FIELD ‘N FEEL: 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.
FIELD ‘N FEEL
Largest movements
- Receivables within one year +€22,850
up €22,850 (+355%), from €6,433 to €29,283
of which Trade receivables: +€18,372
- Tangible fixed assets -€10,659
down €10,659 (-39.6%), from €26,890 to €16,230
of which Furniture and vehicles: -€10,362
- Cash +€4,239
up €4,239 (+78.6%), from €5,396 to €9,634
mainly Depreciation (+€10,659) and Trade debts (+€6,615)
- Deferred charges and accrued income +€1,164
up €1,164 (+286%), from €408 to €1,572
- Trade debts +€6,615
up €6,615 (+1,585%), from €417 to €7,033
- Other debts +€4,785
new in 2025: €4,785
- Profit (loss) carried forward +€2,868
up €2,868 (+4.6%), from -€62,015 to -€59,147
- Short-term financial debts +€1,719
up €1,719 (+1.7%), from €100,833 to €102,552
of which Credit institutions: +€2,400
- Tax, wage and social debts +€1,606
up €1,606 (+37.6%), from €4,269 to €5,875
- Gross operating margin +€29,785
up €29,785 (+75.7%), from €39,344 to €69,129
- Depreciation +€10,659
new in 2025: €10,659
- Staff costs -€1,819
down €1,819 (-3.4%), from €54,048 to €52,229
- Financial charges +€1,712
up €1,712 (+530%), from €323 to €2,035
- Other operating charges -€845
down €845 (-38.0%), from €2,223 to €1,378
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 | €48,504 | €66,098 | +€17,593 | +36.3% |
| Fixed assets | 21/28 | €36,268 | €25,608 | -€10,659 | -29.4% |
| Tangible fixed assets | 22/27 | €26,890 | €16,230 | -€10,659 | -39.6% |
| Plant, machinery and equipment | 23 | €868 | €571 | -€297 | -34.2% |
| Furniture and vehicles | 24 | €26,022 | €15,660 | -€10,362 | -39.8% |
| Financial fixed assets | 28 | €9,378 | €9,378 | = | 0.0% |
| Current assets | 29/58 | €12,237 | €40,489 | +€28,253 | +231% |
| Amounts receivable within one year | 40/41 | €6,433 | €29,283 | +€22,850 | +355% |
| Trade receivables | 40 | €3,802 | €22,174 | +€18,372 | +483% |
| Other amounts receivable | 41 | €2,631 | €7,109 | +€4,478 | +170% |
| Cash at bank and in hand | 54/58 | €5,396 | €9,634 | +€4,239 | +78.6% |
| Deferred charges and accrued income | 490/1 | €408 | €1,572 | +€1,164 | +286% |
| Total equity and liabilities | 10/49 | €48,504 | €66,098 | +€17,593 | +36.3% |
| Equity | 10/15 | -€57,015 | -€54,147 | +€2,868 | +5.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€62,015 | -€59,147 | +€2,868 | +4.6% |
| Amounts payable | 17/49 | €105,519 | €120,245 | +€14,726 | +14.0% |
| Amounts payable within one year | 42/48 | €105,519 | €120,245 | +€14,726 | +14.0% |
| Financial debts | 43 | €100,833 | €102,552 | +€1,719 | +1.7% |
| Credit institutions | 430/8 | - | €2,400 | +€2,400 | |
| Other loans | 439 | €100,833 | €100,152 | -€681 | -0.7% |
| Trade debts | 44 | €417 | €7,033 | +€6,615 | +1,585% |
| Suppliers | 440/4 | €417 | €7,033 | +€6,615 | +1,585% |
| Taxes, remuneration and social security | 45 | €4,269 | €5,875 | +€1,606 | +37.6% |
| Taxes | 450/3 | €4,269 | €5,875 | +€1,606 | +37.6% |
| Other amounts payable | 47/48 | - | €4,785 | +€4,785 | |
| Remuneration, social security and pensions | 62 | €54,048 | €52,229 | -€1,819 | -3.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €10,659 | +€10,659 | |
| Other operating charges | 640/8 | €2,223 | €1,378 | -€845 | -38.0% |
| Gross operating margin | 9900 | €39,344 | €69,129 | +€29,785 | +75.7% |
| Operating profit (loss) | 9901 | -€16,927 | €4,863 | +€21,790 | |
| Financial income | 75/76B | €176 | €232 | +€56 | +31.8% |
| Recurring financial income | 75 | €176 | €197 | +€21 | +12.0% |
| Non-recurring financial income | 76B | - | €35 | +€35 | |
| Financial charges | 65/66B | €323 | €2,035 | +€1,712 | +530% |
| Recurring financial charges | 65 | €323 | €2,035 | +€1,712 | +530% |
| Profit (loss) for the period before taxes | 9903 | -€17,073 | €3,061 | +€20,134 | |
| Income taxes | 67/77 | €197 | €193 | -€4 | -2.2% |
| Profit (loss) for the period | 9904 | -€17,271 | €2,868 | +€20,138 | |
| Profit (loss) for the period to be appropriated | 9905 | -€17,271 | €2,868 | +€20,138 |
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 24 October 2026 via checked.be.