DOUBLE BUFFER: 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.
DOUBLE BUFFER
Largest movements
- Receivables within one year +€10,588
up €10,588 (+90.2%), from €11,740 to €22,328
of which Other amounts receivable: +€5,407
- Deferred charges and accrued income -€7,061
down €7,061 (-79.8%), from €8,850 to €1,789
- Cash -€5,623
down €5,623 (-16.4%), from €34,337 to €28,714
mainly Contributions, distributions and other (-€28,395) and Receivables within one year (-€10,588)
- Tangible fixed assets -€1,087
down €1,087 (-45.3%), from €2,399 to €1,312
of which Plant, machinery and equipment: -€1,398
- Profit (loss) carried forward -€12,983
down €12,983 (-100%), from €12,983 to €0
- Other debts +€6,466
up €6,466 (+30.4%), from €21,283 to €27,749
- Trade debts +€2,400
up €2,400 (+68.7%), from €3,494 to €5,894
- Tax, wage and social debts +€935
up €935 (+6.4%), from €14,566 to €15,501
- Gross operating margin -€5,706
down €5,706 (-19.2%), from €29,663 to €23,956
- Taxes -€1,592
down €1,592 (-26.9%), from €5,922 to €4,331
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 | €57,326 | €54,144 | -€3,182 | -5.6% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €2,399 | €1,312 | -€1,087 | -45.3% |
| Tangible fixed assets | 22/27 | €2,399 | €1,312 | -€1,087 | -45.3% |
| Plant, machinery and equipment | 23 | €1,765 | €368 | -€1,398 | -79.2% |
| Furniture and vehicles | 24 | €634 | €945 | +€311 | +49.1% |
| Current assets | 29/58 | €54,927 | €52,831 | -€2,095 | -3.8% |
| Amounts receivable within one year | 40/41 | €11,740 | €22,328 | +€10,588 | +90.2% |
| Trade receivables | 40 | €11,477 | €16,658 | +€5,181 | +45.1% |
| Other amounts receivable | 41 | €263 | €5,669 | +€5,407 | +2,057% |
| Cash at bank and in hand | 54/58 | €34,337 | €28,714 | -€5,623 | -16.4% |
| Deferred charges and accrued income | 490/1 | €8,850 | €1,789 | -€7,061 | -79.8% |
| Total equity and liabilities | 10/49 | €57,326 | €54,144 | -€3,182 | -5.6% |
| Equity | 10/15 | €17,983 | €5,000 | -€12,983 | -72.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,983 | €0 | -€12,983 | -100% |
| Amounts payable | 17/49 | €39,343 | €49,144 | +€9,801 | +24.9% |
| Amounts payable within one year | 42/48 | €39,343 | €49,144 | +€9,801 | +24.9% |
| Trade debts | 44 | €3,494 | €5,894 | +€2,400 | +68.7% |
| Suppliers | 440/4 | €3,494 | €5,894 | +€2,400 | +68.7% |
| Taxes, remuneration and social security | 45 | €14,566 | €15,501 | +€935 | +6.4% |
| Taxes | 450/3 | €14,566 | €15,501 | +€935 | +6.4% |
| Other amounts payable | 47/48 | €21,283 | €27,749 | +€6,466 | +30.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,837 | €1,754 | -€82 | -4.5% |
| Other operating charges | 640/8 | €247 | €247 | -€0 | 0.0% |
| Gross operating margin | 9900 | €29,663 | €23,956 | -€5,706 | -19.2% |
| Operating profit (loss) | 9901 | €27,579 | €21,955 | -€5,624 | -20.4% |
| Financial income | 75/76B | €2 | €1 | -€1 | -41.4% |
| Recurring financial income | 75 | €2 | €1 | -€1 | -41.4% |
| Financial charges | 65/66B | €2,302 | €2,213 | -€89 | -3.9% |
| Recurring financial charges | 65 | €2,302 | €2,213 | -€89 | -3.9% |
| Profit (loss) for the period before taxes | 9903 | €25,279 | €19,743 | -€5,536 | -21.9% |
| Income taxes | 67/77 | €5,922 | €4,331 | -€1,592 | -26.9% |
| Profit (loss) for the period | 9904 | €19,357 | €15,413 | -€3,944 | -20.4% |
| Profit (loss) for the period to be appropriated | 9905 | €19,357 | €15,413 | -€3,944 | -20.4% |
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 16 October 2026 via checked.be.