FIRST CLEAN: 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.
FIRST CLEAN
Largest movements
- Receivables within one year -€1,376
down €1,376 (-22.4%), from €6,139 to €4,763
- Profit (loss) carried forward -€2,307
down €2,307 (-15.9%), from -€14,481 to -€16,788
- Accrued charges and deferred income +€858
new in 2025: €858
- Other operating charges +€1,094
up €1,094 (+1715.5%), from €64 to €1,158
- Gross operating margin -€377
down €377 (-48.9%), from -€771 to -€1,148
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 | €7,313 | €5,937 | -€1,376 | -18.8% |
| Fixed assets | 21/28 | €513 | €513 | = | 0.0% |
| Tangible fixed assets | 22/27 | €513 | €513 | = | 0.0% |
| Other tangible fixed assets | 26 | €513 | €513 | = | 0.0% |
| Current assets | 29/58 | €6,800 | €5,424 | -€1,376 | -20.2% |
| Amounts receivable within one year | 40/41 | €6,139 | €4,763 | -€1,376 | -22.4% |
| Other amounts receivable | 41 | €6,139 | €4,763 | -€1,376 | -22.4% |
| Cash at bank and in hand | 54/58 | €661 | €661 | = | 0.0% |
| Total equity and liabilities | 10/49 | €7,313 | €5,937 | -€1,376 | -18.8% |
| Equity | 10/15 | €5,970 | €3,663 | -€2,307 | -38.6% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,481 | -€16,788 | -€2,307 | -15.9% |
| Amounts payable | 17/49 | €1,343 | €2,274 | +€931 | +69.3% |
| Amounts payable within one year | 42/48 | €1,343 | €1,416 | +€73 | +5.4% |
| Trade debts | 44 | €835 | €835 | +€0 | 0.0% |
| Suppliers | 440/4 | €835 | €835 | +€0 | 0.0% |
| Taxes, remuneration and social security | 45 | €508 | €581 | +€73 | +14.3% |
| Taxes | 450/3 | €508 | €581 | +€73 | +14.3% |
| Accrued charges and deferred income | 492/3 | - | €858 | +€858 | |
| Other operating charges | 640/8 | €64 | €1,158 | +€1,094 | +1715.5% |
| Gross operating margin | 9900 | -€771 | -€1,148 | -€377 | -48.9% |
| Operating profit (loss) | 9901 | -€835 | -€2,307 | -€1,472 | -176.2% |
| Financial charges | 65/66B | €0 | - | = | |
| Recurring financial charges | 65 | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | -€835 | -€2,307 | -€1,472 | -176.2% |
| Profit (loss) for the period | 9904 | -€835 | -€2,307 | -€1,472 | -176.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€835 | -€2,307 | -€1,472 | -176.2% |
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 2 October 2026 via checked.be.