DRAWING ASSISTANCE: 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.
DRAWING ASSISTANCE
Largest movements
- Cash +€32,882
up €32,882 (+46.3%), from €70,969 to €103,850
mainly Net result for the year (+€57,895) and Depreciation (+€15,897)
- Receivables within one year +€9,769
up €9,769 (+863%), from €1,132 to €10,901
of which Trade receivables: +€10,425
- Tangible fixed assets +€1,685
up €1,685 (+6.5%), from €25,769 to €27,454
of which Plant, machinery and equipment: +€11,255
- Reserves +€57,895
up €57,895 (+111%), from €51,967 to €109,862
- Debts after one year -€10,466
no longer reported in 2025 (was €10,466)
- Other debts -€6,823
down €6,823 (-84.1%), from €8,114 to €1,292
- Current portion of long-term debt -€3,588
down €3,588 (-25.5%), from €14,055 to €10,466
- Tax, wage and social debts +€3,529
up €3,529 (+46.1%), from €7,649 to €11,177
of which Taxes: +€3,165
- Gross operating margin +€37,150
up €37,150 (+32.9%), from €112,883 to €150,034
- Taxes +€9,618
up €9,618 (+109%), from €8,808 to €18,426
- Staff costs +€1,798
up €1,798 (+3.3%), from €54,450 to €56,248
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 | €101,745 | €145,488 | +€43,743 | +43.0% |
| Fixed assets | 21/28 | €25,769 | €27,454 | +€1,685 | +6.5% |
| Tangible fixed assets | 22/27 | €25,769 | €27,454 | +€1,685 | +6.5% |
| Plant, machinery and equipment | 23 | €4,410 | €15,665 | +€11,255 | +255% |
| Furniture and vehicles | 24 | €21,359 | €11,789 | -€9,571 | -44.8% |
| Current assets | 29/58 | €75,976 | €118,034 | +€42,058 | +55.4% |
| Amounts receivable within one year | 40/41 | €1,132 | €10,901 | +€9,769 | +863% |
| Trade receivables | 40 | €476 | €10,901 | +€10,425 | +2,190% |
| Other amounts receivable | 41 | €656 | - | -€656 | |
| Cash at bank and in hand | 54/58 | €70,969 | €103,850 | +€32,882 | +46.3% |
| Deferred charges and accrued income | 490/1 | €3,876 | €3,282 | -€593 | -15.3% |
| Total equity and liabilities | 10/49 | €101,745 | €145,488 | +€43,743 | +43.0% |
| Equity | 10/15 | €58,167 | €116,062 | +€57,895 | +99.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €51,967 | €109,862 | +€57,895 | +111% |
| Distributable reserves | 133 | €51,967 | €109,862 | +€57,895 | +111% |
| Amounts payable | 17/49 | €43,578 | €29,426 | -€14,152 | -32.5% |
| Amounts payable after more than one year | 17 | €10,466 | - | -€10,466 | |
| Financial debts | 170/4 | €10,466 | - | -€10,466 | |
| Amounts payable within one year | 42/48 | €33,112 | €29,426 | -€3,686 | -11.1% |
| Current portion of amounts payable after more than one year | 42 | €14,055 | €10,466 | -€3,588 | -25.5% |
| Trade debts | 44 | €3,294 | €6,491 | +€3,197 | +97.0% |
| Suppliers | 440/4 | €3,294 | €6,491 | +€3,197 | +97.0% |
| Taxes, remuneration and social security | 45 | €7,649 | €11,177 | +€3,529 | +46.1% |
| Taxes | 450/3 | €1,808 | €4,973 | +€3,165 | +175% |
| Remuneration and social security | 454/9 | €5,840 | €6,204 | +€364 | +6.2% |
| Other amounts payable | 47/48 | €8,114 | €1,292 | -€6,823 | -84.1% |
| Remuneration, social security and pensions | 62 | €54,450 | €56,248 | +€1,798 | +3.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,234 | €15,897 | +€663 | +4.4% |
| Other operating charges | 640/8 | €298 | €353 | +€55 | +18.4% |
| Non-recurring operating charges | 66A | - | €906 | +€906 | |
| Gross operating margin | 9900 | €112,883 | €150,034 | +€37,150 | +32.9% |
| Operating profit (loss) | 9901 | €42,902 | €76,629 | +€33,727 | +78.6% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €508 | €308 | -€200 | -39.4% |
| Recurring financial charges | 65 | €508 | €308 | -€200 | -39.4% |
| Profit (loss) for the period before taxes | 9903 | €42,393 | €76,321 | +€33,927 | +80.0% |
| Income taxes | 67/77 | €8,808 | €18,426 | +€9,618 | +109% |
| Profit (loss) for the period | 9904 | €33,585 | €57,895 | +€24,309 | +72.4% |
| Profit (loss) for the period to be appropriated | 9905 | €33,585 | €57,895 | +€24,309 | +72.4% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.