Extra Hand: 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.
Extra Hand
Largest movements
- Cash -€23,774
down €23,774 (-60.0%), from €39,594 to €15,820
mainly Receivables within one year (-€18,052) and Deferred charges and accrued income (-€9,729)
- Receivables within one year +€18,052
new in 2025: €18,052
of which Other amounts receivable: +€16,206
- Deferred charges and accrued income +€9,729
up €9,729 (+119.2%), from €8,165 to €17,894
- Tax, wage and social debts +€8,056
up €8,056 (+50.9%), from €15,833 to €23,889
of which Remuneration and social security: +€10,331
- Other debts -€5,362
down €5,362 (-100.0%), from €5,362 to €0
- Trade debts +€2,340
up €2,340 (+1059.0%), from €221 to €2,561
- Accrued charges and deferred income -€1,552
down €1,552 (-100.0%), from €1,552 to €0
- Staff costs +€50,125
up €50,125 (+55.7%), from €90,027 to €140,151
- Gross operating margin +€44,053
up €44,053 (+44.9%), from €98,034 to €142,087
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 | €72,758 | €76,766 | +€4,007 | +5.5% |
| Fixed assets | 21/28 | €25,000 | €25,000 | = | 0.0% |
| Financial fixed assets | 28 | €25,000 | €25,000 | = | 0.0% |
| Current assets | 29/58 | €47,758 | €51,766 | +€4,007 | +8.4% |
| Amounts receivable within one year | 40/41 | - | €18,052 | +€18,052 | |
| Trade receivables | 40 | - | €1,846 | +€1,846 | |
| Other amounts receivable | 41 | - | €16,206 | +€16,206 | |
| Cash at bank and in hand | 54/58 | €39,594 | €15,820 | -€23,774 | -60.0% |
| Deferred charges and accrued income | 490/1 | €8,165 | €17,894 | +€9,729 | +119.2% |
| Total equity and liabilities | 10/49 | €72,758 | €76,766 | +€4,007 | +5.5% |
| Equity | 10/15 | €49,789 | €50,315 | +€526 | +1.1% |
| Contributions | 10/11 | €36,000 | €36,000 | = | 0.0% |
| Reserves | 13 | €13,789 | €14,315 | +€526 | +3.8% |
| Distributable reserves | 133 | €13,789 | €14,315 | +€526 | +3.8% |
| Amounts payable | 17/49 | €22,969 | €26,451 | +€3,482 | +15.2% |
| Amounts payable within one year | 42/48 | €21,416 | €26,450 | +€5,034 | +23.5% |
| Trade debts | 44 | €221 | €2,561 | +€2,340 | +1059.0% |
| Suppliers | 440/4 | €221 | €2,561 | +€2,340 | +1059.0% |
| Taxes, remuneration and social security | 45 | €15,833 | €23,889 | +€8,056 | +50.9% |
| Taxes | 450/3 | €2,355 | €80 | -€2,275 | -96.6% |
| Remuneration and social security | 454/9 | €13,479 | €23,809 | +€10,331 | +76.6% |
| Other amounts payable | 47/48 | €5,362 | €0 | -€5,362 | -100.0% |
| Accrued charges and deferred income | 492/3 | €1,552 | €0 | -€1,552 | -100.0% |
| Remuneration, social security and pensions | 62 | €90,027 | €140,151 | +€50,125 | +55.7% |
| Other operating charges | 640/8 | €659 | €891 | +€232 | +35.1% |
| Gross operating margin | 9900 | €98,034 | €142,087 | +€44,053 | +44.9% |
| Operating profit (loss) | 9901 | €7,349 | €1,045 | -€6,303 | -85.8% |
| Financial income | 75/76B | - | €599 | +€599 | |
| Recurring financial income | 75 | - | €599 | +€599 | |
| Financial charges | 65/66B | €220 | €45 | -€175 | -79.6% |
| Recurring financial charges | 65 | €220 | €45 | -€175 | -79.6% |
| Profit (loss) for the period before taxes | 9903 | €7,128 | €1,599 | -€5,529 | -77.6% |
| Income taxes | 67/77 | €2,108 | €1,073 | -€1,035 | -49.1% |
| Profit (loss) for the period | 9904 | €5,020 | €526 | -€4,494 | -89.5% |
| Profit (loss) for the period to be appropriated | 9905 | €5,020 | €526 | -€4,494 | -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.