FILLING TOOLBOX: what changed
Two fiscal 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.
FILLING TOOLBOX
Largest movements
- Deferred charges and accrued income +€4,402
up €4,402 (+520.3%), from €846 to €5,248
- Cash -€2,992
down €2,992 (-37.8%), from €7,925 to €4,933
mainly Deferred charges and accrued income (-€4,402) and Trade debts (-€4,305)
- Tangible fixed assets +€459
up €459 (+33.6%), from €1,367 to €1,826
of which Furniture and vehicles: +€459
- Financial fixed assets +€300
up €300 (+531.3%), from €56 to €356
- Trade debts -€4,305
down €4,305 (-51.8%), from €8,309 to €4,003
- Profit (loss) carried forward +€2,684
up €2,684 (+15.9%), from -€16,894 to -€14,211
- Tax, wage and social debts +€2,656
up €2,656 (+4835.3%), from €55 to €2,711
of which Taxes: +€2,656
- Current portion of long-term debt +€1,340
new in 2025: €1,340
- Other debts -€167
down €167 (-1.3%), from €12,742 to €12,574
- Turnover +€44,385
up €44,385 (+104.1%), from €42,639 to €87,023
- Purchases and services +€30,580
up €30,580 (+67.5%), from €45,313 to €75,894
- Gross operating margin +€10,802
up €10,802 (+402.2%), from €2,686 to €13,488
- Other operating charges -€904
down €904 (-14.3%), from €6,330 to €5,426
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 | €14,211 | €16,418 | +€2,207 | +15.5% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €1,424 | €2,182 | +€759 | +53.3% |
| Tangible fixed assets | 22/27 | €1,367 | €1,826 | +€459 | +33.6% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €1,367 | €1,826 | +€459 | +33.6% |
| Financial fixed assets | 28 | €56 | €356 | +€300 | +531.3% |
| Current assets | 29/58 | €12,787 | €14,236 | +€1,449 | +11.3% |
| Amounts receivable within one year | 40/41 | €4,016 | €4,055 | +€39 | +1.0% |
| Trade receivables | 40 | €0 | €336 | +€336 | |
| Other amounts receivable | 41 | €4,016 | €3,720 | -€296 | -7.4% |
| Cash at bank and in hand | 54/58 | €7,925 | €4,933 | -€2,992 | -37.8% |
| Deferred charges and accrued income | 490/1 | €846 | €5,248 | +€4,402 | +520.3% |
| Total equity and liabilities | 10/49 | €14,211 | €16,418 | +€2,207 | +15.5% |
| Equity | 10/15 | -€6,894 | -€4,211 | +€2,684 | +38.9% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,894 | -€14,211 | +€2,684 | +15.9% |
| Amounts payable | 17/49 | €21,105 | €20,629 | -€476 | -2.3% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Other amounts payable | 178/9 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €21,105 | €20,629 | -€476 | -2.3% |
| Current portion of amounts payable after more than one year | 42 | - | €1,340 | +€1,340 | |
| Trade debts | 44 | €8,309 | €4,003 | -€4,305 | -51.8% |
| Suppliers | 440/4 | €8,309 | €4,003 | -€4,305 | -51.8% |
| Taxes, remuneration and social security | 45 | €55 | €2,711 | +€2,656 | +4835.3% |
| Taxes | 450/3 | €55 | €2,711 | +€2,656 | +4835.3% |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €12,742 | €12,574 | -€167 | -1.3% |
| Turnover | 70 | €42,639 | €87,023 | +€44,385 | +104.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €45,313 | €75,894 | +€30,580 | +67.5% |
| Remuneration, social security and pensions | 62 | €0 | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €252 | €636 | +€384 | +152.3% |
| Other operating charges | 640/8 | €6,330 | €5,426 | -€904 | -14.3% |
| Non-recurring operating charges | 66A | - | €4,500 | +€4,500 | |
| Gross operating margin | 9900 | €2,686 | €13,488 | +€10,802 | +402.2% |
| Operating profit (loss) | 9901 | -€3,896 | €2,927 | +€6,823 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €7 | €72 | +€65 | +898.3% |
| Recurring financial charges | 65 | €7 | €72 | +€65 | +898.3% |
| Profit (loss) for the period before taxes | 9903 | -€3,903 | €2,854 | +€6,757 | |
| Income taxes | 67/77 | €55 | €171 | +€116 | +210.4% |
| Profit (loss) for the period | 9904 | -€3,958 | €2,684 | +€6,642 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,958 | €2,684 | +€6,642 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.