Eksie-perfeksie: 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.
Eksie-perfeksie
Largest movements
- Cash +€73,539
up €73,539 (+251%), from €29,260 to €102,799
mainly Net result for the year (+€35,209) and Depreciation (+€28,349)
- Tangible fixed assets -€28,349
down €28,349 (-35.7%), from €79,360 to €51,011
- Receivables within one year -€15,672
down €15,672 (-52.5%), from €29,878 to €14,206
of which Trade receivables: -€15,672
- Reserves +€47,950
up €47,950 (+75.2%), from €63,775 to €111,725
- Profit (loss) carried forward -€12,741
down €12,741 (-26.6%), from €47,950 to €35,209
- Accrued charges and deferred income -€2,884
down €2,884 (-99.6%), from €2,896 to €12
- Tax, wage and social debts -€2,450
down €2,450 (-11.0%), from €22,170 to €19,720
- Gross operating margin -€10,274
down €10,274 (-12.1%), from €84,650 to €74,377
- Depreciation +€5,616
up €5,616 (+24.7%), from €22,733 to €28,349
- Taxes -€3,198
down €3,198 (-25.9%), from €12,351 to €9,153
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 | €143,393 | €172,997 | +€29,604 | +20.6% |
| Fixed assets | 21/28 | €79,360 | €51,011 | -€28,349 | -35.7% |
| Tangible fixed assets | 22/27 | €79,360 | €51,011 | -€28,349 | -35.7% |
| Furniture and vehicles | 24 | €79,360 | €51,011 | -€28,349 | -35.7% |
| Current assets | 29/58 | €64,033 | €121,986 | +€57,953 | +90.5% |
| Amounts receivable within one year | 40/41 | €29,878 | €14,206 | -€15,672 | -52.5% |
| Trade receivables | 40 | €29,878 | €14,205 | -€15,672 | -52.5% |
| Other amounts receivable | 41 | - | €1 | +€1 | |
| Cash at bank and in hand | 54/58 | €29,260 | €102,799 | +€73,539 | +251% |
| Deferred charges and accrued income | 490/1 | €4,895 | €4,981 | +€86 | +1.8% |
| Total equity and liabilities | 10/49 | €143,393 | €172,997 | +€29,604 | +20.6% |
| Equity | 10/15 | €116,725 | €151,934 | +€35,209 | +30.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €63,775 | €111,725 | +€47,950 | +75.2% |
| Distributable reserves | 133 | €63,775 | €111,725 | +€47,950 | +75.2% |
| Profit (loss) carried forward | 14 | €47,950 | €35,209 | -€12,741 | -26.6% |
| Amounts payable | 17/49 | €26,668 | €21,062 | -€5,605 | -21.0% |
| Amounts payable within one year | 42/48 | €23,772 | €21,051 | -€2,721 | -11.4% |
| Trade debts | 44 | €1,602 | €1,330 | -€271 | -16.9% |
| Suppliers | 440/4 | €1,602 | €1,330 | -€271 | -16.9% |
| Taxes, remuneration and social security | 45 | €22,170 | €19,720 | -€2,450 | -11.0% |
| Taxes | 450/3 | €22,170 | €19,720 | -€2,450 | -11.0% |
| Accrued charges and deferred income | 492/3 | €2,896 | €12 | -€2,884 | -99.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,733 | €28,349 | +€5,616 | +24.7% |
| Other operating charges | 640/8 | €1,515 | €1,382 | -€133 | -8.8% |
| Gross operating margin | 9900 | €84,650 | €74,377 | -€10,274 | -12.1% |
| Operating profit (loss) | 9901 | €60,402 | €44,645 | -€15,757 | -26.1% |
| Financial charges | 65/66B | €101 | €283 | +€182 | +179% |
| Recurring financial charges | 65 | €101 | €283 | +€182 | +179% |
| Profit (loss) for the period before taxes | 9903 | €60,300 | €44,362 | -€15,938 | -26.4% |
| Income taxes | 67/77 | €12,351 | €9,153 | -€3,198 | -25.9% |
| Profit (loss) for the period | 9904 | €47,950 | €35,209 | -€12,741 | -26.6% |
| Profit (loss) for the period to be appropriated | 9905 | €47,950 | €35,209 | -€12,741 | -26.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.