FINANCE & COMMUNICATION: 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 & COMMUNICATION
Largest movements
- Cash +€73
up €73 (+185%), from €40 to €113
mainly Other debts (+€450) and Trade debts (+€400)
- Profit (loss) carried forward -€777
down €777 (-1.1%), from -€72,560 to -€73,337
- Other debts +€450
up €450 (+40.9%), from €1,100 to €1,550
- Trade debts +€400
new in 2025: €400
- Gross operating margin +€98
up €98 (+22.8%), from -€430 to -€332
- Other operating charges +€12
up €12 (+3.2%), from €387 to €400
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 | €40 | €113 | +€73 | +185% |
| Current assets | 29/58 | €40 | €113 | +€73 | +185% |
| Cash at bank and in hand | 54/58 | €40 | €113 | +€73 | +185% |
| Total equity and liabilities | 10/49 | €40 | €113 | +€73 | +185% |
| Equity | 10/15 | -€1,060 | -€1,837 | -€777 | -73.2% |
| Contributions | 10/11 | €65,000 | €65,000 | = | 0.0% |
| Capital | 10 | €65,000 | €65,000 | = | 0.0% |
| Issued capital | 100 | €65,000 | €65,000 | = | 0.0% |
| Reserves | 13 | €6,500 | €6,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,500 | €6,500 | = | 0.0% |
| Legal reserve | 130 | €6,500 | €6,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€72,560 | -€73,337 | -€777 | -1.1% |
| Amounts payable | 17/49 | €1,100 | €1,950 | +€850 | +77.2% |
| Amounts payable within one year | 42/48 | €1,100 | €1,950 | +€850 | +77.2% |
| Trade debts | 44 | - | €400 | +€400 | |
| Suppliers | 440/4 | - | €400 | +€400 | |
| Other amounts payable | 47/48 | €1,100 | €1,550 | +€450 | +40.9% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | -€430 | -€332 | +€98 | +22.8% |
| Operating profit (loss) | 9901 | -€817 | -€732 | +€86 | +10.5% |
| Financial charges | 65/66B | €45 | €45 | = | 0.0% |
| Recurring financial charges | 65 | €45 | €45 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€862 | -€777 | +€86 | +9.9% |
| Profit (loss) for the period | 9904 | -€862 | -€777 | +€86 | +9.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€862 | -€777 | +€86 | +9.9% |
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 15 October 2026 via checked.be.