FIFTH FLOOR: 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.
FIFTH FLOOR
Largest movements
- Tangible fixed assets -€21,825
down €21,825 (-7.7%), from €284,938 to €263,113
- Debts after one year -€33,935
down €33,935 (-19.3%), from €175,604 to €141,668
- Profit (loss) carried forward +€8,451
up €8,451 (+112.8%), from €7,493 to €15,944
- Tax, wage and social debts +€3,076
new in 2025: €3,076
- Gross operating margin +€5,184
up €5,184 (+13.8%), from €37,440 to €42,624
- Taxes +€1,581
up €1,581 (+105.8%), from €1,495 to €3,076
- Financial charges -€532
down €532 (-12.4%), from €4,273 to €3,741
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 | €292,835 | €270,291 | -€22,544 | -7.7% |
| Fixed assets | 21/28 | €284,938 | €263,113 | -€21,825 | -7.7% |
| Tangible fixed assets | 22/27 | €284,938 | €263,113 | -€21,825 | -7.7% |
| Land and buildings | 22 | €284,938 | €263,113 | -€21,825 | -7.7% |
| Current assets | 29/58 | €7,898 | €7,179 | -€719 | -9.1% |
| Amounts receivable within one year | 40/41 | €630 | - | -€630 | |
| Other amounts receivable | 41 | €630 | - | -€630 | |
| Cash at bank and in hand | 54/58 | €7,268 | €5,386 | -€1,882 | -25.9% |
| Deferred charges and accrued income | 490/1 | - | €1,792 | +€1,792 | |
| Total equity and liabilities | 10/49 | €292,835 | €270,291 | -€22,544 | -7.7% |
| Equity | 10/15 | €57,493 | €65,944 | +€8,451 | +14.7% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,493 | €15,944 | +€8,451 | +112.8% |
| Amounts payable | 17/49 | €235,343 | €204,348 | -€30,995 | -13.2% |
| Amounts payable after more than one year | 17 | €175,604 | €141,668 | -€33,935 | -19.3% |
| Financial debts | 170/4 | €175,604 | €141,668 | -€33,935 | -19.3% |
| Amounts payable within one year | 42/48 | €55,363 | €59,012 | +€3,649 | +6.6% |
| Current portion of amounts payable after more than one year | 42 | €33,363 | €33,935 | +€573 | +1.7% |
| Taxes, remuneration and social security | 45 | - | €3,076 | +€3,076 | |
| Taxes | 450/3 | - | €3,076 | +€3,076 | |
| Other amounts payable | 47/48 | €22,000 | €22,000 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €4,377 | €3,668 | -€709 | -16.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,825 | €21,825 | = | 0.0% |
| Other operating charges | 640/8 | €5,363 | €5,531 | +€168 | +3.1% |
| Gross operating margin | 9900 | €37,440 | €42,624 | +€5,184 | +13.8% |
| Operating profit (loss) | 9901 | €10,252 | €15,268 | +€5,016 | +48.9% |
| Financial charges | 65/66B | €4,273 | €3,741 | -€532 | -12.4% |
| Recurring financial charges | 65 | €4,273 | €3,741 | -€532 | -12.4% |
| Profit (loss) for the period before taxes | 9903 | €5,979 | €11,527 | +€5,548 | +92.8% |
| Income taxes | 67/77 | €1,495 | €3,076 | +€1,581 | +105.8% |
| Profit (loss) for the period | 9904 | €4,485 | €8,451 | +€3,966 | +88.4% |
| Profit (loss) for the period to be appropriated | 9905 | €4,485 | €8,451 | +€3,966 | +88.4% |
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 10 October 2026 via checked.be.