File By Me: 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.
File By Me
Largest movements
- Receivables within one year -€6,879
down €6,879 (-29.6%), from €23,211 to €16,333
of which Trade receivables: -€7,759
- Cash +€4,914
up €4,914 (+157%), from €3,127 to €8,041
mainly Receivables within one year (+€6,879) and Net result for the year (+€5,465)
- Tangible fixed assets +€2,389
up €2,389 (+69.6%), from €3,431 to €5,820
of which Other tangible fixed assets: +€3,133
- Profit (loss) carried forward +€5,465
up €5,465 (+32.9%), from €16,593 to €22,058
- Tax, wage and social debts -€4,228
down €4,228 (-43.0%), from €9,842 to €5,614
- Trade debts -€812
down €812 (-60.9%), from €1,334 to €522
- Gross operating margin -€11,474
down €11,474 (-50.6%), from €22,684 to €11,210
- Taxes -€987
down €987 (-18.4%), from €5,352 to €4,366
- Depreciation +€752
up €752 (+260%), from €290 to €1,041
- Other operating charges -€316
down €316 (-90.9%), from €347 to €31
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 | €29,769 | €30,194 | +€425 | +1.4% |
| Fixed assets | 21/28 | €3,431 | €5,820 | +€2,389 | +69.6% |
| Tangible fixed assets | 22/27 | €3,431 | €5,820 | +€2,389 | +69.6% |
| Plant, machinery and equipment | 23 | €3,431 | €2,687 | -€744 | -21.7% |
| Other tangible fixed assets | 26 | - | €3,133 | +€3,133 | |
| Current assets | 29/58 | €26,338 | €24,374 | -€1,964 | -7.5% |
| Amounts receivable within one year | 40/41 | €23,211 | €16,333 | -€6,879 | -29.6% |
| Trade receivables | 40 | €14,718 | €6,959 | -€7,759 | -52.7% |
| Other amounts receivable | 41 | €8,494 | €9,374 | +€880 | +10.4% |
| Cash at bank and in hand | 54/58 | €3,127 | €8,041 | +€4,914 | +157% |
| Total equity and liabilities | 10/49 | €29,769 | €30,194 | +€425 | +1.4% |
| Equity | 10/15 | €18,593 | €24,058 | +€5,465 | +29.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,593 | €22,058 | +€5,465 | +32.9% |
| Amounts payable | 17/49 | €11,176 | €6,136 | -€5,041 | -45.1% |
| Amounts payable within one year | 42/48 | €11,176 | €6,136 | -€5,041 | -45.1% |
| Trade debts | 44 | €1,334 | €522 | -€812 | -60.9% |
| Suppliers | 440/4 | €1,334 | €522 | -€812 | -60.9% |
| Taxes, remuneration and social security | 45 | €9,842 | €5,614 | -€4,228 | -43.0% |
| Taxes | 450/3 | €9,842 | €5,614 | -€4,228 | -43.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €290 | €1,041 | +€752 | +260% |
| Other operating charges | 640/8 | €347 | €31 | -€316 | -90.9% |
| Gross operating margin | 9900 | €22,684 | €11,210 | -€11,474 | -50.6% |
| Operating profit (loss) | 9901 | €22,047 | €10,137 | -€11,910 | -54.0% |
| Financial income | 75/76B | €4 | €0 | -€3 | -94.6% |
| Recurring financial income | 75 | €4 | €0 | -€3 | -94.6% |
| Financial charges | 65/66B | €106 | €306 | +€200 | +188% |
| Recurring financial charges | 65 | €106 | €306 | +€200 | +188% |
| Profit (loss) for the period before taxes | 9903 | €21,945 | €9,831 | -€12,114 | -55.2% |
| Income taxes | 67/77 | €5,352 | €4,366 | -€987 | -18.4% |
| Profit (loss) for the period | 9904 | €16,593 | €5,465 | -€11,127 | -67.1% |
| Profit (loss) for the period to be appropriated | 9905 | €16,593 | €5,465 | -€11,127 | -67.1% |
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.