Figure Out: 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.
Figure Out
Largest movements
- Cash -€20,244
down €20,244 (-20.9%), from €96,864 to €76,621
mainly Contributions, distributions and other (-€44,589) and Tax, wage and social debts (-€12,648)
- Receivables within one year +€11,670
up €11,670 (+195%), from €5,996 to €17,666
of which Trade receivables: +€12,029
- Tangible fixed assets -€3,746
down €3,746 (-10.3%), from €36,211 to €32,466
of which Furniture and vehicles: -€4,153
- Other debts +€24,076
up €24,076 (+115%), from €20,867 to €44,943
- Reserves -€13,255
down €13,255 (-10.4%), from €127,312 to €114,057
- Tax, wage and social debts -€12,648
down €12,648 (-49.0%), from €25,805 to €13,157
of which Taxes: -€12,648
- Debts after one year -€4,005
no longer reported in 2025 (was €4,005)
- Current portion of long-term debt -€3,931
down €3,931 (-49.5%), from €7,936 to €4,005
- Gross operating margin -€9,024
down €9,024 (-13.9%), from €65,054 to €56,030
- Taxes -€3,066
down €3,066 (-16.5%), from €18,575 to €15,510
- Depreciation +€1,002
up €1,002 (+14.8%), from €6,784 to €7,786
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 | €191,316 | €180,275 | -€11,041 | -5.8% |
| Fixed assets | 21/28 | €86,370 | €82,625 | -€3,746 | -4.3% |
| Tangible fixed assets | 22/27 | €36,211 | €32,466 | -€3,746 | -10.3% |
| Furniture and vehicles | 24 | €27,822 | €23,670 | -€4,153 | -14.9% |
| Other tangible fixed assets | 26 | €8,389 | €8,796 | +€407 | +4.8% |
| Financial fixed assets | 28 | €50,159 | €50,159 | = | 0.0% |
| Current assets | 29/58 | €104,945 | €97,650 | -€7,295 | -7.0% |
| Amounts receivable within one year | 40/41 | €5,996 | €17,666 | +€11,670 | +195% |
| Trade receivables | 40 | €5,637 | €17,666 | +€12,029 | +213% |
| Other amounts receivable | 41 | €359 | - | -€359 | |
| Cash at bank and in hand | 54/58 | €96,864 | €76,621 | -€20,244 | -20.9% |
| Deferred charges and accrued income | 490/1 | €2,085 | €3,364 | +€1,279 | +61.3% |
| Total equity and liabilities | 10/49 | €191,316 | €180,275 | -€11,041 | -5.8% |
| Equity | 10/15 | €127,362 | €114,107 | -€13,255 | -10.4% |
| Contributions | 10/11 | €50 | €50 | = | 0.0% |
| Reserves | 13 | €127,312 | €114,057 | -€13,255 | -10.4% |
| Distributable reserves | 133 | €127,312 | €114,057 | -€13,255 | -10.4% |
| Amounts payable | 17/49 | €63,954 | €66,168 | +€2,214 | +3.5% |
| Amounts payable after more than one year | 17 | €4,005 | - | -€4,005 | |
| Financial debts | 170/4 | €4,005 | - | -€4,005 | |
| Amounts payable within one year | 42/48 | €59,880 | €65,956 | +€6,076 | +10.1% |
| Current portion of amounts payable after more than one year | 42 | €7,936 | €4,005 | -€3,931 | -49.5% |
| Trade debts | 44 | €5,272 | €3,851 | -€1,421 | -26.9% |
| Suppliers | 440/4 | €5,272 | €3,851 | -€1,421 | -26.9% |
| Taxes, remuneration and social security | 45 | €25,805 | €13,157 | -€12,648 | -49.0% |
| Taxes | 450/3 | €24,305 | €11,657 | -€12,648 | -52.0% |
| Remuneration and social security | 454/9 | €1,500 | €1,500 | = | 0.0% |
| Other amounts payable | 47/48 | €20,867 | €44,943 | +€24,076 | +115% |
| Accrued charges and deferred income | 492/3 | €69 | €212 | +€143 | +207% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,784 | €7,786 | +€1,002 | +14.8% |
| Other operating charges | 640/8 | €1,255 | €987 | -€268 | -21.4% |
| Gross operating margin | 9900 | €65,054 | €56,030 | -€9,024 | -13.9% |
| Operating profit (loss) | 9901 | €57,015 | €47,257 | -€9,758 | -17.1% |
| Financial income | 75/76B | €174 | €323 | +€149 | +85.4% |
| Recurring financial income | 75 | €174 | €323 | +€149 | +85.4% |
| Financial charges | 65/66B | €390 | €736 | +€347 | +89.1% |
| Recurring financial charges | 65 | €390 | €736 | +€347 | +89.1% |
| Profit (loss) for the period before taxes | 9903 | €56,800 | €46,843 | -€9,956 | -17.5% |
| Income taxes | 67/77 | €18,575 | €15,510 | -€3,066 | -16.5% |
| Profit (loss) for the period | 9904 | €38,224 | €31,334 | -€6,891 | -18.0% |
| Profit (loss) for the period to be appropriated | 9905 | €38,224 | €31,334 | -€6,891 | -18.0% |
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 20 October 2026 via checked.be.