ECRITURE: 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.
ECRITURE
Largest movements
- Tangible fixed assets -€2,056
down €2,056 (-8.7%), from €23,563 to €21,507
of which Land and buildings: -€1,521
- Other debts -€6,600
down €6,600 (-100.0%), from €6,600 to €0
- Profit (loss) carried forward +€4,337
up €4,337 (+35.4%), from €12,251 to €16,588
- Gross operating margin +€6,172
up €6,172 (+86.4%), from €7,143 to €13,315
- Other operating charges +€338
up €338 (+5.3%), from €6,332 to €6,671
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 | €139,774 | €137,651 | -€2,123 | -1.5% |
| Fixed assets | 21/28 | €23,563 | €21,507 | -€2,056 | -8.7% |
| Tangible fixed assets | 22/27 | €23,563 | €21,507 | -€2,056 | -8.7% |
| Land and buildings | 22 | €21,957 | €20,436 | -€1,521 | -6.9% |
| Plant, machinery and equipment | 23 | €1,606 | €1,071 | -€535 | -33.3% |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Current assets | 29/58 | €116,211 | €116,144 | -€66 | -0.1% |
| Amounts receivable within one year | 40/41 | €115,625 | €115,664 | +€39 | 0.0% |
| Other amounts receivable | 41 | €115,625 | €115,664 | +€39 | 0.0% |
| Cash at bank and in hand | 54/58 | €137 | €14 | -€123 | -89.7% |
| Deferred charges and accrued income | 490/1 | €448 | €466 | +€18 | +3.9% |
| Total equity and liabilities | 10/49 | €139,774 | €137,651 | -€2,123 | -1.5% |
| Equity | 10/15 | €132,711 | €137,048 | +€4,337 | +3.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €101,860 | €101,860 | = | 0.0% |
| Distributable reserves | 133 | €101,860 | €101,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,251 | €16,588 | +€4,337 | +35.4% |
| Amounts payable | 17/49 | €7,063 | €603 | -€6,460 | -91.5% |
| Amounts payable within one year | 42/48 | €7,025 | €603 | -€6,422 | -91.4% |
| Trade debts | 44 | €425 | €590 | +€164 | +38.6% |
| Suppliers | 440/4 | €425 | €590 | +€164 | +38.6% |
| Taxes, remuneration and social security | 45 | €0 | €14 | +€14 | |
| Taxes | 450/3 | €0 | €14 | +€14 | |
| Other amounts payable | 47/48 | €6,600 | €0 | -€6,600 | -100.0% |
| Accrued charges and deferred income | 492/3 | €38 | €0 | -€38 | -100.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,056 | €2,056 | = | 0.0% |
| Other operating charges | 640/8 | €6,332 | €6,671 | +€338 | +5.3% |
| Gross operating margin | 9900 | €7,143 | €13,315 | +€6,172 | +86.4% |
| Operating profit (loss) | 9901 | -€1,245 | €4,588 | +€5,833 | |
| Financial charges | 65/66B | €293 | €237 | -€56 | -19.1% |
| Recurring financial charges | 65 | €293 | €237 | -€56 | -19.1% |
| Profit (loss) for the period before taxes | 9903 | -€1,539 | €4,351 | +€5,889 | |
| Income taxes | 67/77 | - | €14 | +€14 | |
| Profit (loss) for the period | 9904 | -€1,539 | €4,337 | +€5,876 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,539 | €4,337 | +€5,876 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.