Dots: 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.
Dots
Largest movements
- Cash -€26,632
down €26,632 (-49.4%), from €53,941 to €27,308
mainly Other debts (-€36,058) and Trade debts (-€13,650)
- Receivables within one year -€18,753
down €18,753 (-31.9%), from €58,751 to €39,998
of which Trade receivables: -€12,439
- Tangible fixed assets -€7,392
down €7,392 (-29.1%), from €25,361 to €17,969
of which Furniture and vehicles: -€6,315
- Stocks and contracts -€3,486
down €3,486 (-26.6%), from €13,126 to €9,640
- Other debts -€36,058
down €36,058 (-53.7%), from €67,157 to €31,100
- Trade debts -€13,650
down €13,650 (-81.8%), from €16,680 to €3,030
- Tax, wage and social debts -€9,961
down €9,961 (-82.3%), from €12,099 to €2,138
of which Remuneration and social security: -€9,823
- Reserves +€3,871
up €3,871 (+9.0%), from €42,842 to €46,712
of which Distributable reserves: +€3,871
- Gross operating margin -€3,558
down €3,558 (-22.3%), from €15,954 to €12,396
- Other operating charges -€1,649
down €1,649 (-63.2%), from €2,609 to €960
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 | €151,178 | €95,380 | -€55,799 | -36.9% |
| Fixed assets | 21/28 | €25,361 | €17,969 | -€7,392 | -29.1% |
| Tangible fixed assets | 22/27 | €25,361 | €17,969 | -€7,392 | -29.1% |
| Plant, machinery and equipment | 23 | €3,072 | €1,996 | -€1,077 | -35.0% |
| Furniture and vehicles | 24 | €22,288 | €15,973 | -€6,315 | -28.3% |
| Current assets | 29/58 | €125,818 | €77,411 | -€48,406 | -38.5% |
| Stocks and contracts in progress | 3 | €13,126 | €9,640 | -€3,486 | -26.6% |
| Stocks | 30/36 | €13,126 | €9,640 | -€3,486 | -26.6% |
| Amounts receivable within one year | 40/41 | €58,751 | €39,998 | -€18,753 | -31.9% |
| Trade receivables | 40 | €50,282 | €37,843 | -€12,439 | -24.7% |
| Other amounts receivable | 41 | €8,469 | €2,155 | -€6,315 | -74.6% |
| Cash at bank and in hand | 54/58 | €53,941 | €27,308 | -€26,632 | -49.4% |
| Deferred charges and accrued income | 490/1 | - | €465 | +€465 | |
| Total equity and liabilities | 10/49 | €151,178 | €95,380 | -€55,799 | -36.9% |
| Equity | 10/15 | €55,242 | €59,112 | +€3,871 | +7.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €42,842 | €46,712 | +€3,871 | +9.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €40,982 | €44,852 | +€3,871 | +9.4% |
| Amounts payable | 17/49 | €95,936 | €36,267 | -€59,669 | -62.2% |
| Amounts payable within one year | 42/48 | €95,936 | €36,267 | -€59,669 | -62.2% |
| Trade debts | 44 | €16,680 | €3,030 | -€13,650 | -81.8% |
| Suppliers | 440/4 | €16,680 | €3,030 | -€13,650 | -81.8% |
| Taxes, remuneration and social security | 45 | €12,099 | €2,138 | -€9,961 | -82.3% |
| Taxes | 450/3 | €138 | - | -€138 | |
| Remuneration and social security | 454/9 | €11,961 | €2,138 | -€9,823 | -82.1% |
| Other amounts payable | 47/48 | €67,157 | €31,100 | -€36,058 | -53.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,292 | €7,392 | +€100 | +1.4% |
| Other operating charges | 640/8 | €2,609 | €960 | -€1,649 | -63.2% |
| Gross operating margin | 9900 | €15,954 | €12,396 | -€3,558 | -22.3% |
| Operating profit (loss) | 9901 | €6,053 | €4,043 | -€2,010 | -33.2% |
| Financial income | 75/76B | €1 | €21 | +€19 | +1333.6% |
| Recurring financial income | 75 | €1 | €21 | +€19 | +1333.6% |
| Financial charges | 65/66B | €190 | €193 | +€4 | +1.9% |
| Recurring financial charges | 65 | €190 | €193 | +€4 | +1.9% |
| Profit (loss) for the period before taxes | 9903 | €5,865 | €3,871 | -€1,994 | -34.0% |
| Profit (loss) for the period | 9904 | €5,865 | €3,871 | -€1,994 | -34.0% |
| Profit (loss) for the period to be appropriated | 9905 | €5,865 | €3,871 | -€1,994 | -34.0% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.