss) for the period before taxes | 9903 | €3,434 | €3,036 | -€398 | -11.6% |
| Income taxes | 67/77 | -€30 | €862 | +€892 | |
| Profit (loss) for the period | 9904 | €3,464 | €2,174 | -€1,290 | -37.2% |
| Profit (loss) for the period to be appropriated | 9905 | €3,464 | €2,174 | -€1,290 | -37.2% |
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.