FÅR ANIMATION: 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.
FÅR ANIMATION
Largest movements
- Cash +€2,705
up €2,705 (+136.8%), from €1,978 to €4,683
mainly Other debts (+€9,864) and Tax, wage and social debts (+€1,668)
- Receivables within one year +€1,029
up €1,029 (+32.7%), from €3,146 to €4,175
- Other debts +€9,864
up €9,864 (+354.9%), from €2,779 to €12,643
- Current portion of long-term debt -€8,708
no longer reported in 2025 (was €8,708)
- Tax, wage and social debts +€1,668
up €1,668 (+133.9%), from €1,246 to €2,914
- Trade debts +€483
up €483 (+90.4%), from €534 to €1,017
- Profit (loss) carried forward +€386
up €386 (+6.2%), from -€6,235 to -€5,849
- Gross operating margin +€12,401
up €12,401, from -€9,700 to €2,701
- Depreciation +€408
up €408 (+37.7%), from €1,083 to €1,491
- Financial charges -€146
down €146 (-16.2%), from €904 to €758
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 | €7,282 | €10,975 | +€3,693 | +50.7% |
| Fixed assets | 21/28 | €2,158 | €2,117 | -€41 | -1.9% |
| Tangible fixed assets | 22/27 | €2,158 | €2,117 | -€41 | -1.9% |
| Furniture and vehicles | 24 | €2,158 | €2,117 | -€41 | -1.9% |
| Current assets | 29/58 | €5,124 | €8,858 | +€3,734 | +72.9% |
| Amounts receivable within one year | 40/41 | €3,146 | €4,175 | +€1,029 | +32.7% |
| Trade receivables | 40 | €3,146 | €4,175 | +€1,029 | +32.7% |
| Cash at bank and in hand | 54/58 | €1,978 | €4,683 | +€2,705 | +136.8% |
| Total equity and liabilities | 10/49 | €7,282 | €10,975 | +€3,693 | +50.7% |
| Equity | 10/15 | -€5,985 | -€5,599 | +€386 | +6.4% |
| Revaluation surpluses | 12 | €250 | €250 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,235 | -€5,849 | +€386 | +6.2% |
| Amounts payable | 17/49 | €13,267 | €16,574 | +€3,307 | +24.9% |
| Amounts payable within one year | 42/48 | €13,267 | €16,574 | +€3,307 | +24.9% |
| Current portion of amounts payable after more than one year | 42 | €8,708 | - | -€8,708 | |
| Trade debts | 44 | €534 | €1,017 | +€483 | +90.4% |
| Suppliers | 440/4 | €534 | €1,017 | +€483 | +90.4% |
| Taxes, remuneration and social security | 45 | €1,246 | €2,914 | +€1,668 | +133.9% |
| Taxes | 450/3 | €1,246 | €2,914 | +€1,668 | +133.9% |
| Other amounts payable | 47/48 | €2,779 | €12,643 | +€9,864 | +354.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,083 | €1,491 | +€408 | +37.7% |
| Other operating charges | 640/8 | - | €66 | +€66 | |
| Gross operating margin | 9900 | -€9,700 | €2,701 | +€12,401 | |
| Operating profit (loss) | 9901 | -€10,783 | €1,144 | +€11,927 | |
| Financial income | 75/76B | €4 | - | -€4 | |
| Recurring financial income | 75 | €4 | - | -€4 | |
| Financial charges | 65/66B | €904 | €758 | -€146 | -16.2% |
| Recurring financial charges | 65 | €904 | €758 | -€146 | -16.2% |
| Profit (loss) for the period before taxes | 9903 | -€11,683 | €386 | +€12,069 | |
| Profit (loss) for the period | 9904 | -€11,683 | €386 | +€12,069 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,683 | €386 | +€12,069 |
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 30 September 2026 via checked.be.