EXTRAORDINAIRE: 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.
EXTRAORDINAIRE
Largest movements
- Tangible fixed assets -€61,949
down €61,949 (-95.5%), from €64,885 to €2,937
- Receivables within one year +€55,370
up €55,370 (+37.0%), from €149,636 to €205,006
of which Trade receivables: +€52,816
- Reserves -€64,685
down €64,685 (-45.8%), from €141,224 to €76,538
- Other debts +€56,301
up €56,301 (+107%), from €52,492 to €108,793
- Current portion of long-term debt -€13,949
down €13,949 (-100%), from €13,949 to €0
- Profit (loss) carried forward +€10,632
up €10,632, from -€10,632 to €0
- Depreciation -€14,880
down €14,880 (-96.0%), from €15,497 to €616
- Gross operating margin +€4,750
up €4,750 (+10.9%), from €43,431 to €48,181
- Taxes +€3,365
up €3,365 (+1,374%), from €245 to €3,610
- Financial charges +€848
up €848 (+194%), from €437 to €1,285
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.
Derived cash bridge
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 | €221,699 | €213,564 | -€8,136 | -3.7% |
| Fixed assets | 21/28 | €69,985 | €8,037 | -€61,949 | -88.5% |
| Tangible fixed assets | 22/27 | €64,885 | €2,937 | -€61,949 | -95.5% |
| Furniture and vehicles | 24 | €64,885 | €2,937 | -€61,949 | -95.5% |
| Financial fixed assets | 28 | €5,100 | €5,100 | = | 0.0% |
| Current assets | 29/58 | €151,714 | €205,527 | +€53,813 | +35.5% |
| Amounts receivable within one year | 40/41 | €149,636 | €205,006 | +€55,370 | +37.0% |
| Trade receivables | 40 | €9,145 | €61,961 | +€52,816 | +578% |
| Other amounts receivable | 41 | €140,491 | €143,045 | +€2,554 | +1.8% |
| Cash at bank and in hand | 54/58 | €2,078 | €453 | -€1,626 | -78.2% |
| Deferred charges and accrued income | 490/1 | - | €68 | +€68 | |
| Total equity and liabilities | 10/49 | €221,699 | €213,564 | -€8,136 | -3.7% |
| Equity | 10/15 | €149,192 | €95,138 | -€54,053 | -36.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €141,224 | €76,538 | -€64,685 | -45.8% |
| Distributable reserves | 133 | €141,224 | €76,538 | -€64,685 | -45.8% |
| Profit (loss) carried forward | 14 | -€10,632 | €0 | +€10,632 | |
| Amounts payable | 17/49 | €72,508 | €118,425 | +€45,917 | +63.3% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €72,508 | €118,425 | +€45,917 | +63.3% |
| Current portion of amounts payable after more than one year | 42 | €13,949 | €0 | -€13,949 | -100% |
| Trade debts | 44 | €3,696 | €5,769 | +€2,073 | +56.1% |
| Suppliers | 440/4 | €3,696 | €5,769 | +€2,073 | +56.1% |
| Taxes, remuneration and social security | 45 | €2,371 | €3,863 | +€1,492 | +62.9% |
| Taxes | 450/3 | €2,371 | €3,863 | +€1,492 | +62.9% |
| Other amounts payable | 47/48 | €52,492 | €108,793 | +€56,301 | +107% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,497 | €616 | -€14,880 | -96.0% |
| Other operating charges | 640/8 | €1,320 | €1,093 | -€226 | -17.2% |
| Non-recurring operating charges | 66A | - | €25,629 | +€25,629 | |
| Gross operating margin | 9900 | €43,431 | €48,181 | +€4,750 | +10.9% |
| Operating profit (loss) | 9901 | €26,614 | €20,841 | -€5,773 | -21.7% |
| Financial charges | 65/66B | €437 | €1,285 | +€848 | +194% |
| Recurring financial charges | 65 | €437 | €1,285 | +€848 | +194% |
| Profit (loss) for the period before taxes | 9903 | €26,177 | €19,557 | -€6,621 | -25.3% |
| Income taxes | 67/77 | €245 | €3,610 | +€3,365 | +1,374% |
| Profit (loss) for the period | 9904 | €25,932 | €15,947 | -€9,986 | -38.5% |
| Profit (loss) for the period to be appropriated | 9905 | €25,932 | €15,947 | -€9,986 | -38.5% |
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 18 October 2026 via checked.be.