FIGURES: 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.
FIGURES
Largest movements
- Cash +€401,205
up €401,205 (+35.7%), from €1.1m to €1.5m
mainly Other debts (+€967,715) and Net result for the year (+€940,448)
- Tangible fixed assets +€328,711
new in 2025: €328,711
of which Leasing and similar rights: +€328,168
- Receivables within one year +€122,626
up €122,626 (+148.6%), from €82,522 to €205,148
of which Trade receivables: +€112,510
- Other debts +€967,715
up €967,715 (+92.3%), from €1.0m to €2.0m
- Tax, wage and social debts -€114,745
down €114,745 (-85.4%), from €134,340 to €19,596
- Gross operating margin +€313,621
up €313,621 (+32.6%), from €960,854 to €1.3m
- Taxes +€76,531
up €76,531 (+31.9%), from €240,260 to €316,791
- Depreciation +€15,765
new in 2025: €15,765
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 | €1,207,145 | €2,059,792 | +€852,647 | +70.6% |
| Fixed assets | 21/28 | €169 | €328,880 | +€328,711 | +194239.3% |
| Tangible fixed assets | 22/27 | - | €328,711 | +€328,711 | |
| Plant, machinery and equipment | 23 | - | €543 | +€543 | |
| Leasing and similar rights | 25 | - | €328,168 | +€328,168 | |
| Financial fixed assets | 28 | €169 | €169 | = | 0.0% |
| Current assets | 29/58 | €1,206,975 | €1,730,912 | +€523,936 | +43.4% |
| Amounts receivable within one year | 40/41 | €82,522 | €205,148 | +€122,626 | +148.6% |
| Trade receivables | 40 | €82,522 | €195,032 | +€112,510 | +136.3% |
| Other amounts receivable | 41 | - | €10,116 | +€10,116 | |
| Cash at bank and in hand | 54/58 | €1,124,453 | €1,525,658 | +€401,205 | +35.7% |
| Deferred charges and accrued income | 490/1 | - | €106 | +€106 | |
| Total equity and liabilities | 10/49 | €1,207,145 | €2,059,792 | +€852,647 | +70.6% |
| Equity | 10/15 | €22,591 | €22,591 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €3,991 | €3,991 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €1,991 | €1,991 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €1,184,553 | €2,037,201 | +€852,647 | +72.0% |
| Amounts payable within one year | 42/48 | €1,184,553 | €2,037,201 | +€852,647 | +72.0% |
| Trade debts | 44 | €1,546 | €1,223 | -€323 | -20.9% |
| Suppliers | 440/4 | €1,546 | €1,223 | -€323 | -20.9% |
| Taxes, remuneration and social security | 45 | €134,340 | €19,596 | -€114,745 | -85.4% |
| Taxes | 450/3 | €134,340 | €19,596 | -€114,745 | -85.4% |
| Other amounts payable | 47/48 | €1,048,667 | €2,016,383 | +€967,715 | +92.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €15,765 | +€15,765 | |
| Other operating charges | 640/8 | €14,133 | €1,400 | -€12,733 | -90.1% |
| Gross operating margin | 9900 | €960,854 | €1,274,476 | +€313,621 | +32.6% |
| Operating profit (loss) | 9901 | €946,721 | €1,257,311 | +€310,590 | +32.8% |
| Financial income | 75/76B | €68 | €136 | +€68 | +100.9% |
| Recurring financial income | 75 | €68 | €136 | +€68 | +100.9% |
| Financial charges | 65/66B | €46 | €208 | +€161 | +349.2% |
| Recurring financial charges | 65 | €46 | €208 | +€161 | +349.2% |
| Profit (loss) for the period before taxes | 9903 | €946,743 | €1,257,239 | +€310,496 | +32.8% |
| Income taxes | 67/77 | €240,260 | €316,791 | +€76,531 | +31.9% |
| Profit (loss) for the period | 9904 | €706,483 | €940,448 | +€233,966 | +33.1% |
| Profit (loss) for the period to be appropriated | 9905 | €706,483 | €940,448 | +€233,966 | +33.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.