F.RES.Q: 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.
F.RES.Q
Largest movements
- Cash -€1,752
down €1,752 (-16.3%), from €10,724 to €8,971
mainly Other debts (-€1,725) and Deferred charges and accrued income (-€1,631)
- Deferred charges and accrued income +€1,631
new in 2025: €1,631
- Receivables within one year -€1,327
down €1,327 (-100%), from €1,327 to €0
- Other debts -€1,725
down €1,725 (-66.1%), from €2,611 to €885
- Tax, wage and social debts -€1,340
down €1,340 (-81.5%), from €1,643 to €304
- Reserves +€1,322
up €1,322 (+28.2%), from €4,684 to €6,007
- Trade debts +€287
up €287 (+256%), from €112 to €400
- Gross operating margin -€5,107
down €5,107 (-65.4%), from €7,806 to €2,698
- Taxes -€840
down €840 (-51.1%), from €1,643 to €804
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 | €12,050 | €10,602 | -€1,448 | -12.0% |
| Current assets | 29/58 | €12,050 | €10,602 | -€1,448 | -12.0% |
| Amounts receivable within one year | 40/41 | €1,327 | €0 | -€1,327 | -100% |
| Other amounts receivable | 41 | €1,327 | €0 | -€1,327 | -100% |
| Cash at bank and in hand | 54/58 | €10,724 | €8,971 | -€1,752 | -16.3% |
| Deferred charges and accrued income | 490/1 | - | €1,631 | +€1,631 | |
| Total equity and liabilities | 10/49 | €12,050 | €10,602 | -€1,448 | -12.0% |
| Equity | 10/15 | €7,684 | €9,007 | +€1,322 | +17.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €4,684 | €6,007 | +€1,322 | +28.2% |
| Distributable reserves | 133 | €4,684 | €6,007 | +€1,322 | +28.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €4,366 | €1,596 | -€2,770 | -63.4% |
| Amounts payable within one year | 42/48 | €4,366 | €1,589 | -€2,778 | -63.6% |
| Trade debts | 44 | €112 | €400 | +€287 | +256% |
| Suppliers | 440/4 | €112 | €400 | +€287 | +256% |
| Taxes, remuneration and social security | 45 | €1,643 | €304 | -€1,340 | -81.5% |
| Taxes | 450/3 | €1,643 | €304 | -€1,340 | -81.5% |
| Other amounts payable | 47/48 | €2,611 | €885 | -€1,725 | -66.1% |
| Accrued charges and deferred income | 492/3 | - | €7 | +€7 | |
| Other operating charges | 640/8 | €513 | €527 | +€14 | +2.8% |
| Gross operating margin | 9900 | €7,806 | €2,698 | -€5,107 | -65.4% |
| Operating profit (loss) | 9901 | €7,293 | €2,171 | -€5,122 | -70.2% |
| Financial income | 75/76B | €24 | €0 | -€24 | -100% |
| Recurring financial income | 75 | €24 | €0 | -€24 | -100% |
| Financial charges | 65/66B | €44 | €45 | +€1 | +3.4% |
| Recurring financial charges | 65 | €44 | €45 | +€1 | +3.4% |
| Profit (loss) for the period before taxes | 9903 | €7,273 | €2,126 | -€5,147 | -70.8% |
| Income taxes | 67/77 | €1,643 | €804 | -€840 | -51.1% |
| Profit (loss) for the period | 9904 | €5,630 | €1,322 | -€4,308 | -76.5% |
| Profit (loss) for the period to be appropriated | 9905 | €5,630 | €1,322 | -€4,308 | -76.5% |
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 16 October 2026 via checked.be.