F D S: 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.
F D S
Largest movements
- Receivables within one year -€4,542
down €4,542 (-90.0%), from €5,047 to €505
of which Trade receivables: -€3,478
- Deferred charges and accrued income +€1,052
new in 2025: €1,052
- Debts after one year -€12,395
no longer reported in 2025 (was €12,395)
- Short-term financial debts +€11,918
new in 2025: €11,918
- Other debts +€11,874
up €11,874 (+196.2%), from €6,053 to €17,927
- Profit (loss) carried forward -€7,545
down €7,545 (-19.2%), from -€39,201 to -€46,746
- Trade debts -€7,340
down €7,340 (-87.0%), from €8,437 to €1,097
- Gross operating margin -€31,910
down €31,910, from €26,601 to -€5,309
- Financial charges -€1,117
down €1,117 (-47.9%), from €2,332 to €1,215
- Other operating charges -€735
down €735 (-41.8%), from €1,757 to €1,022
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 | €6,276 | €2,788 | -€3,488 | -55.6% |
| Current assets | 29/58 | €6,276 | €2,788 | -€3,488 | -55.6% |
| Amounts receivable within one year | 40/41 | €5,047 | €505 | -€4,542 | -90.0% |
| Trade receivables | 40 | €3,478 | - | -€3,478 | |
| Other amounts receivable | 41 | €1,569 | €505 | -€1,064 | -67.8% |
| Cash at bank and in hand | 54/58 | €1,229 | €1,231 | +€2 | +0.2% |
| Deferred charges and accrued income | 490/1 | - | €1,052 | +€1,052 | |
| Total equity and liabilities | 10/49 | €6,276 | €2,788 | -€3,488 | -55.6% |
| Equity | 10/15 | -€20,609 | -€28,154 | -€7,545 | -36.6% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€39,201 | -€46,746 | -€7,545 | -19.2% |
| Amounts payable | 17/49 | €26,885 | €30,942 | +€4,057 | +15.1% |
| Amounts payable after more than one year | 17 | €12,395 | - | -€12,395 | |
| Financial debts | 170/4 | €12,395 | - | -€12,395 | |
| Amounts payable within one year | 42/48 | €14,490 | €30,942 | +€16,452 | +113.5% |
| Financial debts | 43 | - | €11,918 | +€11,918 | |
| Credit institutions | 430/8 | - | €11,918 | +€11,918 | |
| Trade debts | 44 | €8,437 | €1,097 | -€7,340 | -87.0% |
| Suppliers | 440/4 | €8,437 | €1,097 | -€7,340 | -87.0% |
| Other amounts payable | 47/48 | €6,053 | €17,927 | +€11,874 | +196.2% |
| Non-recurring operating income | 76A | €20,000 | - | -€20,000 | |
| Other operating charges | 640/8 | €1,757 | €1,022 | -€735 | -41.8% |
| Gross operating margin | 9900 | €26,601 | -€5,309 | -€31,910 | |
| Operating profit (loss) | 9901 | €24,844 | -€6,331 | -€31,175 | |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €2,332 | €1,215 | -€1,117 | -47.9% |
| Recurring financial charges | 65 | €2,332 | €1,215 | -€1,117 | -47.9% |
| Profit (loss) for the period before taxes | 9903 | €22,512 | -€7,545 | -€30,057 | |
| Profit (loss) for the period | 9904 | €22,512 | -€7,545 | -€30,057 | |
| Profit (loss) for the period to be appropriated | 9905 | €22,512 | -€7,545 | -€30,057 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.