DOUBLE JUMP: what changed
Two fiscal 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 JUMP
Largest movements
- Cash +€51,438
up €51,438 (+19.3%), from €266,901 to €318,339
mainly Other debts (+€141,271) and Net result for the year (+€80,496)
- Tangible fixed assets -€5,773
down €5,773 (-57.3%), from €10,072 to €4,299
of which Furniture and vehicles: -€4,698
- Receivables within one year +€5,358
up €5,358 (+23.8%), from €22,529 to €27,887
of which Trade receivables: +€14,035
- Other debts +€141,271
up €141,271 (+710.9%), from €19,871 to €161,142
- Reserves -€83,504
down €83,504 (-34.7%), from €240,391 to €156,887
- Short-term financial debts -€7,909
down €7,909 (-54.4%), from €14,549 to €6,640
- Gross operating margin +€42,120
up €42,120 (+62.3%), from €67,589 to €109,709
- Taxes +€8,888
up €8,888 (+71.2%), from €12,483 to €21,371
- Financial charges +€1,139
up €1,139 (+140.7%), from €810 to €1,949
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €299,503 | €350,526 | +€51,023 | +17.0% |
| Fixed assets | 21/28 | €10,072 | €4,299 | -€5,773 | -57.3% |
| Tangible fixed assets | 22/27 | €10,072 | €4,299 | -€5,773 | -57.3% |
| Plant, machinery and equipment | 23 | €1,670 | €595 | -€1,075 | -64.4% |
| Furniture and vehicles | 24 | €8,402 | €3,704 | -€4,698 | -55.9% |
| Current assets | 29/58 | €289,430 | €346,226 | +€56,796 | +19.6% |
| Amounts receivable within one year | 40/41 | €22,529 | €27,887 | +€5,358 | +23.8% |
| Trade receivables | 40 | €13,852 | €27,887 | +€14,035 | +101.3% |
| Other amounts receivable | 41 | €8,677 | €0 | -€8,677 | -100.0% |
| Cash at bank and in hand | 54/58 | €266,901 | €318,339 | +€51,438 | +19.3% |
| Total equity and liabilities | 10/49 | €299,503 | €350,526 | +€51,023 | +17.0% |
| Equity | 10/15 | €260,391 | €176,887 | -€83,504 | -32.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €240,391 | €156,887 | -€83,504 | -34.7% |
| Distributable reserves | 133 | €240,391 | €156,887 | -€83,504 | -34.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €39,112 | €173,638 | +€134,527 | +344.0% |
| Amounts payable within one year | 42/48 | €38,401 | €173,638 | +€135,238 | +352.2% |
| Financial debts | 43 | €14,549 | €6,640 | -€7,909 | -54.4% |
| Credit institutions | 430/8 | €14,549 | €6,640 | -€7,909 | -54.4% |
| Trade debts | 44 | €1,555 | €504 | -€1,051 | -67.6% |
| Suppliers | 440/4 | €1,555 | €504 | -€1,051 | -67.6% |
| Taxes, remuneration and social security | 45 | €2,425 | €5,352 | +€2,926 | +120.7% |
| Taxes | 450/3 | €0 | €2,988 | +€2,988 | |
| Remuneration and social security | 454/9 | €2,425 | €2,364 | -€61 | -2.5% |
| Other amounts payable | 47/48 | €19,871 | €161,142 | +€141,271 | +710.9% |
| Accrued charges and deferred income | 492/3 | €711 | €0 | -€711 | -100.0% |
| Non-recurring operating income | 76A | - | €268 | +€268 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,887 | €5,773 | -€114 | -1.9% |
| Other operating charges | 640/8 | €203 | €120 | -€83 | -40.9% |
| Non-recurring operating charges | 66A | €134 | €0 | -€134 | -100.0% |
| Gross operating margin | 9900 | €67,589 | €109,709 | +€42,120 | +62.3% |
| Operating profit (loss) | 9901 | €61,364 | €103,816 | +€42,452 | +69.2% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100.0% |
| Financial charges | 65/66B | €810 | €1,949 | +€1,139 | +140.7% |
| Recurring financial charges | 65 | €810 | €1,949 | +€1,139 | +140.7% |
| Profit (loss) for the period before taxes | 9903 | €60,555 | €101,867 | +€41,312 | +68.2% |
| Income taxes | 67/77 | €12,483 | €21,371 | +€8,888 | +71.2% |
| Profit (loss) for the period | 9904 | €48,072 | €80,496 | +€32,425 | +67.5% |
| Profit (loss) for the period to be appropriated | 9905 | €48,072 | €80,496 | +€32,425 | +67.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.