DOT TO LINE: 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.
DOT TO LINE
Largest movements
- Cash +€46,709
up €46,709 (+183%), from €25,504 to €72,213
mainly Net result for the year (+€29,573) and Receivables within one year (+€8,555)
- Receivables within one year -€8,555
down €8,555 (-98.1%), from €8,723 to €169
of which Trade receivables: -€8,723
- Tangible fixed assets -€1,250
down €1,250 (-49.7%), from €2,513 to €1,263
- Profit (loss) carried forward +€29,573
up €29,573 (+113%), from €26,172 to €55,746
- Tax, wage and social debts +€6,961
up €6,961 (+88.5%), from €7,862 to €14,823
- Gross operating margin +€5,403
up €5,403 (+15.9%), from €34,031 to €39,434
- Taxes +€1,172
up €1,172 (+17.1%), from €6,837 to €8,009
- Depreciation +€861
up €861 (+141%), from €610 to €1,472
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 | €38,182 | €74,905 | +€36,722 | +96.2% |
| Formation expenses | 20 | €984 | €762 | -€221 | -22.5% |
| Fixed assets | 21/28 | €2,513 | €1,263 | -€1,250 | -49.7% |
| Tangible fixed assets | 22/27 | €2,513 | €1,263 | -€1,250 | -49.7% |
| Furniture and vehicles | 24 | €2,513 | €1,263 | -€1,250 | -49.7% |
| Current assets | 29/58 | €34,685 | €72,879 | +€38,194 | +110% |
| Amounts receivable within one year | 40/41 | €8,723 | €169 | -€8,555 | -98.1% |
| Trade receivables | 40 | €8,723 | - | -€8,723 | |
| Other amounts receivable | 41 | - | €169 | +€169 | |
| Cash at bank and in hand | 54/58 | €25,504 | €72,213 | +€46,709 | +183% |
| Deferred charges and accrued income | 490/1 | €458 | €497 | +€39 | +8.6% |
| Total equity and liabilities | 10/49 | €38,182 | €74,905 | +€36,722 | +96.2% |
| Equity | 10/15 | €29,172 | €58,746 | +€29,573 | +101% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €26,172 | €55,746 | +€29,573 | +113% |
| Amounts payable | 17/49 | €9,010 | €16,159 | +€7,149 | +79.3% |
| Amounts payable within one year | 42/48 | €9,010 | €16,159 | +€7,149 | +79.3% |
| Trade debts | 44 | €31 | €31 | = | 0.0% |
| Suppliers | 440/4 | €31 | €31 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €7,862 | €14,823 | +€6,961 | +88.5% |
| Taxes | 450/3 | €7,862 | €14,823 | +€6,961 | +88.5% |
| Other amounts payable | 47/48 | €1,117 | €1,305 | +€188 | +16.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €610 | €1,472 | +€861 | +141% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €34,031 | €39,434 | +€5,403 | +15.9% |
| Operating profit (loss) | 9901 | €33,034 | €37,563 | +€4,529 | +13.7% |
| Financial income | 75/76B | - | €78 | +€78 | |
| Recurring financial income | 75 | - | €78 | +€78 | |
| Financial charges | 65/66B | €24 | €58 | +€34 | +142% |
| Recurring financial charges | 65 | €24 | €58 | +€34 | +142% |
| Profit (loss) for the period before taxes | 9903 | €33,010 | €37,582 | +€4,573 | +13.9% |
| Income taxes | 67/77 | €6,837 | €8,009 | +€1,172 | +17.1% |
| Profit (loss) for the period | 9904 | €26,172 | €29,573 | +€3,401 | +13.0% |
| Profit (loss) for the period to be appropriated | 9905 | €26,172 | €29,573 | +€3,401 | +13.0% |
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 21 October 2026 via checked.be.