FINANCE 4 YOU: 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.
FINANCE 4 YOU
Largest movements
- Receivables within one year -€40,000
down €40,000 (-53.9%), from €74,203 to €34,203
of which Trade receivables: -€40,000
- Tangible fixed assets -€25,697
down €25,697 (-13.3%), from €193,243 to €167,546
of which Land and buildings: -€24,711
- Other debts -€195,526
down €195,526 (-37.6%), from €520,157 to €324,631
- Profit (loss) carried forward +€158,872
up €158,872 (+46.1%), from -€344,819 to -€185,947
- Debts after one year -€24,465
down €24,465 (-10.1%), from €242,321 to €217,855
- Gross operating margin +€163,455
up €163,455 (+158%), from €103,225 to €266,680
- Other operating charges +€29,169
up €29,169 (+135%), from €21,539 to €50,709
- Financial charges -€20,619
down €20,619 (-48.4%), from €42,568 to €21,949
- Depreciation +€2,855
up €2,855 (+8.8%), from €32,294 to €35,150
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 | €512,969 | €447,950 | -€65,019 | -12.7% |
| Fixed assets | 21/28 | €430,843 | €405,146 | -€25,697 | -6.0% |
| Tangible fixed assets | 22/27 | €193,243 | €167,546 | -€25,697 | -13.3% |
| Land and buildings | 22 | €191,770 | €167,059 | -€24,711 | -12.9% |
| Plant, machinery and equipment | 23 | €262 | €201 | -€61 | -23.2% |
| Furniture and vehicles | 24 | €859 | €287 | -€573 | -66.7% |
| Other tangible fixed assets | 26 | €352 | €0 | -€352 | -100% |
| Financial fixed assets | 28 | €237,600 | €237,600 | = | 0.0% |
| Current assets | 29/58 | €82,126 | €42,804 | -€39,323 | -47.9% |
| Amounts receivable within one year | 40/41 | €74,203 | €34,203 | -€40,000 | -53.9% |
| Trade receivables | 40 | €40,000 | €0 | -€40,000 | -100% |
| Other amounts receivable | 41 | €34,203 | €34,203 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €7,924 | €8,601 | +€677 | +8.5% |
| Total equity and liabilities | 10/49 | €512,969 | €447,950 | -€65,019 | -12.7% |
| Equity | 10/15 | -€285,319 | -€126,447 | +€158,872 | +55.7% |
| Contributions | 10/11 | €45,000 | €45,000 | = | 0.0% |
| Reserves | 13 | €14,500 | €14,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,500 | €4,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,500 | €4,500 | = | 0.0% |
| Tax-exempt reserves | 132 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€344,819 | -€185,947 | +€158,872 | +46.1% |
| Amounts payable | 17/49 | €798,289 | €574,397 | -€223,891 | -28.0% |
| Amounts payable after more than one year | 17 | €242,321 | €217,855 | -€24,465 | -10.1% |
| Financial debts | 170/4 | €242,321 | €217,855 | -€24,465 | -10.1% |
| Amounts payable within one year | 42/48 | €555,968 | €356,542 | -€199,426 | -35.9% |
| Current portion of amounts payable after more than one year | 42 | €24,465 | €24,465 | = | 0.0% |
| Trade debts | 44 | €11,170 | €7,095 | -€4,076 | -36.5% |
| Suppliers | 440/4 | €11,170 | €7,095 | -€4,076 | -36.5% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €175 | €350 | +€175 | +100% |
| Taxes | 450/3 | €175 | €350 | +€175 | +100% |
| Other amounts payable | 47/48 | €520,157 | €324,631 | -€195,526 | -37.6% |
| Non-recurring operating income | 76A | €18,100 | €0 | -€18,100 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,294 | €35,150 | +€2,855 | +8.8% |
| Other operating charges | 640/8 | €21,539 | €50,709 | +€29,169 | +135% |
| Gross operating margin | 9900 | €103,225 | €266,680 | +€163,455 | +158% |
| Operating profit (loss) | 9901 | €49,391 | €180,821 | +€131,430 | +266% |
| Financial income | 75/76B | €24 | €0 | -€24 | -100% |
| Recurring financial income | 75 | €24 | €0 | -€24 | -100% |
| Financial charges | 65/66B | €42,568 | €21,949 | -€20,619 | -48.4% |
| Recurring financial charges | 65 | €42,568 | €21,949 | -€20,619 | -48.4% |
| Profit (loss) for the period before taxes | 9903 | €6,847 | €158,872 | +€152,025 | +2,220% |
| Income taxes | 67/77 | €334 | €0 | -€334 | -100% |
| Profit (loss) for the period | 9904 | €6,513 | €158,872 | +€152,359 | +2,339% |
| Profit (loss) for the period to be appropriated | 9905 | €6,513 | €158,872 | +€152,359 | +2,339% |
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 13 October 2026 via checked.be.