DOUBLE LIGNE: 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 LIGNE
Largest movements
- Cash +€88,641
up €88,641 (+539%), from €16,432 to €105,073
mainly Net result for the year (+€103,909) and Trade debts (+€14,882)
- Receivables within one year +€6,552
up €6,552 (+36.4%), from €17,983 to €24,534
of which Other amounts receivable: +€11,411
- Tangible fixed assets +€3,619
up €3,619 (+6.5%), from €55,596 to €59,215
of which Furniture and vehicles: +€6,558
- Deferred charges and accrued income +€3,577
up €3,577 (+51.0%), from €7,010 to €10,587
- Reserves +€72,744
up €72,744 (+272%), from €26,771 to €99,515
- Trade debts +€14,882
up €14,882 (+371%), from €4,007 to €18,889
- Tax, wage and social debts +€13,802
up €13,802 (+35,738%), from €39 to €13,841
of which Taxes: +€13,802
- Debts after one year -€6,607
down €6,607 (-27.9%), from €23,698 to €17,091
- Profit (loss) carried forward +€6,248
up €6,248, from -€6,248 to €0
- Gross operating margin +€139,181
up €139,181 (+399%), from €34,872 to €174,053
- Taxes +€48,867
up €48,867 (+1,008%), from €4,848 to €53,715
- Depreciation +€3,413
up €3,413 (+34.9%), from €9,786 to €13,199
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 | €97,020 | €199,409 | +€102,389 | +106% |
| Fixed assets | 21/28 | €55,596 | €59,215 | +€3,619 | +6.5% |
| Tangible fixed assets | 22/27 | €55,596 | €59,215 | +€3,619 | +6.5% |
| Plant, machinery and equipment | 23 | €8,154 | €5,215 | -€2,939 | -36.0% |
| Furniture and vehicles | 24 | €43,647 | €50,205 | +€6,558 | +15.0% |
| Other tangible fixed assets | 26 | €3,795 | €3,795 | = | 0.0% |
| Current assets | 29/58 | €41,425 | €140,194 | +€98,770 | +238% |
| Amounts receivable within one year | 40/41 | €17,983 | €24,534 | +€6,552 | +36.4% |
| Trade receivables | 40 | €16,791 | €11,931 | -€4,859 | -28.9% |
| Other amounts receivable | 41 | €1,192 | €12,603 | +€11,411 | +957% |
| Cash at bank and in hand | 54/58 | €16,432 | €105,073 | +€88,641 | +539% |
| Deferred charges and accrued income | 490/1 | €7,010 | €10,587 | +€3,577 | +51.0% |
| Total equity and liabilities | 10/49 | €97,020 | €199,409 | +€102,389 | +106% |
| Equity | 10/15 | €39,073 | €118,065 | +€78,992 | +202% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €26,771 | €99,515 | +€72,744 | +272% |
| Distributable reserves | 133 | €26,771 | €99,515 | +€72,744 | +272% |
| Profit (loss) carried forward | 14 | -€6,248 | €0 | +€6,248 | |
| Amounts payable | 17/49 | €57,947 | €81,344 | +€23,396 | +40.4% |
| Amounts payable after more than one year | 17 | €23,698 | €17,091 | -€6,607 | -27.9% |
| Financial debts | 170/4 | €23,698 | €17,091 | -€6,607 | -27.9% |
| Amounts payable within one year | 42/48 | €34,249 | €64,252 | +€30,003 | +87.6% |
| Current portion of amounts payable after more than one year | 42 | €6,350 | €6,607 | +€257 | +4.0% |
| Trade debts | 44 | €4,007 | €18,889 | +€14,882 | +371% |
| Suppliers | 440/4 | €4,007 | €18,889 | +€14,882 | +371% |
| Taxes, remuneration and social security | 45 | €39 | €13,841 | +€13,802 | +35,738% |
| Taxes | 450/3 | €39 | €13,841 | +€13,802 | +35,738% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €23,854 | €24,916 | +€1,062 | +4.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,786 | €13,199 | +€3,413 | +34.9% |
| Other operating charges | 640/8 | €2,326 | €1,297 | -€1,029 | -44.2% |
| Gross operating margin | 9900 | €34,872 | €174,053 | +€139,181 | +399% |
| Operating profit (loss) | 9901 | €22,760 | €159,557 | +€136,798 | +601% |
| Financial income | 75/76B | €51 | €35 | -€16 | -32.0% |
| Recurring financial income | 75 | €51 | €35 | -€16 | -32.0% |
| Financial charges | 65/66B | €1,582 | €1,969 | +€387 | +24.5% |
| Recurring financial charges | 65 | €1,582 | €1,969 | +€387 | +24.5% |
| Profit (loss) for the period before taxes | 9903 | €21,229 | €157,624 | +€136,394 | +642% |
| Income taxes | 67/77 | €4,848 | €53,715 | +€48,867 | +1,008% |
| Profit (loss) for the period | 9904 | €16,381 | €103,909 | +€87,527 | +534% |
| Profit (loss) for the period to be appropriated | 9905 | €16,381 | €103,909 | +€87,527 | +534% |
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 18 October 2026 via checked.be.