EU DATA LEX: 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.
EU DATA LEX
Largest movements
- Cash -€35,930
down €35,930 (-94.9%), from €37,866 to €1,936
mainly Net result for the year (-€24,812) and Tax, wage and social debts (-€13,085)
- Tangible fixed assets -€7,020
down €7,020 (-35.0%), from €20,034 to €13,014
- Receivables within one year -€3,261
down €3,261 (-42.4%), from €7,694 to €4,433
of which Other amounts receivable: -€3,580
- Profit (loss) carried forward -€24,812
down €24,812, from €13,495 to -€11,317
- Tax, wage and social debts -€13,085
down €13,085 (-82.0%), from €15,967 to €2,881
of which Taxes: -€10,725
- Trade debts -€8,314
down €8,314 (-99.2%), from €8,383 to €69
- Gross operating margin -€26,495
down €26,495, from €8,680 to -€17,815
- Depreciation +€6,251
up €6,251 (+812.7%), from €769 to €7,020
- Taxes -€2,011
down €2,011 (-91.0%), from €2,210 to €199
- Financial income +€601
new in 2025: €601
- Other operating charges +€303
new in 2025: €303
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 | €65,594 | €19,383 | -€46,211 | -70.4% |
| Fixed assets | 21/28 | €20,034 | €13,014 | -€7,020 | -35.0% |
| Tangible fixed assets | 22/27 | €20,034 | €13,014 | -€7,020 | -35.0% |
| Furniture and vehicles | 24 | €20,034 | €13,014 | -€7,020 | -35.0% |
| Current assets | 29/58 | €45,560 | €6,369 | -€39,191 | -86.0% |
| Amounts receivable within one year | 40/41 | €7,694 | €4,433 | -€3,261 | -42.4% |
| Trade receivables | 40 | €200 | €519 | +€319 | +159.3% |
| Other amounts receivable | 41 | €7,494 | €3,914 | -€3,580 | -47.8% |
| Cash at bank and in hand | 54/58 | €37,866 | €1,936 | -€35,930 | -94.9% |
| Total equity and liabilities | 10/49 | €65,594 | €19,383 | -€46,211 | -70.4% |
| Equity | 10/15 | €41,245 | €16,433 | -€24,812 | -60.2% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Outside capital | 11 | €2,500 | €2,500 | = | 0.0% |
| Other | 1109/19 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €25,250 | €25,250 | = | 0.0% |
| Non-distributable reserves | 130/1 | €250 | €250 | = | 0.0% |
| Legal reserve | 130 | €250 | €250 | = | 0.0% |
| Distributable reserves | 133 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,495 | -€11,317 | -€24,812 | |
| Amounts payable | 17/49 | €24,349 | €2,950 | -€21,399 | -87.9% |
| Amounts payable within one year | 42/48 | €24,349 | €2,950 | -€21,399 | -87.9% |
| Trade debts | 44 | €8,383 | €69 | -€8,314 | -99.2% |
| Suppliers | 440/4 | €8,383 | €69 | -€8,314 | -99.2% |
| Taxes, remuneration and social security | 45 | €15,967 | €2,881 | -€13,085 | -82.0% |
| Taxes | 450/3 | €13,607 | €2,881 | -€10,725 | -78.8% |
| Remuneration and social security | 454/9 | €2,360 | - | -€2,360 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €769 | €7,020 | +€6,251 | +812.7% |
| Other operating charges | 640/8 | - | €303 | +€303 | |
| Gross operating margin | 9900 | €8,680 | -€17,815 | -€26,495 | |
| Operating profit (loss) | 9901 | €7,911 | -€25,139 | -€33,050 | |
| Financial income | 75/76B | - | €601 | +€601 | |
| Recurring financial income | 75 | - | €601 | +€601 | |
| Financial charges | 65/66B | -€39 | €75 | +€114 | |
| Recurring financial charges | 65 | -€39 | €75 | +€114 | |
| Profit (loss) for the period before taxes | 9903 | €7,950 | -€24,613 | -€32,563 | |
| Income taxes | 67/77 | €2,210 | €199 | -€2,011 | -91.0% |
| Profit (loss) for the period | 9904 | €5,741 | -€24,812 | -€30,552 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,741 | -€24,812 | -€30,552 |
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 2 October 2026 via checked.be.