DYNAMIC: 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.
DYNAMIC
Largest movements
- Tangible fixed assets -€4,783
down €4,783 (-6.3%), from €75,843 to €71,060
- Cash -€2,115
down €2,115 (-10.9%), from €19,322 to €17,207
mainly Net result for the year (-€8,105) and Accrued charges and deferred income (-€500)
- Receivables within one year -€1,604
down €1,604 (-24.3%), from €6,607 to €5,002
of which Other amounts receivable: -€1,604
- Profit (loss) carried forward -€8,105
down €8,105 (-8.5%), from -€95,057 to -€103,162
- Gross operating margin +€3,638
up €3,638 (+98.5%), from -€3,691 to -€54
- Financial income -€103
down €103 (-26.4%), from €391 to €288
- Other operating charges +€93
up €93 (+2.7%), from €3,411 to €3,504
- Depreciation -€83
down €83 (-1.7%), from €4,865 to €4,783
- Financial charges -€45
down €45 (-46.2%), from €98 to €52
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 | €102,162 | €93,557 | -€8,605 | -8.4% |
| Fixed assets | 21/28 | €75,843 | €71,060 | -€4,783 | -6.3% |
| Tangible fixed assets | 22/27 | €75,843 | €71,060 | -€4,783 | -6.3% |
| Land and buildings | 22 | €75,843 | €71,060 | -€4,783 | -6.3% |
| Current assets | 29/58 | €26,319 | €22,497 | -€3,823 | -14.5% |
| Amounts receivable within one year | 40/41 | €6,607 | €5,002 | -€1,604 | -24.3% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €6,607 | €5,002 | -€1,604 | -24.3% |
| Cash at bank and in hand | 54/58 | €19,322 | €17,207 | -€2,115 | -10.9% |
| Deferred charges and accrued income | 490/1 | €391 | €288 | -€103 | -26.4% |
| Total equity and liabilities | 10/49 | €102,162 | €93,557 | -€8,605 | -8.4% |
| Equity | 10/15 | €100,162 | €92,057 | -€8,105 | -8.1% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €174,759 | €174,759 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €174,759 | €174,759 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€95,057 | -€103,162 | -€8,105 | -8.5% |
| Amounts payable | 17/49 | €2,000 | €1,500 | -€500 | -25.0% |
| Accrued charges and deferred income | 492/3 | €2,000 | €1,500 | -€500 | -25.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,865 | €4,783 | -€83 | -1.7% |
| Other operating charges | 640/8 | €3,411 | €3,504 | +€93 | +2.7% |
| Gross operating margin | 9900 | -€3,691 | -€54 | +€3,638 | +98.5% |
| Operating profit (loss) | 9901 | -€11,968 | -€8,340 | +€3,628 | +30.3% |
| Financial income | 75/76B | €391 | €288 | -€103 | -26.4% |
| Recurring financial income | 75 | €391 | €288 | -€103 | -26.4% |
| Financial charges | 65/66B | €98 | €52 | -€45 | -46.2% |
| Recurring financial charges | 65 | €98 | €52 | -€45 | -46.2% |
| Profit (loss) for the period before taxes | 9903 | -€11,675 | -€8,105 | +€3,569 | +30.6% |
| Profit (loss) for the period | 9904 | -€11,675 | -€8,105 | +€3,569 | +30.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,675 | -€8,105 | +€3,569 | +30.6% |
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 9 October 2026 via checked.be.