DOUBLE CLICK: 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 CLICK
Largest movements
- Receivables within one year +€6,290
up €6,290 (+33.1%), from €18,975 to €25,265
of which Other amounts receivable: +€5,172
- Cash +€4,471
up €4,471 (+210.0%), from €2,130 to €6,601
mainly Net result for the year (+€9,242) and Tax, wage and social debts (+€3,163)
- Stocks and contracts +€2,784
up €2,784 (+593.7%), from €469 to €3,253
- Reserves +€9,242
up €9,242 (+40.9%), from €22,607 to €31,849
of which Distributable reserves: +€9,242
- Tax, wage and social debts +€3,163
up €3,163 (+91.3%), from €3,466 to €6,629
of which Taxes: +€3,662
- Other debts +€730
up €730 (+12.0%), from €6,070 to €6,800
- Gross operating margin +€7,794
up €7,794 (+145.2%), from €5,369 to €13,162
- Taxes +€684
up €684 (+169.7%), from €403 to €1,087
- Financial charges +€345
up €345 (+15.8%), from €2,184 to €2,530
- Financial income -€270
down €270 (-29.2%), from €924 to €654
- Depreciation +€156
up €156 (+141.2%), from €110 to €266
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 | €44,439 | €57,759 | +€13,320 | +30.0% |
| Fixed assets | 21/28 | €1,221 | €955 | -€266 | -21.8% |
| Tangible fixed assets | 22/27 | €1,221 | €955 | -€266 | -21.8% |
| Furniture and vehicles | 24 | €1,221 | €955 | -€266 | -21.8% |
| Current assets | 29/58 | €43,218 | €56,804 | +€13,586 | +31.4% |
| Amounts receivable after more than one year | 29 | €21,000 | €21,000 | = | 0.0% |
| Other amounts receivable | 291 | €21,000 | €21,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €469 | €3,253 | +€2,784 | +593.7% |
| Stocks | 30/36 | €469 | €3,253 | +€2,784 | +593.7% |
| Amounts receivable within one year | 40/41 | €18,975 | €25,265 | +€6,290 | +33.1% |
| Trade receivables | 40 | €18,975 | €20,094 | +€1,118 | +5.9% |
| Other amounts receivable | 41 | - | €5,172 | +€5,172 | |
| Cash at bank and in hand | 54/58 | €2,130 | €6,601 | +€4,471 | +210.0% |
| Deferred charges and accrued income | 490/1 | €645 | €685 | +€41 | +6.3% |
| Total equity and liabilities | 10/49 | €44,439 | €57,759 | +€13,320 | +30.0% |
| Equity | 10/15 | €32,485 | €41,727 | +€9,242 | +28.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €22,607 | €31,849 | +€9,242 | +40.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €55 | €55 | = | 0.0% |
| Distributable reserves | 133 | €20,692 | €29,934 | +€9,242 | +44.7% |
| Profit (loss) carried forward | 14 | -€8,723 | -€8,723 | = | 0.0% |
| Amounts payable | 17/49 | €11,955 | €16,033 | +€4,078 | +34.1% |
| Amounts payable within one year | 42/48 | €11,955 | €16,033 | +€4,078 | +34.1% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €2,419 | €2,604 | +€185 | +7.6% |
| Suppliers | 440/4 | €2,419 | €2,604 | +€185 | +7.6% |
| Taxes, remuneration and social security | 45 | €3,466 | €6,629 | +€3,163 | +91.3% |
| Taxes | 450/3 | €2,966 | €6,629 | +€3,662 | +123.5% |
| Remuneration and social security | 454/9 | €500 | €0 | -€500 | -100.0% |
| Other amounts payable | 47/48 | €6,070 | €6,800 | +€730 | +12.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €110 | €266 | +€156 | +141.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €670 | €691 | +€21 | +3.1% |
| Gross operating margin | 9900 | €5,369 | €13,162 | +€7,794 | +145.2% |
| Operating profit (loss) | 9901 | €4,588 | €12,205 | +€7,617 | +166.0% |
| Financial income | 75/76B | €924 | €654 | -€270 | -29.2% |
| Recurring financial income | 75 | €924 | €654 | -€270 | -29.2% |
| Financial charges | 65/66B | €2,184 | €2,530 | +€345 | +15.8% |
| Recurring financial charges | 65 | €2,184 | €2,530 | +€345 | +15.8% |
| Profit (loss) for the period before taxes | 9903 | €3,328 | €10,329 | +€7,002 | +210.4% |
| Income taxes | 67/77 | €403 | €1,087 | +€684 | +169.7% |
| Profit (loss) for the period | 9904 | €2,924 | €9,242 | +€6,317 | +216.0% |
| Transfer to tax-exempt reserves | 689 | €55 | €0 | -€55 | -100.0% |
| Profit (loss) for the period to be appropriated | 9905 | €2,869 | €9,242 | +€6,373 | +222.1% |
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 11 October 2026 via checked.be.