EX VERBIS: 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.
EX VERBIS
Largest movements
- Cash +€2,272
up €2,272 (+10.8%), from €21,016 to €23,288
mainly Net result for the year (+€4,335) and Tax, wage and social debts (+€1,279)
- Profit (loss) carried forward +€1,655
no longer reported in 2025 (was -€1,655)
- Tax, wage and social debts +€1,279
up €1,279 (+198.0%), from €646 to €1,925
- Other debts -€662
down €662 (-19.1%), from €3,475 to €2,813
- Gross operating margin +€7,419
up €7,419, from -€1,062 to €6,357
- Taxes +€1,438
new in 2025: €1,438
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 | €21,016 | €23,288 | +€2,272 | +10.8% |
| Current assets | 29/58 | €21,016 | €23,288 | +€2,272 | +10.8% |
| Cash at bank and in hand | 54/58 | €21,016 | €23,288 | +€2,272 | +10.8% |
| Total equity and liabilities | 10/49 | €21,016 | €23,288 | +€2,272 | +10.8% |
| Equity | 10/15 | €16,895 | €18,550 | +€1,655 | +9.8% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,655 | - | +€1,655 | |
| Amounts payable | 17/49 | €4,121 | €4,738 | +€617 | +15.0% |
| Amounts payable within one year | 42/48 | €4,121 | €4,738 | +€617 | +15.0% |
| Taxes, remuneration and social security | 45 | €646 | €1,925 | +€1,279 | +198.0% |
| Taxes | 450/3 | €646 | €1,925 | +€1,279 | +198.0% |
| Other amounts payable | 47/48 | €3,475 | €2,813 | -€662 | -19.1% |
| Other operating charges | 640/8 | €437 | €400 | -€37 | -8.5% |
| Gross operating margin | 9900 | -€1,062 | €6,357 | +€7,419 | |
| Operating profit (loss) | 9901 | -€1,499 | €5,957 | +€7,456 | |
| Financial charges | 65/66B | €156 | €184 | +€28 | +17.9% |
| Recurring financial charges | 65 | €156 | €184 | +€28 | +17.9% |
| Profit (loss) for the period before taxes | 9903 | -€1,655 | €5,773 | +€7,428 | |
| Income taxes | 67/77 | - | €1,438 | +€1,438 | |
| Profit (loss) for the period | 9904 | -€1,655 | €4,335 | +€5,990 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,655 | €4,335 | +€5,990 |
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 6 October 2026 via checked.be.