EVIDENCES: 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.
EVIDENCES
Largest movements
- Tangible fixed assets -€7,877
down €7,877 (-47.5%), from €16,579 to €8,702
of which Furniture and vehicles: -€5,500
- Receivables within one year +€4,901
up €4,901 (+106%), from €4,605 to €9,507
of which Trade receivables: +€4,920
- Cash -€2,061
down €2,061 (-13.5%), from €15,271 to €13,210
mainly Receivables within one year (-€4,901) and Other debts (-€4,557)
- Trade debts +€4,904
up €4,904 (+187%), from €2,618 to €7,522
- Other debts -€4,557
down €4,557 (-27.4%), from €16,644 to €12,088
- Profit (loss) carried forward -€3,490
down €3,490 (-50.0%), from -€6,982 to -€10,472
- Debts after one year -€3,139
down €3,139 (-92.2%), from €3,405 to €266
- Tax, wage and social debts +€3,017
up €3,017 (+90.3%), from €3,341 to €6,358
of which Taxes: +€1,542
- Gross operating margin -€6,973
down €6,973 (-57.5%), from €12,121 to €5,147
- Depreciation -€2,205
down €2,205 (-21.9%), from €10,081 to €7,877
- Other operating charges -€437
down €437 (-64.7%), from €676 to €239
- Financial charges -€232
down €232 (-42.9%), from €542 to €309
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 | €36,537 | €31,503 | -€5,034 | -13.8% |
| Fixed assets | 21/28 | €16,579 | €8,702 | -€7,877 | -47.5% |
| Tangible fixed assets | 22/27 | €16,579 | €8,702 | -€7,877 | -47.5% |
| Plant, machinery and equipment | 23 | €5,579 | €3,202 | -€2,377 | -42.6% |
| Furniture and vehicles | 24 | €11,000 | €5,500 | -€5,500 | -50.0% |
| Current assets | 29/58 | €19,958 | €22,801 | +€2,842 | +14.2% |
| Amounts receivable within one year | 40/41 | €4,605 | €9,507 | +€4,901 | +106% |
| Trade receivables | 40 | €3,300 | €8,220 | +€4,920 | +149% |
| Other amounts receivable | 41 | €1,305 | €1,287 | -€18 | -1.4% |
| Cash at bank and in hand | 54/58 | €15,271 | €13,210 | -€2,061 | -13.5% |
| Deferred charges and accrued income | 490/1 | €82 | €84 | +€2 | +2.5% |
| Total equity and liabilities | 10/49 | €36,537 | €31,503 | -€5,034 | -13.8% |
| Equity | 10/15 | €5,418 | €1,928 | -€3,490 | -64.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,982 | -€10,472 | -€3,490 | -50.0% |
| Amounts payable | 17/49 | €31,119 | €29,574 | -€1,544 | -5.0% |
| Amounts payable after more than one year | 17 | €3,405 | €266 | -€3,139 | -92.2% |
| Financial debts | 170/4 | €3,405 | €266 | -€3,139 | -92.2% |
| Amounts payable within one year | 42/48 | €27,648 | €29,106 | +€1,458 | +5.3% |
| Current portion of amounts payable after more than one year | 42 | €3,039 | €3,139 | +€100 | +3.3% |
| Trade debts | 44 | €2,618 | €7,522 | +€4,904 | +187% |
| Suppliers | 440/4 | €2,618 | €7,522 | +€4,904 | +187% |
| Advances received on contracts in progress | 46 | €2,006 | - | -€2,006 | |
| Taxes, remuneration and social security | 45 | €3,341 | €6,358 | +€3,017 | +90.3% |
| Taxes | 450/3 | €3,341 | €4,883 | +€1,542 | +46.2% |
| Remuneration and social security | 454/9 | - | €1,475 | +€1,475 | |
| Other amounts payable | 47/48 | €16,644 | €12,088 | -€4,557 | -27.4% |
| Accrued charges and deferred income | 492/3 | €66 | €202 | +€136 | +207% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,081 | €7,877 | -€2,205 | -21.9% |
| Other operating charges | 640/8 | €676 | €239 | -€437 | -64.7% |
| Gross operating margin | 9900 | €12,121 | €5,147 | -€6,973 | -57.5% |
| Operating profit (loss) | 9901 | €1,364 | -€2,968 | -€4,332 | |
| Financial income | 75/76B | €9 | €1 | -€8 | -94.1% |
| Recurring financial income | 75 | €9 | €1 | -€8 | -94.1% |
| Financial charges | 65/66B | €542 | €309 | -€232 | -42.9% |
| Recurring financial charges | 65 | €542 | €309 | -€232 | -42.9% |
| Profit (loss) for the period before taxes | 9903 | €831 | -€3,277 | -€4,107 | |
| Income taxes | 67/77 | €195 | €213 | +€18 | +9.5% |
| Profit (loss) for the period | 9904 | €636 | -€3,490 | -€4,126 | |
| Profit (loss) for the period to be appropriated | 9905 | €636 | -€3,490 | -€4,126 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.