FIELD TAX: 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 TAX
Largest movements
- Cash +€186,877
up €186,877 (+1,501%), from €12,454 to €199,332
mainly Other debts (+€224,225) and Net result for the year (+€206,859)
- Tangible fixed assets -€12,016
down €12,016 (-4.4%), from €271,913 to €259,897
of which Land and buildings: -€6,503
- Other debts +€224,225
up €224,225 (+870%), from €25,775 to €250,000
- Profit (loss) carried forward -€43,141
down €43,141 (-49.9%), from €86,415 to €43,275
- Tax, wage and social debts +€11,517
up €11,517 (+32.7%), from €35,248 to €46,765
- Debts after one year -€11,376
down €11,376 (-7.3%), from €155,071 to €143,695
- Gross operating margin +€58,931
up €58,931 (+25.6%), from €230,554 to €289,485
- Taxes +€10,372
up €10,372 (+19.7%), from €52,613 to €62,985
- Depreciation -€7,305
down €7,305 (-37.8%), from €19,320 to €12,016
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 | €318,791 | €497,392 | +€178,600 | +56.0% |
| Fixed assets | 21/28 | €272,163 | €259,897 | -€12,266 | -4.5% |
| Tangible fixed assets | 22/27 | €271,913 | €259,897 | -€12,016 | -4.4% |
| Land and buildings | 22 | €237,657 | €231,154 | -€6,503 | -2.7% |
| Plant, machinery and equipment | 23 | €17,877 | €14,809 | -€3,068 | -17.2% |
| Furniture and vehicles | 24 | €1,067 | €465 | -€602 | -56.4% |
| Other tangible fixed assets | 26 | €15,312 | €13,469 | -€1,843 | -12.0% |
| Financial fixed assets | 28 | €250 | - | -€250 | |
| Current assets | 29/58 | €46,629 | €237,495 | +€190,866 | +409% |
| Amounts receivable within one year | 40/41 | €34,174 | €37,517 | +€3,343 | +9.8% |
| Trade receivables | 40 | €34,174 | €37,224 | +€3,050 | +8.9% |
| Other amounts receivable | 41 | - | €293 | +€293 | |
| Cash at bank and in hand | 54/58 | €12,454 | €199,332 | +€186,877 | +1,501% |
| Deferred charges and accrued income | 490/1 | - | €646 | +€646 | |
| Total equity and liabilities | 10/49 | €318,791 | €497,392 | +€178,600 | +56.0% |
| Equity | 10/15 | €86,525 | €43,385 | -€43,141 | -49.9% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €10 | €10 | = | 0.0% |
| Non-distributable reserves | 130/1 | €10 | €10 | = | 0.0% |
| Reserves not available under the articles | 1311 | €10 | €10 | = | 0.0% |
| Profit (loss) carried forward | 14 | €86,415 | €43,275 | -€43,141 | -49.9% |
| Amounts payable | 17/49 | €232,266 | €454,007 | +€221,741 | +95.5% |
| Amounts payable after more than one year | 17 | €155,071 | €143,695 | -€11,376 | -7.3% |
| Financial debts | 170/4 | €155,071 | €143,695 | -€11,376 | -7.3% |
| Amounts payable within one year | 42/48 | €77,195 | €310,312 | +€233,117 | +302% |
| Current portion of amounts payable after more than one year | 42 | €11,074 | €11,376 | +€302 | +2.7% |
| Trade debts | 44 | €5,098 | €2,171 | -€2,927 | -57.4% |
| Suppliers | 440/4 | €5,098 | €2,171 | -€2,927 | -57.4% |
| Taxes, remuneration and social security | 45 | €35,248 | €46,765 | +€11,517 | +32.7% |
| Taxes | 450/3 | €35,248 | €46,765 | +€11,517 | +32.7% |
| Other amounts payable | 47/48 | €25,775 | €250,000 | +€224,225 | +870% |
| Non-recurring operating income | 76A | €4,110 | - | -€4,110 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,320 | €12,016 | -€7,305 | -37.8% |
| Other operating charges | 640/8 | €1,859 | €3,393 | +€1,534 | +82.5% |
| Gross operating margin | 9900 | €230,554 | €289,485 | +€58,931 | +25.6% |
| Operating profit (loss) | 9901 | €209,375 | €274,076 | +€64,702 | +30.9% |
| Financial income | 75/76B | €213 | €197 | -€16 | -7.3% |
| Recurring financial income | 75 | €213 | €197 | -€16 | -7.3% |
| Financial charges | 65/66B | €4,824 | €4,429 | -€395 | -8.2% |
| Recurring financial charges | 65 | €4,824 | €4,429 | -€395 | -8.2% |
| Profit (loss) for the period before taxes | 9903 | €204,763 | €269,845 | +€65,081 | +31.8% |
| Income taxes | 67/77 | €52,613 | €62,985 | +€10,372 | +19.7% |
| Profit (loss) for the period | 9904 | €152,150 | €206,859 | +€54,709 | +36.0% |
| Profit (loss) for the period to be appropriated | 9905 | €152,150 | €206,859 | +€54,709 | +36.0% |
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 26 October 2026 via checked.be.