Dropout: 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.
Dropout
Largest movements
- Receivables within one year -€14,469
down €14,469 (-79.0%), from €18,312 to €3,843
of which Trade receivables: -€11,779
- Cash -€10,695
down €10,695 (-21.8%), from €49,118 to €38,423
mainly Contributions, distributions and other (-€29,412) and Net result for the year (-€14,359)
- Tangible fixed assets -€1,208
down €1,208 (-25.0%), from €4,841 to €3,633
- Deferred charges and accrued income -€780
down €780 (-21.9%), from €3,557 to €2,778
- Profit (loss) carried forward -€43,771
down €43,771 (-90.8%), from €48,213 to €4,442
- Other debts +€25,272
up €25,272 (+582%), from €4,341 to €29,613
- Tax, wage and social debts -€12,444
down €12,444 (-78.1%), from €15,937 to €3,493
- Advances received +€5,934
up €5,934 (+186%), from €3,195 to €9,129
- Trade debts -€2,143
down €2,143 (-100%), from €2,143 to €0
- Gross operating margin -€61,537
down €61,537, from €49,659 to -€11,878
- Taxes -€10,686
down €10,686 (-98.2%), from €10,877 to €191
- Depreciation +€587
up €587 (+94.5%), from €621 to €1,208
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 | €75,828 | €48,677 | -€27,151 | -35.8% |
| Fixed assets | 21/28 | €4,841 | €3,633 | -€1,208 | -25.0% |
| Tangible fixed assets | 22/27 | €4,841 | €3,633 | -€1,208 | -25.0% |
| Furniture and vehicles | 24 | €4,841 | €3,633 | -€1,208 | -25.0% |
| Current assets | 29/58 | €70,987 | €45,044 | -€25,943 | -36.5% |
| Amounts receivable within one year | 40/41 | €18,312 | €3,843 | -€14,469 | -79.0% |
| Trade receivables | 40 | €13,298 | €1,520 | -€11,779 | -88.6% |
| Other amounts receivable | 41 | €5,014 | €2,323 | -€2,691 | -53.7% |
| Cash at bank and in hand | 54/58 | €49,118 | €38,423 | -€10,695 | -21.8% |
| Deferred charges and accrued income | 490/1 | €3,557 | €2,778 | -€780 | -21.9% |
| Total equity and liabilities | 10/49 | €75,828 | €48,677 | -€27,151 | -35.8% |
| Equity | 10/15 | €50,213 | €6,442 | -€43,771 | -87.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €48,213 | €4,442 | -€43,771 | -90.8% |
| Amounts payable | 17/49 | €25,616 | €42,235 | +€16,619 | +64.9% |
| Amounts payable within one year | 42/48 | €25,616 | €42,235 | +€16,619 | +64.9% |
| Trade debts | 44 | €2,143 | €0 | -€2,143 | -100% |
| Suppliers | 440/4 | €2,143 | €0 | -€2,143 | -100% |
| Advances received on contracts in progress | 46 | €3,195 | €9,129 | +€5,934 | +186% |
| Taxes, remuneration and social security | 45 | €15,937 | €3,493 | -€12,444 | -78.1% |
| Taxes | 450/3 | €15,937 | €3,493 | -€12,444 | -78.1% |
| Other amounts payable | 47/48 | €4,341 | €29,613 | +€25,272 | +582% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €621 | €1,208 | +€587 | +94.5% |
| Other operating charges | 640/8 | €920 | €879 | -€41 | -4.5% |
| Gross operating margin | 9900 | €49,659 | -€11,878 | -€61,537 | |
| Operating profit (loss) | 9901 | €48,117 | -€13,965 | -€62,082 | |
| Financial income | 75/76B | €0 | €15 | +€15 | |
| Recurring financial income | 75 | €0 | €15 | +€15 | |
| Financial charges | 65/66B | €158 | €218 | +€59 | +37.5% |
| Recurring financial charges | 65 | €158 | €218 | +€59 | +37.5% |
| Profit (loss) for the period before taxes | 9903 | €47,959 | -€14,168 | -€62,127 | |
| Income taxes | 67/77 | €10,877 | €191 | -€10,686 | -98.2% |
| Profit (loss) for the period | 9904 | €37,082 | -€14,359 | -€51,441 | |
| Profit (loss) for the period to be appropriated | 9905 | €37,082 | -€14,359 | -€51,441 |
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 14 October 2026 via checked.be.