FIELD OPERATIONS: 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 OPERATIONS
Largest movements
- Receivables within one year -€15,000
down €15,000 (-80.0%), from €18,749 to €3,749
of which Other amounts receivable: -€15,000
- Cash +€4,695
up €4,695 (+1,577%), from €298 to €4,993
mainly Receivables within one year (+€15,000) and Net result for the year (+€13,333)
- Tangible fixed assets -€3,864
down €3,864 (-46.1%), from €8,383 to €4,519
of which Other tangible fixed assets: -€3,654
- Other debts -€29,000
down €29,000 (-13.8%), from €209,806 to €180,806
- Profit (loss) carried forward +€13,333
up €13,333 (+6.9%), from -€192,248 to -€178,916
- Tax, wage and social debts +€1,032
up €1,032 (+868%), from €119 to €1,151
- Trade debts +€517
up €517 (+32.6%), from €1,584 to €2,100
- Gross operating margin -€11,711
down €11,711 (-39.9%), from €29,338 to €17,628
- Depreciation -€7,721
down €7,721 (-66.6%), from €11,585 to €3,864
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 | €28,260 | €14,142 | -€14,119 | -50.0% |
| Fixed assets | 21/28 | €8,383 | €4,519 | -€3,864 | -46.1% |
| Tangible fixed assets | 22/27 | €8,383 | €4,519 | -€3,864 | -46.1% |
| Furniture and vehicles | 24 | €211 | - | -€211 | |
| Other tangible fixed assets | 26 | €8,172 | €4,519 | -€3,654 | -44.7% |
| Current assets | 29/58 | €19,877 | €9,623 | -€10,254 | -51.6% |
| Amounts receivable within one year | 40/41 | €18,749 | €3,749 | -€15,000 | -80.0% |
| Trade receivables | 40 | €3,749 | €3,749 | = | 0.0% |
| Other amounts receivable | 41 | €15,000 | - | -€15,000 | |
| Cash at bank and in hand | 54/58 | €298 | €4,993 | +€4,695 | +1,577% |
| Deferred charges and accrued income | 490/1 | €830 | €881 | +€51 | +6.1% |
| Total equity and liabilities | 10/49 | €28,260 | €14,142 | -€14,119 | -50.0% |
| Equity | 10/15 | -€183,248 | -€169,916 | +€13,333 | +7.3% |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Other | 1319 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€192,248 | -€178,916 | +€13,333 | +6.9% |
| Amounts payable | 17/49 | €211,509 | €184,057 | -€27,451 | -13.0% |
| Amounts payable within one year | 42/48 | €211,509 | €184,057 | -€27,451 | -13.0% |
| Trade debts | 44 | €1,584 | €2,100 | +€517 | +32.6% |
| Suppliers | 440/4 | €1,584 | €2,100 | +€517 | +32.6% |
| Taxes, remuneration and social security | 45 | €119 | €1,151 | +€1,032 | +868% |
| Taxes | 450/3 | €119 | €1,151 | +€1,032 | +868% |
| Other amounts payable | 47/48 | €209,806 | €180,806 | -€29,000 | -13.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,585 | €3,864 | -€7,721 | -66.6% |
| Other operating charges | 640/8 | €502 | €387 | -€115 | -22.9% |
| Gross operating margin | 9900 | €29,338 | €17,628 | -€11,711 | -39.9% |
| Operating profit (loss) | 9901 | €17,251 | €13,376 | -€3,875 | -22.5% |
| Financial charges | 65/66B | €47 | €43 | -€3 | -6.9% |
| Recurring financial charges | 65 | €47 | €43 | -€3 | -6.9% |
| Profit (loss) for the period before taxes | 9903 | €17,204 | €13,333 | -€3,871 | -22.5% |
| Profit (loss) for the period | 9904 | €17,204 | €13,333 | -€3,871 | -22.5% |
| Profit (loss) for the period to be appropriated | 9905 | €17,204 | €13,333 | -€3,871 | -22.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.