FILL CON: 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.
FILL CON
Largest movements
- Cash -€4,123
down €4,123 (-92.9%), from €4,439 to €316
mainly Net result for the year (-€5,316) and Receivables within one year (-€3,252)
- Tangible fixed assets -€3,924
down €3,924 (-25.4%), from €15,448 to €11,524
of which Plant, machinery and equipment: -€3,066
- Receivables within one year +€3,252
up €3,252 (+25.7%), from €12,660 to €15,912
- Deferred charges and accrued income +€1,044
up €1,044 (+41.4%), from €2,523 to €3,567
- Reserves -€3,031
no longer reported in 2025 (was €3,031)
- Other debts +€2,349
up €2,349 (+24.8%), from €9,469 to €11,817
- Profit (loss) carried forward -€2,285
new in 2025: -€2,285
- Debts after one year -€1,974
down €1,974 (-24.3%), from €8,117 to €6,143
- Trade debts +€874
up €874 (+95.0%), from €919 to €1,793
- Gross operating margin -€3,471
down €3,471 (-34.7%), from €10,015 to €6,544
- Other operating charges +€1,517
up €1,517 (+188%), from €807 to €2,324
- Financial charges +€1,149
up €1,149 (+38.0%), from €3,025 to €4,174
- Taxes -€625
down €625 (-30.3%), from €2,063 to €1,438
- Depreciation +€336
up €336 (+9.4%), from €3,588 to €3,924
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 | €35,070 | €31,319 | -€3,751 | -10.7% |
| Fixed assets | 21/28 | €15,448 | €11,524 | -€3,924 | -25.4% |
| Tangible fixed assets | 22/27 | €15,448 | €11,524 | -€3,924 | -25.4% |
| Plant, machinery and equipment | 23 | €12,516 | €9,450 | -€3,066 | -24.5% |
| Furniture and vehicles | 24 | €2,933 | €2,074 | -€859 | -29.3% |
| Current assets | 29/58 | €19,621 | €19,795 | +€174 | +0.9% |
| Amounts receivable within one year | 40/41 | €12,660 | €15,912 | +€3,252 | +25.7% |
| Trade receivables | 40 | €12,660 | €15,912 | +€3,252 | +25.7% |
| Cash at bank and in hand | 54/58 | €4,439 | €316 | -€4,123 | -92.9% |
| Deferred charges and accrued income | 490/1 | €2,523 | €3,567 | +€1,044 | +41.4% |
| Total equity and liabilities | 10/49 | €35,070 | €31,319 | -€3,751 | -10.7% |
| Equity | 10/15 | €3,431 | -€1,885 | -€5,316 | |
| Contributions | 10/11 | €400 | €400 | = | 0.0% |
| Reserves | 13 | €3,031 | - | -€3,031 | |
| Distributable reserves | 133 | €3,031 | - | -€3,031 | |
| Profit (loss) carried forward | 14 | - | -€2,285 | -€2,285 | |
| Amounts payable | 17/49 | €31,639 | €33,203 | +€1,565 | +4.9% |
| Amounts payable after more than one year | 17 | €8,117 | €6,143 | -€1,974 | -24.3% |
| Financial debts | 170/4 | €8,117 | €6,143 | -€1,974 | -24.3% |
| Amounts payable within one year | 42/48 | €23,521 | €27,061 | +€3,539 | +15.0% |
| Current portion of amounts payable after more than one year | 42 | €1,881 | €1,974 | +€94 | +5.0% |
| Trade debts | 44 | €919 | €1,793 | +€874 | +95.0% |
| Suppliers | 440/4 | €919 | €1,793 | +€874 | +95.0% |
| Taxes, remuneration and social security | 45 | €11,252 | €11,476 | +€224 | +2.0% |
| Taxes | 450/3 | €8,859 | €7,915 | -€944 | -10.7% |
| Remuneration and social security | 454/9 | €2,393 | €3,561 | +€1,167 | +48.8% |
| Other amounts payable | 47/48 | €9,469 | €11,817 | +€2,349 | +24.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,588 | €3,924 | +€336 | +9.4% |
| Other operating charges | 640/8 | €807 | €2,324 | +€1,517 | +188% |
| Gross operating margin | 9900 | €10,015 | €6,544 | -€3,471 | -34.7% |
| Operating profit (loss) | 9901 | €5,619 | €295 | -€5,324 | -94.7% |
| Financial income | 75/76B | €145 | €0 | -€144 | -100.0% |
| Recurring financial income | 75 | €145 | €0 | -€144 | -100.0% |
| Financial charges | 65/66B | €3,025 | €4,174 | +€1,149 | +38.0% |
| Recurring financial charges | 65 | €3,025 | €4,174 | +€1,149 | +38.0% |
| Profit (loss) for the period before taxes | 9903 | €2,739 | -€3,878 | -€6,617 | |
| Income taxes | 67/77 | €2,063 | €1,438 | -€625 | -30.3% |
| Profit (loss) for the period | 9904 | €676 | -€5,316 | -€5,992 | |
| Profit (loss) for the period to be appropriated | 9905 | €676 | -€5,316 | -€5,992 |
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 29 October 2026 via checked.be.