EXPERTISES: 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.
EXPERTISES
Largest movements
- Cash -€4,282
down €4,282 (-6.9%), from €62,062 to €57,780
mainly Net result for the year (-€7,683) and Trade debts (-€1,963)
- Deferred charges and accrued income -€2,950
down €2,950 (-100.0%), from €2,950 to €0
- Receivables within one year -€830
down €830 (-70.5%), from €1,177 to €347
of which Other amounts receivable: -€830
- Profit (loss) carried forward -€7,683
down €7,683 (-24.7%), from €31,108 to €23,425
- Trade debts -€1,963
down €1,963 (-77.1%), from €2,548 to €585
- Other debts +€742
up €742 (+6.0%), from €12,434 to €13,176
- Gross operating margin -€6,691
down €6,691, from €3 to -€6,688
- Depreciation -€91
down €91 (-9.7%), from €933 to €843
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 | €68,090 | €59,185 | -€8,905 | -13.1% |
| Fixed assets | 21/28 | €1,901 | €1,058 | -€843 | -44.3% |
| Intangible fixed assets | 21 | €517 | €293 | -€224 | -43.3% |
| Tangible fixed assets | 22/27 | €1,384 | €765 | -€619 | -44.7% |
| Furniture and vehicles | 24 | €1,384 | €765 | -€619 | -44.7% |
| Current assets | 29/58 | €66,190 | €58,128 | -€8,062 | -12.2% |
| Amounts receivable within one year | 40/41 | €1,177 | €347 | -€830 | -70.5% |
| Trade receivables | 40 | €0 | €0 | = | |
| Other amounts receivable | 41 | €1,177 | €347 | -€830 | -70.5% |
| Cash at bank and in hand | 54/58 | €62,062 | €57,780 | -€4,282 | -6.9% |
| Deferred charges and accrued income | 490/1 | €2,950 | €0 | -€2,950 | -100.0% |
| Total equity and liabilities | 10/49 | €68,090 | €59,185 | -€8,905 | -13.1% |
| Equity | 10/15 | €53,108 | €45,425 | -€7,683 | -14.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €31,108 | €23,425 | -€7,683 | -24.7% |
| Amounts payable | 17/49 | €14,982 | €13,760 | -€1,222 | -8.2% |
| Amounts payable within one year | 42/48 | €14,982 | €13,760 | -€1,222 | -8.2% |
| Trade debts | 44 | €2,548 | €585 | -€1,963 | -77.1% |
| Suppliers | 440/4 | €2,548 | €585 | -€1,963 | -77.1% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €12,434 | €13,176 | +€742 | +6.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €933 | €843 | -€91 | -9.7% |
| Gross operating margin | 9900 | €3 | -€6,688 | -€6,691 | |
| Operating profit (loss) | 9901 | -€930 | -€7,530 | -€6,600 | -709.4% |
| Financial income | 75/76B | €0 | €25 | +€25 | |
| Recurring financial income | 75 | €0 | €25 | +€25 | |
| Financial charges | 65/66B | €201 | €178 | -€23 | -11.4% |
| Recurring financial charges | 65 | €201 | €178 | -€23 | -11.4% |
| Profit (loss) for the period before taxes | 9903 | -€1,131 | -€7,683 | -€6,552 | -579.2% |
| Income taxes | 67/77 | €0 | - | -€0 | |
| Profit (loss) for the period | 9904 | -€1,131 | -€7,683 | -€6,552 | -579.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,131 | -€7,683 | -€6,552 | -579.2% |
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 4 October 2026 via checked.be.