eFORMA: 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.
eFORMA
Largest movements
- Cash +€10,078
up €10,078 (+9.5%), from €105,998 to €116,076
mainly Net result for the year (+€10,857) and Trade debts (+€2,420)
- Receivables after one year +€3,980
new in 2025: €3,980
- Profit (loss) carried forward +€10,857
up €10,857 (+84.4%), from €12,859 to €23,716
- Trade debts +€2,420
new in 2025: €2,420
- Purchases and services -€61,736
no longer reported in 2025 (was €61,736)
- Turnover -€44,000
no longer reported in 2025 (was €44,000)
- Gross operating margin -€1,949
down €1,949 (-15.2%), from €12,859 to €10,910
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 | €110,859 | €124,136 | +€13,277 | +12.0% |
| Current assets | 29/58 | €110,859 | €124,136 | +€13,277 | +12.0% |
| Amounts receivable after more than one year | 29 | - | €3,980 | +€3,980 | |
| Trade receivables | 290 | - | €3,980 | +€3,980 | |
| Amounts receivable within one year | 40/41 | €4,861 | €4,080 | -€781 | -16.1% |
| Other amounts receivable | 41 | €4,861 | €4,080 | -€781 | -16.1% |
| Cash at bank and in hand | 54/58 | €105,998 | €116,076 | +€10,078 | +9.5% |
| Total equity and liabilities | 10/49 | €110,859 | €124,136 | +€13,277 | +12.0% |
| Equity | 10/15 | €12,859 | €23,716 | +€10,857 | +84.4% |
| Profit (loss) carried forward | 14 | €12,859 | €23,716 | +€10,857 | +84.4% |
| Amounts payable | 17/49 | €98,000 | €100,420 | +€2,420 | +2.5% |
| Amounts payable after more than one year | 17 | €98,000 | €98,000 | = | 0.0% |
| Financial debts | 170/4 | - | €98,000 | +€98,000 | |
| Other amounts payable | 178/9 | €98,000 | - | -€98,000 | |
| Amounts payable within one year | 42/48 | - | €2,420 | +€2,420 | |
| Trade debts | 44 | - | €2,420 | +€2,420 | |
| Suppliers | 440/4 | - | €2,420 | +€2,420 | |
| Turnover | 70 | €44,000 | - | -€44,000 | |
| Goods, raw materials, services and sundry goods | 60/61 | €61,736 | - | -€61,736 | |
| Gross operating margin | 9900 | €12,859 | €10,910 | -€1,949 | -15.2% |
| Operating profit (loss) | 9901 | €12,859 | €10,910 | -€1,949 | -15.2% |
| Financial charges | 65/66B | - | €53 | +€53 | |
| Recurring financial charges | 65 | - | €53 | +€53 | |
| Profit (loss) for the period before taxes | 9903 | €12,859 | €10,857 | -€2,002 | -15.6% |
| Profit (loss) for the period | 9904 | €12,859 | €10,857 | -€2,002 | -15.6% |
| Profit (loss) for the period to be appropriated | 9905 | €12,859 | €10,857 | -€2,002 | -15.6% |
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 13 October 2026 via checked.be.