FIGUR: 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.
FIGUR
Largest movements
- Cash +€19,733
up €19,733 (+29.5%), from €66,897 to €86,629
mainly Accrued charges and deferred income (+€21,580) and Depreciation (+€6,737)
- Tangible fixed assets -€4,719
down €4,719 (-15.5%), from €30,361 to €25,642
- Accrued charges and deferred income +€21,580
up €21,580 (+41.1%), from €52,523 to €74,103
- Debts after one year -€5,815
down €5,815 (-25.2%), from €23,049 to €17,235
- Current portion of long-term debt -€3,644
down €3,644 (-38.5%), from €9,458 to €5,815
- Trade debts +€3,581
up €3,581 (+131%), from €2,724 to €6,305
- Advances received -€3,353
down €3,353 (-50.5%), from €6,634 to €3,281
- Gross operating margin +€2,615
up €2,615 (+13.4%), from €19,475 to €22,090
- Depreciation +€1,174
up €1,174 (+21.1%), from €5,563 to €6,737
- Financial income -€720
down €720 (-72.8%), from €989 to €269
- Taxes -€427
down €427 (-20.6%), from €2,067 to €1,640
- Financial charges +€283
up €283 (+15.7%), from €1,801 to €2,084
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 | €110,467 | €124,755 | +€14,288 | +12.9% |
| Fixed assets | 21/28 | €40,651 | €35,932 | -€4,719 | -11.6% |
| Tangible fixed assets | 22/27 | €30,361 | €25,642 | -€4,719 | -15.5% |
| Plant, machinery and equipment | 23 | €5,476 | €4,545 | -€931 | -17.0% |
| Furniture and vehicles | 24 | €6,722 | €5,274 | -€1,448 | -21.5% |
| Other tangible fixed assets | 26 | €18,163 | €15,823 | -€2,341 | -12.9% |
| Financial fixed assets | 28 | €10,290 | €10,290 | = | 0.0% |
| Current assets | 29/58 | €69,816 | €88,823 | +€19,007 | +27.2% |
| Stocks and contracts in progress | 3 | €1,366 | €1,301 | -€64 | -4.7% |
| Stocks | 30/36 | €1,366 | €1,301 | -€64 | -4.7% |
| Amounts receivable within one year | 40/41 | €687 | €415 | -€272 | -39.6% |
| Trade receivables | 40 | €654 | - | -€654 | |
| Other amounts receivable | 41 | €33 | €415 | +€382 | +1,155% |
| Cash at bank and in hand | 54/58 | €66,897 | €86,629 | +€19,733 | +29.5% |
| Deferred charges and accrued income | 490/1 | €867 | €478 | -€389 | -44.9% |
| Total equity and liabilities | 10/49 | €110,467 | €124,755 | +€14,288 | +12.9% |
| Equity | 10/15 | €9,648 | €11,829 | +€2,181 | +22.6% |
| Contributions | 10/11 | €120 | €120 | = | 0.0% |
| Reserves | 13 | €9,528 | €11,709 | +€2,181 | +22.9% |
| Distributable reserves | 133 | €9,528 | €11,709 | +€2,181 | +22.9% |
| Amounts payable | 17/49 | €100,818 | €112,926 | +€12,107 | +12.0% |
| Amounts payable after more than one year | 17 | €23,049 | €17,235 | -€5,815 | -25.2% |
| Financial debts | 170/4 | €23,049 | €17,235 | -€5,815 | -25.2% |
| Amounts payable within one year | 42/48 | €25,246 | €21,588 | -€3,658 | -14.5% |
| Current portion of amounts payable after more than one year | 42 | €9,458 | €5,815 | -€3,644 | -38.5% |
| Trade debts | 44 | €2,724 | €6,305 | +€3,581 | +131% |
| Suppliers | 440/4 | €2,724 | €6,305 | +€3,581 | +131% |
| Advances received on contracts in progress | 46 | €6,634 | €3,281 | -€3,353 | -50.5% |
| Taxes, remuneration and social security | 45 | €430 | €188 | -€243 | -56.4% |
| Taxes | 450/3 | €430 | €188 | -€243 | -56.4% |
| Other amounts payable | 47/48 | €6,000 | €6,000 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €52,523 | €74,103 | +€21,580 | +41.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,563 | €6,737 | +€1,174 | +21.1% |
| Other operating charges | 640/8 | €9,634 | €9,716 | +€83 | +0.9% |
| Gross operating margin | 9900 | €19,475 | €22,090 | +€2,615 | +13.4% |
| Operating profit (loss) | 9901 | €4,278 | €5,637 | +€1,358 | +31.8% |
| Financial income | 75/76B | €989 | €269 | -€720 | -72.8% |
| Recurring financial income | 75 | €989 | €269 | -€720 | -72.8% |
| Financial charges | 65/66B | €1,801 | €2,084 | +€283 | +15.7% |
| Recurring financial charges | 65 | €1,801 | €2,084 | +€283 | +15.7% |
| Profit (loss) for the period before taxes | 9903 | €3,466 | €3,821 | +€356 | +10.3% |
| Income taxes | 67/77 | €2,067 | €1,640 | -€427 | -20.6% |
| Profit (loss) for the period | 9904 | €1,398 | €2,181 | +€782 | +55.9% |
| Profit (loss) for the period to be appropriated | 9905 | €1,398 | €2,181 | +€782 | +55.9% |
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 18 October 2026 via checked.be.