EXTERNAL STAFF: 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.
EXTERNAL STAFF
Largest movements
- Receivables within one year +€162,593
up €162,593 (+248.7%), from €65,368 to €227,961
of which Trade receivables: +€165,048
- Cash -€20,304
down €20,304 (-36.8%), from €55,150 to €34,847
mainly Receivables within one year (-€162,593) and Investment in fixed assets (net) (-€8,282)
- Tangible fixed assets +€4,643
up €4,643 (+50.7%), from €9,152 to €13,795
of which Furniture and vehicles: +€5,310
- Deferred charges and accrued income -€3,022
down €3,022 (-37.4%), from €8,080 to €5,058
- Trade debts +€74,805
up €74,805 (+237.7%), from €31,474 to €106,279
- Profit (loss) carried forward +€61,475
up €61,475 (+659.9%), from €9,316 to €70,790
- Accrued charges and deferred income +€11,000
new in 2025: €11,000
- Other debts -€5,807
down €5,807 (-11.5%), from €50,540 to €44,734
- Gross operating margin +€49,854
up €49,854 (+48.2%), from €103,501 to €153,355
- Taxes +€17,424
up €17,424 (+231.0%), from €7,544 to €24,969
- Depreciation +€1,758
up €1,758 (+93.4%), from €1,882 to €3,639
- Staff costs +€1,738
up €1,738 (+2.9%), from €60,082 to €61,820
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 | €137,751 | €281,661 | +€143,910 | +104.5% |
| Fixed assets | 21/28 | €9,152 | €13,795 | +€4,643 | +50.7% |
| Tangible fixed assets | 22/27 | €9,152 | €13,795 | +€4,643 | +50.7% |
| Furniture and vehicles | 24 | €4,692 | €10,002 | +€5,310 | +113.2% |
| Other tangible fixed assets | 26 | €4,460 | €3,793 | -€667 | -15.0% |
| Current assets | 29/58 | €128,598 | €267,866 | +€139,268 | +108.3% |
| Amounts receivable within one year | 40/41 | €65,368 | €227,961 | +€162,593 | +248.7% |
| Trade receivables | 40 | €62,913 | €227,961 | +€165,048 | +262.3% |
| Other amounts receivable | 41 | €2,455 | €0 | -€2,455 | -100.0% |
| Cash at bank and in hand | 54/58 | €55,150 | €34,847 | -€20,304 | -36.8% |
| Deferred charges and accrued income | 490/1 | €8,080 | €5,058 | -€3,022 | -37.4% |
| Total equity and liabilities | 10/49 | €137,751 | €281,661 | +€143,910 | +104.5% |
| Equity | 10/15 | €29,316 | €90,790 | +€61,475 | +209.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,316 | €70,790 | +€61,475 | +659.9% |
| Amounts payable | 17/49 | €108,435 | €190,871 | +€82,436 | +76.0% |
| Amounts payable within one year | 42/48 | €108,435 | €179,871 | +€71,436 | +65.9% |
| Trade debts | 44 | €31,474 | €106,279 | +€74,805 | +237.7% |
| Suppliers | 440/4 | €31,474 | €106,279 | +€74,805 | +237.7% |
| Taxes, remuneration and social security | 45 | €26,421 | €28,858 | +€2,437 | +9.2% |
| Taxes | 450/3 | €18,492 | €20,582 | +€2,090 | +11.3% |
| Remuneration and social security | 454/9 | €7,929 | €8,277 | +€348 | +4.4% |
| Other amounts payable | 47/48 | €50,540 | €44,734 | -€5,807 | -11.5% |
| Accrued charges and deferred income | 492/3 | - | €11,000 | +€11,000 | |
| Remuneration, social security and pensions | 62 | €60,082 | €61,820 | +€1,738 | +2.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,882 | €3,639 | +€1,758 | +93.4% |
| Other operating charges | 640/8 | €387 | €410 | +€22 | +5.7% |
| Gross operating margin | 9900 | €103,501 | €153,355 | +€49,854 | +48.2% |
| Operating profit (loss) | 9901 | €41,150 | €87,486 | +€46,336 | +112.6% |
| Financial income | 75/76B | €91 | €138 | +€47 | +52.1% |
| Recurring financial income | 75 | €91 | €138 | +€47 | +52.1% |
| Financial charges | 65/66B | €1,249 | €1,181 | -€68 | -5.4% |
| Recurring financial charges | 65 | €1,249 | €1,181 | -€68 | -5.4% |
| Profit (loss) for the period before taxes | 9903 | €39,992 | €86,443 | +€46,451 | +116.2% |
| Income taxes | 67/77 | €7,544 | €24,969 | +€17,424 | +231.0% |
| Profit (loss) for the period | 9904 | €32,448 | €61,475 | +€29,027 | +89.5% |
| Profit (loss) for the period to be appropriated | 9905 | €32,448 | €61,475 | +€29,027 | +89.5% |
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 3 October 2026 via checked.be.