Field-up: 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-up
Largest movements
- Tangible fixed assets -€4,230
down €4,230 (-24.6%), from €17,198 to €12,968
- Receivables within one year +€3,250
up €3,250 (+312.6%), from €1,040 to €4,290
of which Other amounts receivable: +€2,777
- Cash +€1,642
up €1,642 (+160.1%), from €1,026 to €2,668
mainly Depreciation (+€4,230) and Net result for the year (+€3,818)
- Deferred charges and accrued income +€417
up €417 (+19.9%), from €2,102 to €2,519
- Profit (loss) carried forward +€3,818
up €3,818 (+37.8%), from €10,113 to €13,932
- Trade debts -€1,414
down €1,414 (-82.3%), from €1,719 to €305
- Tax, wage and social debts -€1,212
down €1,212 (-70.4%), from €1,721 to €509
- Turnover +€14,750
new in 2025: €14,750
- Purchases and services +€9,287
new in 2025: €9,287
- Gross operating margin -€2,857
down €2,857 (-23.1%), from €12,382 to €9,525
- Taxes -€618
down €618 (-38.5%), from €1,606 to €988
- Depreciation +€277
up €277 (+7.0%), from €3,953 to €4,230
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 | €21,666 | €22,746 | +€1,080 | +5.0% |
| Fixed assets | 21/28 | €17,498 | €13,268 | -€4,230 | -24.2% |
| Tangible fixed assets | 22/27 | €17,198 | €12,968 | -€4,230 | -24.6% |
| Furniture and vehicles | 24 | €17,198 | €12,968 | -€4,230 | -24.6% |
| Financial fixed assets | 28 | €300 | €300 | = | 0.0% |
| Current assets | 29/58 | €4,168 | €9,477 | +€5,310 | +127.4% |
| Amounts receivable within one year | 40/41 | €1,040 | €4,290 | +€3,250 | +312.6% |
| Trade receivables | 40 | €1,040 | €1,513 | +€473 | +45.5% |
| Other amounts receivable | 41 | €0 | €2,777 | +€2,777 | |
| Cash at bank and in hand | 54/58 | €1,026 | €2,668 | +€1,642 | +160.1% |
| Deferred charges and accrued income | 490/1 | €2,102 | €2,519 | +€417 | +19.9% |
| Total equity and liabilities | 10/49 | €21,666 | €22,746 | +€1,080 | +5.0% |
| Equity | 10/15 | €13,113 | €16,932 | +€3,818 | +29.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,113 | €13,932 | +€3,818 | +37.8% |
| Amounts payable | 17/49 | €8,552 | €5,814 | -€2,739 | -32.0% |
| Amounts payable within one year | 42/48 | €8,552 | €5,814 | -€2,739 | -32.0% |
| Trade debts | 44 | €1,719 | €305 | -€1,414 | -82.3% |
| Suppliers | 440/4 | €1,719 | €305 | -€1,414 | -82.3% |
| Taxes, remuneration and social security | 45 | €1,721 | €509 | -€1,212 | -70.4% |
| Taxes | 450/3 | €1,721 | €509 | -€1,212 | -70.4% |
| Other amounts payable | 47/48 | €5,113 | €5,000 | -€113 | -2.2% |
| Turnover | 70 | - | €14,750 | +€14,750 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €9,287 | +€9,287 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,953 | €4,230 | +€277 | +7.0% |
| Other operating charges | 640/8 | €402 | €417 | +€15 | +3.7% |
| Gross operating margin | 9900 | €12,382 | €9,525 | -€2,857 | -23.1% |
| Operating profit (loss) | 9901 | €8,027 | €4,878 | -€3,149 | -39.2% |
| Financial income | 75/76B | €1 | €0 | -€0 | -94.2% |
| Recurring financial income | 75 | €1 | €0 | -€0 | -94.2% |
| Financial charges | 65/66B | €72 | €72 | = | 0.0% |
| Recurring financial charges | 65 | €72 | €72 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €7,955 | €4,806 | -€3,149 | -39.6% |
| Income taxes | 67/77 | €1,606 | €988 | -€618 | -38.5% |
| Profit (loss) for the period | 9904 | €6,349 | €3,818 | -€2,531 | -39.9% |
| Profit (loss) for the period to be appropriated | 9905 | €6,349 | €3,818 | -€2,531 | -39.9% |
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 8 October 2026 via checked.be.