Feature7: 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.
Feature7
Largest movements
- Cash -€34,979
down €34,979 (-64.0%), from €54,693 to €19,713
mainly Contributions, distributions and other (-€42,000) and Investment in fixed assets (net) (-€20,945)
- Tangible fixed assets +€20,173
up €20,173 (+1,587%), from €1,271 to €21,444
of which Furniture and vehicles: +€20,542
- Deferred charges and accrued income -€3,320
down €3,320 (-48.2%), from €6,893 to €3,573
- Receivables within one year +€1,667
up €1,667 (+12.4%), from €13,423 to €15,090
of which Trade receivables: +€934
- Reserves -€15,007
down €15,007 (-32.0%), from €46,946 to €31,939
- Trade debts +€4,391
up €4,391 (+4,138%), from €106 to €4,497
- Tax, wage and social debts -€3,971
down €3,971 (-96.2%), from €4,126 to €155
- Other debts -€1,247
down €1,247 (-54.3%), from €2,295 to €1,048
- Gross operating margin -€12,733
down €12,733 (-24.4%), from €52,260 to €39,527
- Taxes -€1,837
down €1,837 (-17.4%), from €10,579 to €8,742
- Financial charges -€994
down €994 (-25.7%), from €3,865 to €2,871
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 | €76,280 | €59,819 | -€16,460 | -21.6% |
| Fixed assets | 21/28 | €1,271 | €21,444 | +€20,173 | +1,587% |
| Tangible fixed assets | 22/27 | €1,271 | €21,444 | +€20,173 | +1,587% |
| Plant, machinery and equipment | 23 | €1,148 | €778 | -€369 | -32.2% |
| Furniture and vehicles | 24 | €124 | €20,666 | +€20,542 | +16,593% |
| Current assets | 29/58 | €75,008 | €38,375 | -€36,633 | -48.8% |
| Amounts receivable within one year | 40/41 | €13,423 | €15,090 | +€1,667 | +12.4% |
| Trade receivables | 40 | €12,785 | €13,719 | +€934 | +7.3% |
| Other amounts receivable | 41 | €638 | €1,371 | +€733 | +115% |
| Cash at bank and in hand | 54/58 | €54,693 | €19,713 | -€34,979 | -64.0% |
| Deferred charges and accrued income | 490/1 | €6,893 | €3,573 | -€3,320 | -48.2% |
| Total equity and liabilities | 10/49 | €76,280 | €59,819 | -€16,460 | -21.6% |
| Equity | 10/15 | €65,546 | €50,539 | -€15,007 | -22.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €46,946 | €31,939 | -€15,007 | -32.0% |
| Distributable reserves | 133 | €46,946 | €31,939 | -€15,007 | -32.0% |
| Amounts payable | 17/49 | €10,734 | €9,281 | -€1,453 | -13.5% |
| Amounts payable within one year | 42/48 | €9,912 | €9,073 | -€838 | -8.5% |
| Financial debts | 43 | €3,385 | €3,373 | -€12 | -0.3% |
| Credit institutions | 430/8 | €3,385 | €3,373 | -€12 | -0.3% |
| Trade debts | 44 | €106 | €4,497 | +€4,391 | +4,138% |
| Suppliers | 440/4 | €106 | €4,497 | +€4,391 | +4,138% |
| Taxes, remuneration and social security | 45 | €4,126 | €155 | -€3,971 | -96.2% |
| Taxes | 450/3 | €4,126 | €155 | -€3,971 | -96.2% |
| Other amounts payable | 47/48 | €2,295 | €1,048 | -€1,247 | -54.3% |
| Accrued charges and deferred income | 492/3 | €822 | €207 | -€615 | -74.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €972 | €772 | -€200 | -20.5% |
| Other operating charges | 640/8 | €761 | €525 | -€235 | -31.0% |
| Gross operating margin | 9900 | €52,260 | €39,527 | -€12,733 | -24.4% |
| Operating profit (loss) | 9901 | €50,527 | €38,229 | -€12,298 | -24.3% |
| Financial income | 75/76B | €206 | €377 | +€171 | +82.7% |
| Recurring financial income | 75 | €206 | €377 | +€171 | +82.7% |
| Financial charges | 65/66B | €3,865 | €2,871 | -€994 | -25.7% |
| Recurring financial charges | 65 | €3,865 | €2,871 | -€994 | -25.7% |
| Profit (loss) for the period before taxes | 9903 | €46,869 | €35,735 | -€11,134 | -23.8% |
| Income taxes | 67/77 | €10,579 | €8,742 | -€1,837 | -17.4% |
| Profit (loss) for the period | 9904 | €36,290 | €26,993 | -€9,297 | -25.6% |
| Profit (loss) for the period to be appropriated | 9905 | €36,290 | €26,993 | -€9,297 | -25.6% |
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.