FIFTH HABIT: 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 HABIT
Largest movements
- Cash -€376,412
down €376,412 (-76.9%), from €489,744 to €113,332
mainly Contributions, distributions and other (-€750,000) and Current investments (-€20,526)
- Current investments +€20,526
up €20,526 (+3.6%), from €565,111 to €585,637
- Profit (loss) carried forward -€762,196
down €762,196 (-97.7%), from €779,824 to €17,628
- Other debts +€409,258
up €409,258 (+158%), from €259,364 to €668,622
- Financial income +€10,109
up €10,109 (+42.2%), from €23,953 to €34,062
- Gross operating margin -€7,355
down €7,355 (-35.2%), from -€20,904 to -€28,259
- Depreciation -€4,707
down €4,707 (-31.9%), from €14,776 to €10,069
- Other operating charges +€1,257
up €1,257 (+2,164%), from €58 to €1,316
- Financial charges +€952
up €952 (+17.3%), from €5,503 to €6,455
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 | €1,079,202 | €724,649 | -€354,553 | -32.9% |
| Fixed assets | 21/28 | €14,201 | €4,132 | -€10,069 | -70.9% |
| Tangible fixed assets | 22/27 | €14,201 | €4,132 | -€10,069 | -70.9% |
| Furniture and vehicles | 24 | €10,069 | €0 | -€10,069 | -100% |
| Other tangible fixed assets | 26 | €4,132 | €4,132 | = | 0.0% |
| Current assets | 29/58 | €1,065,000 | €720,517 | -€344,484 | -32.3% |
| Amounts receivable within one year | 40/41 | €8,900 | €19,073 | +€10,173 | +114% |
| Trade receivables | 40 | €1,619 | €550 | -€1,069 | -66.0% |
| Other amounts receivable | 41 | €7,281 | €18,523 | +€11,241 | +154% |
| Current investments | 50/53 | €565,111 | €585,637 | +€20,526 | +3.6% |
| Cash at bank and in hand | 54/58 | €489,744 | €113,332 | -€376,412 | -76.9% |
| Deferred charges and accrued income | 490/1 | €1,245 | €2,475 | +€1,230 | +98.8% |
| Total equity and liabilities | 10/49 | €1,079,202 | €724,649 | -€354,553 | -32.9% |
| Equity | 10/15 | €800,284 | €38,088 | -€762,196 | -95.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €779,824 | €17,628 | -€762,196 | -97.7% |
| Amounts payable | 17/49 | €278,917 | €686,561 | +€407,643 | +146% |
| Amounts payable within one year | 42/48 | €275,246 | €685,061 | +€409,815 | +149% |
| Trade debts | 44 | €15,881 | €16,439 | +€558 | +3.5% |
| Suppliers | 440/4 | €15,881 | €16,439 | +€558 | +3.5% |
| Other amounts payable | 47/48 | €259,364 | €668,622 | +€409,258 | +158% |
| Accrued charges and deferred income | 492/3 | €3,672 | €1,500 | -€2,172 | -59.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,776 | €10,069 | -€4,707 | -31.9% |
| Other operating charges | 640/8 | €58 | €1,316 | +€1,257 | +2,164% |
| Gross operating margin | 9900 | -€20,904 | -€28,259 | -€7,355 | -35.2% |
| Operating profit (loss) | 9901 | -€35,738 | -€39,643 | -€3,905 | -10.9% |
| Financial income | 75/76B | €23,953 | €34,062 | +€10,109 | +42.2% |
| Recurring financial income | 75 | €23,953 | €34,062 | +€10,109 | +42.2% |
| Financial charges | 65/66B | €5,503 | €6,455 | +€952 | +17.3% |
| Recurring financial charges | 65 | €5,503 | €6,455 | +€952 | +17.3% |
| Profit (loss) for the period before taxes | 9903 | -€17,288 | -€12,037 | +€5,252 | +30.4% |
| Income taxes | 67/77 | €172 | €160 | -€13 | -7.5% |
| Profit (loss) for the period | 9904 | -€17,461 | -€12,196 | +€5,265 | +30.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€17,461 | -€12,196 | +€5,265 | +30.2% |
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 14 October 2026 via checked.be.