FD 2007: 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.
FD 2007
Largest movements
- Cash +€6,724
up €6,724 (+175.4%), from €3,832 to €10,556
mainly Net result for the year (+€24,229) and Other debts (+€11,415)
- Receivables within one year +€4,872
up €4,872 (+14.4%), from €33,914 to €38,786
of which Trade receivables: +€5,323
- Tangible fixed assets -€3,463
down €3,463 (-8.5%), from €40,731 to €37,268
of which Land and buildings: -€3,833
- Other debts +€11,415
up €11,415 (+57.1%), from €20,000 to €31,415
- Tax, wage and social debts -€2,409
down €2,409 (-29.0%), from €8,302 to €5,893
- Gross operating margin +€22,489
up €22,489 (+133.0%), from €16,913 to €39,401
- Taxes +€4,804
up €4,804 (+197.5%), from €2,432 to €7,236
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 | €79,481 | €87,784 | +€8,303 | +10.4% |
| Fixed assets | 21/28 | €40,731 | €37,268 | -€3,463 | -8.5% |
| Tangible fixed assets | 22/27 | €40,731 | €37,268 | -€3,463 | -8.5% |
| Land and buildings | 22 | €36,076 | €32,243 | -€3,833 | -10.6% |
| Furniture and vehicles | 24 | €4,654 | €5,025 | +€371 | +8.0% |
| Current assets | 29/58 | €38,750 | €50,516 | +€11,766 | +30.4% |
| Amounts receivable within one year | 40/41 | €33,914 | €38,786 | +€4,872 | +14.4% |
| Trade receivables | 40 | €8,335 | €13,657 | +€5,323 | +63.9% |
| Other amounts receivable | 41 | €25,580 | €25,129 | -€451 | -1.8% |
| Cash at bank and in hand | 54/58 | €3,832 | €10,556 | +€6,724 | +175.4% |
| Deferred charges and accrued income | 490/1 | €1,003 | €1,174 | +€170 | +17.0% |
| Total equity and liabilities | 10/49 | €79,481 | €87,784 | +€8,303 | +10.4% |
| Equity | 10/15 | €44,331 | €44,329 | -€2 | 0.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €39,329 | €39,329 | = | 0.0% |
| Distributable reserves | 133 | €39,329 | €39,329 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2 | €0 | -€2 | -100.0% |
| Amounts payable | 17/49 | €35,150 | €43,455 | +€8,305 | +23.6% |
| Amounts payable within one year | 42/48 | €35,150 | €43,455 | +€8,305 | +23.6% |
| Trade debts | 44 | €6,848 | €6,147 | -€701 | -10.2% |
| Suppliers | 440/4 | €6,848 | €6,147 | -€701 | -10.2% |
| Taxes, remuneration and social security | 45 | €8,302 | €5,893 | -€2,409 | -29.0% |
| Taxes | 450/3 | €8,302 | €5,893 | -€2,409 | -29.0% |
| Other amounts payable | 47/48 | €20,000 | €31,415 | +€11,415 | +57.1% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,301 | €6,363 | +€62 | +1.0% |
| Other operating charges | 640/8 | €952 | €877 | -€74 | -7.8% |
| Gross operating margin | 9900 | €16,913 | €39,401 | +€22,489 | +133.0% |
| Operating profit (loss) | 9901 | €9,660 | €32,161 | +€22,501 | +232.9% |
| Financial income | 75/76B | €158 | €158 | = | 0.0% |
| Recurring financial income | 75 | €158 | €158 | = | 0.0% |
| Financial charges | 65/66B | €1,062 | €854 | -€209 | -19.6% |
| Recurring financial charges | 65 | €1,062 | €854 | -€209 | -19.6% |
| Profit (loss) for the period before taxes | 9903 | €8,756 | €31,465 | +€22,710 | +259.4% |
| Income taxes | 67/77 | €2,432 | €7,236 | +€4,804 | +197.5% |
| Profit (loss) for the period | 9904 | €6,324 | €24,229 | +€17,906 | +283.2% |
| Profit (loss) for the period to be appropriated | 9905 | €6,324 | €24,229 | +€17,906 | +283.2% |
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 29 September 2026 via checked.be.