FALL FORWARD: 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.
FALL FORWARD
Largest movements
- Stocks and contracts +€4,414
up €4,414 (+269.9%), from €1,636 to €6,050
- Receivables within one year +€3,410
up €3,410 (+51.5%), from €6,619 to €10,028
- Tangible fixed assets +€3,306
up €3,306 (+46.1%), from €7,172 to €10,477
of which Furniture and vehicles: +€2,188
- Cash +€2,595
up €2,595 (+36.7%), from €7,068 to €9,663
mainly Net result for the year (+€7,019) and Tax, wage and social debts (+€5,287)
- Profit (loss) carried forward +€7,019
up €7,019 (+150.2%), from €4,674 to €11,694
- Tax, wage and social debts +€5,287
up €5,287 (+86.3%), from €6,125 to €11,412
- Trade debts +€2,040
up €2,040 (+75.8%), from €2,691 to €4,732
- Other debts -€622
down €622 (-8.9%), from €7,003 to €6,381
- Gross operating margin +€4,003
up €4,003 (+46.2%), from €8,665 to €12,669
- Taxes +€768
up €768 (+35.7%), from €2,149 to €2,917
- Depreciation +€588
up €588 (+35.3%), from €1,668 to €2,256
- Financial charges +€241
up €241 (+425.9%), from €57 to €298
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 | €22,494 | €36,219 | +€13,724 | +61.0% |
| Fixed assets | 21/28 | €7,172 | €10,477 | +€3,306 | +46.1% |
| Tangible fixed assets | 22/27 | €7,172 | €10,477 | +€3,306 | +46.1% |
| Plant, machinery and equipment | 23 | €7,172 | €7,061 | -€111 | -1.5% |
| Furniture and vehicles | 24 | - | €2,188 | +€2,188 | |
| Other tangible fixed assets | 26 | - | €1,229 | +€1,229 | |
| Current assets | 29/58 | €15,323 | €25,741 | +€10,418 | +68.0% |
| Stocks and contracts in progress | 3 | €1,636 | €6,050 | +€4,414 | +269.9% |
| Stocks | 30/36 | €1,636 | €6,050 | +€4,414 | +269.9% |
| Amounts receivable within one year | 40/41 | €6,619 | €10,028 | +€3,410 | +51.5% |
| Trade receivables | 40 | €6,619 | €10,028 | +€3,410 | +51.5% |
| Cash at bank and in hand | 54/58 | €7,068 | €9,663 | +€2,595 | +36.7% |
| Total equity and liabilities | 10/49 | €22,494 | €36,219 | +€13,724 | +61.0% |
| Equity | 10/15 | €6,674 | €13,694 | +€7,019 | +105.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,674 | €11,694 | +€7,019 | +150.2% |
| Amounts payable | 17/49 | €15,820 | €22,525 | +€6,705 | +42.4% |
| Amounts payable within one year | 42/48 | €15,820 | €22,525 | +€6,705 | +42.4% |
| Trade debts | 44 | €2,691 | €4,732 | +€2,040 | +75.8% |
| Suppliers | 440/4 | €2,691 | €4,732 | +€2,040 | +75.8% |
| Taxes, remuneration and social security | 45 | €6,125 | €11,412 | +€5,287 | +86.3% |
| Taxes | 450/3 | €6,125 | €11,412 | +€5,287 | +86.3% |
| Other amounts payable | 47/48 | €7,003 | €6,381 | -€622 | -8.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,668 | €2,256 | +€588 | +35.3% |
| Other operating charges | 640/8 | €118 | €183 | +€65 | +55.4% |
| Gross operating margin | 9900 | €8,665 | €12,669 | +€4,003 | +46.2% |
| Operating profit (loss) | 9901 | €6,879 | €10,229 | +€3,350 | +48.7% |
| Financial income | 75/76B | €1 | €5 | +€4 | +544.9% |
| Recurring financial income | 75 | €1 | €5 | +€4 | +544.9% |
| Financial charges | 65/66B | €57 | €298 | +€241 | +425.9% |
| Recurring financial charges | 65 | €57 | €298 | +€241 | +425.9% |
| Profit (loss) for the period before taxes | 9903 | €6,823 | €9,936 | +€3,113 | +45.6% |
| Income taxes | 67/77 | €2,149 | €2,917 | +€768 | +35.7% |
| Profit (loss) for the period | 9904 | €4,674 | €7,019 | +€2,345 | +50.2% |
| Profit (loss) for the period to be appropriated | 9905 | €4,674 | €7,019 | +€2,345 | +50.2% |
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 1 October 2026 via checked.be.