FIELD RESOURCE: 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 RESOURCE
Largest movements
- Receivables within one year -€140,865
down €140,865 (-13.2%), from €1.1m to €925,104
of which Trade receivables: -€142,902
- Tangible fixed assets -€64,848
down €64,848 (-50.5%), from €128,503 to €63,655
of which Furniture and vehicles: -€56,630
- Cash -€19,841
down €19,841 (-4.9%), from €403,218 to €383,378
mainly Trade debts (-€216,299) and Tax, wage and social debts (-€9,457)
- Trade debts -€216,299
down €216,299 (-30.7%), from €704,224 to €487,925
- Staff costs -€29,415
down €29,415 (-2.2%), from €1.3m to €1.3m
- Financial income -€17,031
down €17,031 (-52.7%), from €32,326 to €15,295
of which Non-recurring financial income: -€18,232
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 | €1,601,107 | €1,375,646 | -€225,461 | -14.1% |
| Fixed assets | 21/28 | €128,627 | €63,779 | -€64,848 | -50.4% |
| Tangible fixed assets | 22/27 | €128,503 | €63,655 | -€64,848 | -50.5% |
| Plant, machinery and equipment | 23 | €7,947 | €2,125 | -€5,822 | -73.3% |
| Furniture and vehicles | 24 | €110,239 | €53,609 | -€56,630 | -51.4% |
| Other tangible fixed assets | 26 | €10,316 | €7,921 | -€2,395 | -23.2% |
| Financial fixed assets | 28 | €124 | €124 | = | 0.0% |
| Current assets | 29/58 | €1,472,480 | €1,311,867 | -€160,614 | -10.9% |
| Amounts receivable within one year | 40/41 | €1,065,969 | €925,104 | -€140,865 | -13.2% |
| Trade receivables | 40 | €1,063,630 | €920,728 | -€142,902 | -13.4% |
| Other amounts receivable | 41 | €2,338 | €4,376 | +€2,037 | +87.1% |
| Cash at bank and in hand | 54/58 | €403,218 | €383,378 | -€19,841 | -4.9% |
| Deferred charges and accrued income | 490/1 | €3,293 | €3,385 | +€92 | +2.8% |
| Total equity and liabilities | 10/49 | €1,601,107 | €1,375,646 | -€225,461 | -14.1% |
| Equity | 10/15 | €755,231 | €755,554 | +€324 | 0.0% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €6,200 | €6,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €687,031 | €687,354 | +€324 | 0.0% |
| Amounts payable | 17/49 | €845,876 | €620,091 | -€225,785 | -26.7% |
| Amounts payable within one year | 42/48 | €845,552 | €620,091 | -€225,460 | -26.7% |
| Trade debts | 44 | €704,224 | €487,925 | -€216,299 | -30.7% |
| Suppliers | 440/4 | €704,224 | €487,925 | -€216,299 | -30.7% |
| Taxes, remuneration and social security | 45 | €141,328 | €131,871 | -€9,457 | -6.7% |
| Taxes | 450/3 | €26,864 | €15,191 | -€11,673 | -43.5% |
| Remuneration and social security | 454/9 | €114,464 | €116,680 | +€2,216 | +1.9% |
| Other amounts payable | 47/48 | - | €295 | +€295 | |
| Accrued charges and deferred income | 492/3 | €325 | - | -€325 | |
| Remuneration, social security and pensions | 62 | €1,307,904 | €1,278,489 | -€29,415 | -2.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €59,434 | €64,848 | +€5,414 | +9.1% |
| Other operating charges | 640/8 | €34,390 | €33,220 | -€1,171 | -3.4% |
| Non-recurring operating charges | 66A | €5,401 | - | -€5,401 | |
| Gross operating margin | 9900 | €1,409,632 | €1,402,640 | -€6,992 | -0.5% |
| Operating profit (loss) | 9901 | €2,503 | €26,083 | +€23,581 | +942.3% |
| Financial income | 75/76B | €32,326 | €15,295 | -€17,031 | -52.7% |
| Recurring financial income | 75 | €2,494 | €3,694 | +€1,200 | +48.1% |
| Non-recurring financial income | 76B | €29,833 | €11,601 | -€18,232 | -61.1% |
| Financial charges | 65/66B | €19,536 | €17,858 | -€1,678 | -8.6% |
| Recurring financial charges | 65 | €19,536 | €17,858 | -€1,678 | -8.6% |
| Profit (loss) for the period before taxes | 9903 | €15,293 | €23,520 | +€8,227 | +53.8% |
| Income taxes | 67/77 | €26,085 | €23,196 | -€2,889 | -11.1% |
| Profit (loss) for the period | 9904 | -€10,793 | €324 | +€11,116 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,793 | €324 | +€11,116 |
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 4 October 2026 via checked.be.