ExpertDetect: 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.
ExpertDetect
Largest movements
- Receivables within one year +€16,750
up €16,750 (+186.0%), from €9,004 to €25,753
of which Trade receivables: +€13,874
- Cash +€9,423
up €9,423 (+116.0%), from €8,126 to €17,548
mainly Net result for the year (+€14,912) and Tax, wage and social debts (+€13,675)
- Tangible fixed assets +€3,456
up €3,456 (+166.2%), from €2,079 to €5,535
- Deferred charges and accrued income +€2,198
up €2,198 (+219.8%), from €1,000 to €3,198
- Tax, wage and social debts +€13,675
up €13,675 (+376.6%), from €3,631 to €17,306
- Reserves +€13,621
new in 2025: €13,621
- Trade debts +€12,684
up €12,684 (+170.6%), from €7,436 to €20,120
- Current portion of long-term debt -€9,000
down €9,000 (-100.0%), from €9,000 to €0
- Profit (loss) carried forward +€1,292
up €1,292, from -€1,292 to €0
- Gross operating margin +€25,702
up €25,702, from -€1,010 to €24,693
- Taxes +€8,067
up €8,067 (+14049.1%), from €57 to €8,124
- Depreciation +€1,246
up €1,246 (+2249.0%), from €55 to €1,301
- Financial charges +€348
up €348 (+205.5%), from €169 to €517
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 | €21,709 | €53,725 | +€32,016 | +147.5% |
| Fixed assets | 21/28 | €3,579 | €7,225 | +€3,646 | +101.9% |
| Tangible fixed assets | 22/27 | €2,079 | €5,535 | +€3,456 | +166.2% |
| Furniture and vehicles | 24 | €2,079 | €5,535 | +€3,456 | +166.2% |
| Financial fixed assets | 28 | €1,500 | €1,690 | +€190 | +12.7% |
| Current assets | 29/58 | €18,130 | €46,500 | +€28,370 | +156.5% |
| Amounts receivable within one year | 40/41 | €9,004 | €25,753 | +€16,750 | +186.0% |
| Trade receivables | 40 | €8,061 | €21,935 | +€13,874 | +172.1% |
| Other amounts receivable | 41 | €943 | €3,818 | +€2,876 | +305.1% |
| Cash at bank and in hand | 54/58 | €8,126 | €17,548 | +€9,423 | +116.0% |
| Deferred charges and accrued income | 490/1 | €1,000 | €3,198 | +€2,198 | +219.8% |
| Total equity and liabilities | 10/49 | €21,709 | €53,725 | +€32,016 | +147.5% |
| Equity | 10/15 | €1,208 | €16,121 | +€14,912 | +1234.3% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | - | €13,621 | +€13,621 | |
| Distributable reserves | 133 | - | €13,621 | +€13,621 | |
| Profit (loss) carried forward | 14 | -€1,292 | €0 | +€1,292 | |
| Amounts payable | 17/49 | €20,501 | €37,604 | +€17,104 | +83.4% |
| Amounts payable within one year | 42/48 | €20,501 | €37,604 | +€17,104 | +83.4% |
| Current portion of amounts payable after more than one year | 42 | €9,000 | €0 | -€9,000 | -100.0% |
| Trade debts | 44 | €7,436 | €20,120 | +€12,684 | +170.6% |
| Suppliers | 440/4 | €7,436 | €20,120 | +€12,684 | +170.6% |
| Taxes, remuneration and social security | 45 | €3,631 | €17,306 | +€13,675 | +376.6% |
| Taxes | 450/3 | €3,631 | €17,306 | +€13,675 | +376.6% |
| Other amounts payable | 47/48 | €434 | €178 | -€256 | -58.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €55 | €1,301 | +€1,246 | +2249.0% |
| Gross operating margin | 9900 | -€1,010 | €24,693 | +€25,702 | |
| Operating profit (loss) | 9901 | -€1,065 | €23,392 | +€24,457 | |
| Financial income | 75/76B | €0 | €163 | +€163 | +162630.0% |
| Recurring financial income | 75 | €0 | €163 | +€163 | +162630.0% |
| Financial charges | 65/66B | €169 | €517 | +€348 | +205.5% |
| Recurring financial charges | 65 | €169 | €517 | +€348 | +205.5% |
| Profit (loss) for the period before taxes | 9903 | -€1,234 | €23,037 | +€24,271 | |
| Income taxes | 67/77 | €57 | €8,124 | +€8,067 | +14049.1% |
| Profit (loss) for the period | 9904 | -€1,292 | €14,912 | +€16,204 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,292 | €14,912 | +€16,204 |
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 9 October 2026 via checked.be.