El padre: 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.
El padre
Largest movements
- Current investments +€640,719
up €640,719 (+15.8%), from €4.0m to €4.7m
- Cash -€522,756
down €522,756 (-29.2%), from €1.8m to €1.3m
mainly Current investments (-€640,719) and Tax, wage and social debts (-€206,791)
- Receivables after one year -€325,000
down €325,000 (-12.7%), from €2.5m to €2.2m
- Tax, wage and social debts -€206,791
down €206,791 (-93.8%), from €220,572 to €13,781
- Gross operating margin -€2.2m
down €2.2m, from €2.1m to -€20,292
- Taxes -€186,492
down €186,492 (-84.3%), from €221,097 to €34,605
- Financial income -€68,931
down €68,931 (-25.4%), from €270,893 to €201,963
- Financial charges +€62,256
up €62,256, from -€12,129 to €50,128
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 | €8,466,007 | €8,326,745 | -€139,262 | -1.6% |
| Current assets | 29/58 | €8,466,007 | €8,326,745 | -€139,262 | -1.6% |
| Amounts receivable after more than one year | 29 | €2,549,996 | €2,224,996 | -€325,000 | -12.7% |
| Other amounts receivable | 291 | €2,549,996 | €2,224,996 | -€325,000 | -12.7% |
| Amounts receivable within one year | 40/41 | €18,525 | €64,633 | +€46,109 | +248.9% |
| Trade receivables | 40 | - | €10,000 | +€10,000 | |
| Other amounts receivable | 41 | €18,525 | €54,633 | +€36,109 | +194.9% |
| Current investments | 50/53 | €4,046,893 | €4,687,612 | +€640,719 | +15.8% |
| Cash at bank and in hand | 54/58 | €1,787,729 | €1,264,973 | -€522,756 | -29.2% |
| Deferred charges and accrued income | 490/1 | €62,864 | €84,530 | +€21,666 | +34.5% |
| Total equity and liabilities | 10/49 | €8,466,007 | €8,326,745 | -€139,262 | -1.6% |
| Equity | 10/15 | €8,230,154 | €8,311,375 | +€81,221 | +1.0% |
| Contributions | 10/11 | €2,352,400 | €2,352,400 | = | 0.0% |
| Reserves | 13 | €5,877,754 | €5,958,975 | +€81,221 | +1.4% |
| Distributable reserves | 133 | €5,877,754 | €5,958,975 | +€81,221 | +1.4% |
| Amounts payable | 17/49 | €235,853 | €15,370 | -€220,483 | -93.5% |
| Amounts payable within one year | 42/48 | €234,908 | €15,070 | -€219,839 | -93.6% |
| Trade debts | 44 | €2,001 | €1,289 | -€712 | -35.6% |
| Suppliers | 440/4 | €2,001 | €1,289 | -€712 | -35.6% |
| Taxes, remuneration and social security | 45 | €220,572 | €13,781 | -€206,791 | -93.8% |
| Taxes | 450/3 | €220,572 | €13,781 | -€206,791 | -93.8% |
| Other amounts payable | 47/48 | €12,335 | - | -€12,335 | |
| Accrued charges and deferred income | 492/3 | €944 | €300 | -€644 | -68.2% |
| Non-recurring operating income | 76A | €2,276,867 | - | -€2.3m | |
| Other operating charges | 640/8 | €1,913 | €1,841 | -€72 | -3.8% |
| Non-recurring operating charges | 66A | €501 | €13,877 | +€13,376 | +2670.8% |
| Gross operating margin | 9900 | €2,146,210 | -€20,292 | -€2.2m | |
| Operating profit (loss) | 9901 | €2,143,796 | -€36,009 | -€2.2m | |
| Financial income | 75/76B | €270,893 | €201,963 | -€68,931 | -25.4% |
| Recurring financial income | 75 | €270,893 | €201,963 | -€68,931 | -25.4% |
| Financial charges | 65/66B | -€12,129 | €50,128 | +€62,256 | |
| Recurring financial charges | 65 | -€12,129 | €50,128 | +€62,256 | |
| Profit (loss) for the period before taxes | 9903 | €2,426,817 | €115,826 | -€2.3m | -95.2% |
| Income taxes | 67/77 | €221,097 | €34,605 | -€186,492 | -84.3% |
| Profit (loss) for the period | 9904 | €2,205,721 | €81,221 | -€2.1m | -96.3% |
| Profit (loss) for the period to be appropriated | 9905 | €2,205,721 | €81,221 | -€2.1m | -96.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.