FICHET CREATION GRAPHIQUE: 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.
FICHET CREATION GRAPHIQUE
Largest movements
- Receivables within one year +€7,438
up €7,438 (+63.9%), from €11,632 to €19,070
of which Trade receivables: +€8,184
- Cash +€5,690
up €5,690 (+10.9%), from €52,222 to €57,912
mainly Net result for the year (+€25,497) and Depreciation (+€8,084)
- Intangible fixed assets -€5,000
down €5,000 (-17.9%), from €27,917 to €22,917
- Tangible fixed assets -€3,084
down €3,084 (-37.4%), from €8,255 to €5,171
of which Furniture and vehicles: -€2,508
- Tax, wage and social debts +€2,265
up €2,265 (+15.9%), from €14,221 to €16,486
- Reserves +€1,967
up €1,967 (+2.5%), from €79,687 to €81,655
- Trade debts +€1,289
up €1,289 (+41.4%), from €3,117 to €4,407
- Gross operating margin +€5,747
up €5,747 (+16.2%), from €35,440 to €41,187
- Taxes +€1,136
up €1,136 (+18.8%), from €6,032 to €7,168
- Depreciation +€555
up €555 (+7.4%), from €7,529 to €8,084
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 | €100,026 | €105,548 | +€5,522 | +5.5% |
| Fixed assets | 21/28 | €36,172 | €28,088 | -€8,084 | -22.3% |
| Intangible fixed assets | 21 | €27,917 | €22,917 | -€5,000 | -17.9% |
| Tangible fixed assets | 22/27 | €8,255 | €5,171 | -€3,084 | -37.4% |
| Plant, machinery and equipment | 23 | €1,450 | €1,294 | -€156 | -10.8% |
| Furniture and vehicles | 24 | €5,424 | €2,917 | -€2,508 | -46.2% |
| Other tangible fixed assets | 26 | €1,381 | €960 | -€420 | -30.4% |
| Current assets | 29/58 | €63,854 | €77,460 | +€13,606 | +21.3% |
| Amounts receivable within one year | 40/41 | €11,632 | €19,070 | +€7,438 | +63.9% |
| Trade receivables | 40 | €9,886 | €18,070 | +€8,184 | +82.8% |
| Other amounts receivable | 41 | €1,746 | €1,000 | -€746 | -42.7% |
| Cash at bank and in hand | 54/58 | €52,222 | €57,912 | +€5,690 | +10.9% |
| Deferred charges and accrued income | 490/1 | - | €478 | +€478 | |
| Total equity and liabilities | 10/49 | €100,026 | €105,548 | +€5,522 | +5.5% |
| Equity | 10/15 | €82,687 | €84,655 | +€1,967 | +2.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €79,687 | €81,655 | +€1,967 | +2.5% |
| Distributable reserves | 133 | €79,687 | €81,655 | +€1,967 | +2.5% |
| Amounts payable | 17/49 | €17,339 | €20,893 | +€3,554 | +20.5% |
| Amounts payable within one year | 42/48 | €17,339 | €20,893 | +€3,554 | +20.5% |
| Trade debts | 44 | €3,117 | €4,407 | +€1,289 | +41.4% |
| Suppliers | 440/4 | €3,117 | €4,407 | +€1,289 | +41.4% |
| Taxes, remuneration and social security | 45 | €14,221 | €16,486 | +€2,265 | +15.9% |
| Taxes | 450/3 | €14,221 | €16,486 | +€2,265 | +15.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,529 | €8,084 | +€555 | +7.4% |
| Other operating charges | 640/8 | €509 | €301 | -€208 | -40.9% |
| Gross operating margin | 9900 | €35,440 | €41,187 | +€5,747 | +16.2% |
| Operating profit (loss) | 9901 | €27,402 | €32,802 | +€5,400 | +19.7% |
| Financial income | 75/76B | €27 | - | -€27 | |
| Recurring financial income | 75 | €27 | - | -€27 | |
| Financial charges | 65/66B | €143 | €138 | -€5 | -3.5% |
| Recurring financial charges | 65 | €143 | €138 | -€5 | -3.5% |
| Profit (loss) for the period before taxes | 9903 | €27,286 | €32,664 | +€5,378 | +19.7% |
| Income taxes | 67/77 | €6,032 | €7,168 | +€1,136 | +18.8% |
| Profit (loss) for the period | 9904 | €21,255 | €25,497 | +€4,242 | +20.0% |
| Profit (loss) for the period to be appropriated | 9905 | €21,255 | €25,497 | +€4,242 | +20.0% |
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 10 October 2026 via checked.be.