FIELD CONSULT: 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.
FIELD CONSULT
Largest movements
- Tangible fixed assets +€749,403
new in 2025: €749,403
- Cash -€10,293
down €10,293 (-77.0%), from €13,362 to €3,069
mainly Investment in fixed assets (net) (-€750,000) and Net result for the year (-€10,918)
- Contributions +€750,000
up €750,000 (+4032.3%), from €18,600 to €768,600
- Profit (loss) carried forward -€9,058
down €9,058 (-115.9%), from -€7,818 to -€16,876
- Gross operating margin -€6,712
down €6,712 (-285.1%), from -€2,354 to -€9,066
- Other operating charges +€922
up €922 (+319.1%), from €289 to €1,210
- Depreciation +€597
new in 2025: €597
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 | €24,267 | €761,973 | +€737,706 | +3039.9% |
| Fixed assets | 21/28 | - | €749,403 | +€749,403 | |
| Tangible fixed assets | 22/27 | - | €749,403 | +€749,403 | |
| Land and buildings | 22 | - | €749,403 | +€749,403 | |
| Current assets | 29/58 | €24,267 | €12,569 | -€11,698 | -48.2% |
| Amounts receivable within one year | 40/41 | €10,905 | €9,500 | -€1,405 | -12.9% |
| Trade receivables | 40 | €10,596 | €8,986 | -€1,610 | -15.2% |
| Other amounts receivable | 41 | €309 | €514 | +€205 | +66.5% |
| Cash at bank and in hand | 54/58 | €13,362 | €3,069 | -€10,293 | -77.0% |
| Total equity and liabilities | 10/49 | €24,267 | €761,973 | +€737,706 | +3039.9% |
| Equity | 10/15 | €18,507 | €757,589 | +€739,082 | +3993.5% |
| Contributions | 10/11 | €18,600 | €768,600 | +€750,000 | +4032.3% |
| Reserves | 13 | €7,725 | €5,865 | -€1,860 | -24.1% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €7,725 | €5,865 | -€1,860 | -24.1% |
| Profit (loss) carried forward | 14 | -€7,818 | -€16,876 | -€9,058 | -115.9% |
| Amounts payable | 17/49 | €5,760 | €4,384 | -€1,377 | -23.9% |
| Amounts payable within one year | 42/48 | €4,384 | €4,384 | = | 0.0% |
| Other amounts payable | 47/48 | €4,384 | €4,384 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €1,377 | €0 | -€1,377 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €597 | +€597 | |
| Other operating charges | 640/8 | €289 | €1,210 | +€922 | +319.1% |
| Gross operating margin | 9900 | -€2,354 | -€9,066 | -€6,712 | -285.1% |
| Operating profit (loss) | 9901 | -€2,643 | -€10,873 | -€8,230 | -311.4% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €39 | €45 | +€6 | +15.2% |
| Recurring financial charges | 65 | €39 | €45 | +€6 | +15.2% |
| Profit (loss) for the period before taxes | 9903 | -€2,682 | -€10,918 | -€8,236 | -307.1% |
| Profit (loss) for the period | 9904 | -€2,682 | -€10,918 | -€8,236 | -307.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,682 | -€10,918 | -€8,236 | -307.1% |
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 2 October 2026 via checked.be.