DOUBLE PRECISION: 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 PRECISION
Largest movements
- Cash +€71,672
up €71,672 (+34.8%), from €206,200 to €277,872
mainly Other debts (+€87,529) and Receivables within one year (+€28,417)
- Receivables within one year -€28,417
down €28,417 (-15.8%), from €179,984 to €151,568
of which Trade receivables: -€29,363
- Other debts +€87,529
up €87,529 (+72.9%), from €120,057 to €207,586
- Reserves -€85,597
down €85,597 (-75.8%), from €112,896 to €27,299
- Trade debts +€26,089
up €26,089 (+19.7%), from €132,699 to €158,787
- Tax, wage and social debts +€13,351
up €13,351 (+634.2%), from €2,105 to €15,456
- Gross operating margin +€3,883
up €3,883 (+16.9%), from €23,022 to €26,905
- Taxes +€1,558
up €1,558 (+44.6%), from €3,493 to €5,051
- Other operating charges -€1,085
down €1,085 (-61.6%), from €1,761 to €676
- Financial charges -€357
down €357 (-4.1%), from €8,682 to €8,325
- Depreciation -€313
down €313 (-11.5%), from €2,728 to €2,414
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 | €394,823 | €435,747 | +€40,924 | +10.4% |
| Fixed assets | 21/28 | €8,015 | €5,608 | -€2,408 | -30.0% |
| Tangible fixed assets | 22/27 | €6,399 | €3,985 | -€2,414 | -37.7% |
| Furniture and vehicles | 24 | €6,399 | €3,985 | -€2,414 | -37.7% |
| Financial fixed assets | 28 | €1,616 | €1,623 | +€7 | +0.4% |
| Current assets | 29/58 | €386,808 | €430,139 | +€43,332 | +11.2% |
| Amounts receivable within one year | 40/41 | €179,984 | €151,568 | -€28,417 | -15.8% |
| Trade receivables | 40 | €173,421 | €144,058 | -€29,363 | -16.9% |
| Other amounts receivable | 41 | €6,564 | €7,510 | +€946 | +14.4% |
| Cash at bank and in hand | 54/58 | €206,200 | €277,872 | +€71,672 | +34.8% |
| Deferred charges and accrued income | 490/1 | €624 | €700 | +€76 | +12.2% |
| Total equity and liabilities | 10/49 | €394,823 | €435,747 | +€40,924 | +10.4% |
| Equity | 10/15 | €131,496 | €45,899 | -€85,597 | -65.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €112,896 | €27,299 | -€85,597 | -75.8% |
| Distributable reserves | 133 | €112,896 | €27,299 | -€85,597 | -75.8% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €263,327 | €389,848 | +€126,521 | +48.0% |
| Amounts payable within one year | 42/48 | €254,861 | €381,829 | +€126,968 | +49.8% |
| Trade debts | 44 | €132,699 | €158,787 | +€26,089 | +19.7% |
| Suppliers | 440/4 | €132,699 | €158,787 | +€26,089 | +19.7% |
| Taxes, remuneration and social security | 45 | €2,105 | €15,456 | +€13,351 | +634.2% |
| Taxes | 450/3 | €2,105 | €15,456 | +€13,351 | +634.2% |
| Other amounts payable | 47/48 | €120,057 | €207,586 | +€87,529 | +72.9% |
| Accrued charges and deferred income | 492/3 | €8,466 | €8,019 | -€447 | -5.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,728 | €2,414 | -€313 | -11.5% |
| Other operating charges | 640/8 | €1,761 | €676 | -€1,085 | -61.6% |
| Gross operating margin | 9900 | €23,022 | €26,905 | +€3,883 | +16.9% |
| Operating profit (loss) | 9901 | €18,534 | €23,815 | +€5,281 | +28.5% |
| Financial income | 75/76B | €255 | €266 | +€11 | +4.2% |
| Recurring financial income | 75 | €255 | €266 | +€11 | +4.2% |
| Financial charges | 65/66B | €8,682 | €8,325 | -€357 | -4.1% |
| Recurring financial charges | 65 | €8,682 | €8,325 | -€357 | -4.1% |
| Profit (loss) for the period before taxes | 9903 | €10,106 | €15,756 | +€5,649 | +55.9% |
| Income taxes | 67/77 | €3,493 | €5,051 | +€1,558 | +44.6% |
| Profit (loss) for the period | 9904 | €6,614 | €10,705 | +€4,092 | +61.9% |
| Profit (loss) for the period to be appropriated | 9905 | €6,614 | €10,705 | +€4,092 | +61.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 August 2024 and 31 August 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.