Etincelle: 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.
Etincelle
Largest movements
- Cash +€16,691
up €16,691 (+17.6%), from €94,922 to €111,613
mainly Trade debts (+€24,667) and Net result for the year (+€7,926)
- Trade debts +€24,667
up €24,667 (+189%), from €13,033 to €37,700
- Accrued charges and deferred income -€12,000
down €12,000 (-25.5%), from €47,000 to €35,000
- Profit (loss) carried forward +€7,926
up €7,926 (+12.0%), from €66,009 to €73,935
- Tax, wage and social debts -€3,201
down €3,201 (-8.7%), from €36,928 to €33,727
- Staff costs +€67,766
up €67,766 (+22.8%), from €296,897 to €364,663
- Gross operating margin +€55,253
up €55,253 (+17.4%), from €317,748 to €373,001
- Purchases and services +€14,808
up €14,808 (+16.8%), from €87,913 to €102,721
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 | €162,970 | €180,362 | +€17,392 | +10.7% |
| Fixed assets | 21/28 | €488 | €400 | -€88 | -18.0% |
| Intangible fixed assets | 21 | €88 | - | -€88 | |
| Financial fixed assets | 28 | €400 | €400 | = | 0.0% |
| Current assets | 29/58 | €162,482 | €179,962 | +€17,479 | +10.8% |
| Amounts receivable within one year | 40/41 | €67,560 | €67,373 | -€187 | -0.3% |
| Trade receivables | 40 | €14,031 | - | -€14,031 | |
| Other amounts receivable | 41 | €53,528 | €67,373 | +€13,845 | +25.9% |
| Cash at bank and in hand | 54/58 | €94,922 | €111,613 | +€16,691 | +17.6% |
| Deferred charges and accrued income | 490/1 | - | €975 | +€975 | |
| Total equity and liabilities | 10/49 | €162,970 | €180,362 | +€17,392 | +10.7% |
| Equity | 10/15 | €66,009 | €73,935 | +€7,926 | +12.0% |
| Profit (loss) carried forward | 14 | €66,009 | €73,935 | +€7,926 | +12.0% |
| Amounts payable | 17/49 | €96,961 | €106,427 | +€9,466 | +9.8% |
| Amounts payable within one year | 42/48 | €49,961 | €71,427 | +€21,466 | +43.0% |
| Trade debts | 44 | €13,033 | €37,700 | +€24,667 | +189% |
| Suppliers | 440/4 | €13,033 | €37,700 | +€24,667 | +189% |
| Taxes, remuneration and social security | 45 | €36,928 | €33,727 | -€3,201 | -8.7% |
| Remuneration and social security | 454/9 | €36,928 | €33,727 | -€3,201 | -8.7% |
| Accrued charges and deferred income | 492/3 | €47,000 | €35,000 | -€12,000 | -25.5% |
| Turnover | 70 | €1,460 | - | -€1,460 | |
| Membership fees, donations, legacies and grants | 73 | €403,625 | €473,191 | +€69,566 | +17.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €87,913 | €102,721 | +€14,808 | +16.8% |
| Remuneration, social security and pensions | 62 | €296,897 | €364,663 | +€67,766 | +22.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €480 | €88 | -€392 | -81.7% |
| Other operating charges | 640/8 | €370 | €228 | -€142 | -38.5% |
| Gross operating margin | 9900 | €317,748 | €373,001 | +€55,253 | +17.4% |
| Operating profit (loss) | 9901 | €20,001 | €8,023 | -€11,979 | -59.9% |
| Financial income | 75/76B | - | €60 | +€60 | |
| Recurring financial income | 75 | - | €60 | +€60 | |
| Financial charges | 65/66B | €166 | €157 | -€9 | -5.4% |
| Recurring financial charges | 65 | €166 | €157 | -€9 | -5.4% |
| Profit (loss) for the period before taxes | 9903 | €19,836 | €7,926 | -€11,910 | -60.0% |
| Income taxes | 67/77 | €226 | - | -€226 | |
| Profit (loss) for the period | 9904 | €19,609 | €7,926 | -€11,683 | -59.6% |
| Profit (loss) for the period to be appropriated | 9905 | €19,609 | €7,926 | -€11,683 | -59.6% |
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 18 October 2026 via checked.be.