Event 1982: 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.
Event 1982
Largest movements
- Tangible fixed assets +€122,393
up €122,393 (+489571.3%), from €25 to €122,418
- Receivables within one year +€21,702
up €21,702 (+99.6%), from €21,780 to €43,482
of which Other amounts receivable: +€34,407
- Cash +€6,731
up €6,731 (+11.5%), from €58,478 to €65,209
mainly Debts after one year (+€85,011) and Net result for the year (+€31,822)
- Intangible fixed assets -€5,642
down €5,642 (-33.3%), from €16,926 to €11,284
- Debts after one year +€85,011
new in 2025: €85,011
- Profit (loss) carried forward +€31,822
up €31,822 (+132.0%), from €24,106 to €55,928
- Other debts +€24,191
up €24,191 (+208.3%), from €11,611 to €35,802
- Current portion of long-term debt +€3,436
up €3,436 (+74.8%), from €4,593 to €8,029
- Gross operating margin -€32,578
down €32,578 (-41.2%), from €79,009 to €46,431
- Financial charges +€1,378
up €1,378 (+348.8%), from €395 to €1,773
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 | €97,209 | €243,992 | +€146,783 | +151.0% |
| Fixed assets | 21/28 | €16,951 | €135,302 | +€118,351 | +698.2% |
| Intangible fixed assets | 21 | €16,926 | €11,284 | -€5,642 | -33.3% |
| Tangible fixed assets | 22/27 | €25 | €122,418 | +€122,393 | +489571.3% |
| Furniture and vehicles | 24 | €25 | €41,730 | +€41,705 | +166820.0% |
| Leasing and similar rights | 25 | - | €51,047 | +€51,047 | |
| Other tangible fixed assets | 26 | - | €29,640 | +€29,640 | |
| Financial fixed assets | 28 | - | €1,600 | +€1,600 | |
| Current assets | 29/58 | €80,258 | €108,691 | +€28,433 | +35.4% |
| Amounts receivable within one year | 40/41 | €21,780 | €43,482 | +€21,702 | +99.6% |
| Trade receivables | 40 | €21,780 | €9,075 | -€12,705 | -58.3% |
| Other amounts receivable | 41 | - | €34,407 | +€34,407 | |
| Cash at bank and in hand | 54/58 | €58,478 | €65,209 | +€6,731 | +11.5% |
| Total equity and liabilities | 10/49 | €97,209 | €243,992 | +€146,783 | +151.0% |
| Equity | 10/15 | €72,113 | €103,935 | +€31,822 | +44.1% |
| Contributions | 10/11 | €48,000 | €48,000 | = | 0.0% |
| Reserves | 13 | €7 | €7 | +€0 | +3.0% |
| Non-distributable reserves | 130/1 | €7 | €7 | +€0 | +3.0% |
| Reserves not available under the articles | 1311 | €7 | €7 | +€0 | +3.0% |
| Profit (loss) carried forward | 14 | €24,106 | €55,928 | +€31,822 | +132.0% |
| Amounts payable | 17/49 | €25,096 | €140,057 | +€114,961 | +458.1% |
| Amounts payable after more than one year | 17 | - | €85,011 | +€85,011 | |
| Financial debts | 170/4 | - | €85,011 | +€85,011 | |
| Amounts payable within one year | 42/48 | €25,096 | €54,647 | +€29,551 | +117.8% |
| Current portion of amounts payable after more than one year | 42 | €4,593 | €8,029 | +€3,436 | +74.8% |
| Trade debts | 44 | €1,898 | €2,275 | +€377 | +19.9% |
| Suppliers | 440/4 | €1,898 | €2,275 | +€377 | +19.9% |
| Taxes, remuneration and social security | 45 | €6,994 | €8,540 | +€1,546 | +22.1% |
| Taxes | 450/3 | €6,994 | €8,540 | +€1,546 | +22.1% |
| Other amounts payable | 47/48 | €11,611 | €35,802 | +€24,191 | +208.3% |
| Accrued charges and deferred income | 492/3 | - | €400 | +€400 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,729 | €7,149 | +€420 | +6.2% |
| Other operating charges | 640/8 | €396 | €400 | +€4 | +0.9% |
| Gross operating margin | 9900 | €79,009 | €46,431 | -€32,578 | -41.2% |
| Operating profit (loss) | 9901 | €71,884 | €38,882 | -€33,002 | -45.9% |
| Financial income | 75/76B | €865 | €1,384 | +€519 | +60.0% |
| Recurring financial income | 75 | €865 | €1,384 | +€519 | +60.0% |
| Financial charges | 65/66B | €395 | €1,773 | +€1,378 | +348.8% |
| Recurring financial charges | 65 | €395 | €1,773 | +€1,378 | +348.8% |
| Profit (loss) for the period before taxes | 9903 | €72,354 | €38,493 | -€33,861 | -46.8% |
| Income taxes | 67/77 | €6,870 | €6,671 | -€199 | -2.9% |
| Profit (loss) for the period | 9904 | €65,484 | €31,822 | -€33,662 | -51.4% |
| Profit (loss) for the period to be appropriated | 9905 | €65,484 | €31,822 | -€33,662 | -51.4% |
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 7 October 2026 via checked.be.