Five-O-Five: 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.
Five-O-Five
Largest movements
- Tangible fixed assets -€10,956
down €10,956 (-24.0%), from €45,685 to €34,729
of which Furniture and vehicles: -€9,509
- Cash +€9,513
up €9,513 (+96.1%), from €9,896 to €19,409
mainly Net result for the year (+€14,246) and Depreciation (+€12,011)
- Receivables within one year -€3,423
down €3,423 (-27.9%), from €12,256 to €8,833
of which Other amounts receivable: -€4,176
- Deferred charges and accrued income +€1,326
up €1,326 (+1,115%), from €119 to €1,445
- Other debts -€23,954
down €23,954 (-81.1%), from €29,542 to €5,588
- Reserves +€14,246
up €14,246 (+62.0%), from €22,972 to €37,218
- Tax, wage and social debts +€8,557
up €8,557 (+101%), from €8,431 to €16,989
of which Taxes: +€8,172
- Trade debts -€2,088
down €2,088 (-62.8%), from €3,327 to €1,239
- Depreciation +€9,329
up €9,329 (+348%), from €2,682 to €12,011
- Taxes -€2,106
down €2,106 (-33.9%), from €6,217 to €4,111
- Gross operating margin -€1,454
down €1,454 (-4.5%), from €32,455 to €31,001
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 | €67,956 | €64,416 | -€3,541 | -5.2% |
| Fixed assets | 21/28 | €45,685 | €34,729 | -€10,956 | -24.0% |
| Tangible fixed assets | 22/27 | €45,685 | €34,729 | -€10,956 | -24.0% |
| Land and buildings | 22 | €5,571 | €4,313 | -€1,258 | -22.6% |
| Plant, machinery and equipment | 23 | €930 | €741 | -€190 | -20.4% |
| Furniture and vehicles | 24 | €39,184 | €29,676 | -€9,509 | -24.3% |
| Current assets | 29/58 | €22,271 | €29,687 | +€7,416 | +33.3% |
| Amounts receivable within one year | 40/41 | €12,256 | €8,833 | -€3,423 | -27.9% |
| Trade receivables | 40 | €8,081 | €8,833 | +€752 | +9.3% |
| Other amounts receivable | 41 | €4,176 | - | -€4,176 | |
| Cash at bank and in hand | 54/58 | €9,896 | €19,409 | +€9,513 | +96.1% |
| Deferred charges and accrued income | 490/1 | €119 | €1,445 | +€1,326 | +1,115% |
| Total equity and liabilities | 10/49 | €67,956 | €64,416 | -€3,541 | -5.2% |
| Equity | 10/15 | €25,972 | €40,218 | +€14,246 | +54.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €22,972 | €37,218 | +€14,246 | +62.0% |
| Distributable reserves | 133 | €22,972 | €37,218 | +€14,246 | +62.0% |
| Amounts payable | 17/49 | €41,985 | €24,197 | -€17,787 | -42.4% |
| Amounts payable within one year | 42/48 | €41,300 | €23,815 | -€17,485 | -42.3% |
| Trade debts | 44 | €3,327 | €1,239 | -€2,088 | -62.8% |
| Suppliers | 440/4 | €3,327 | €1,239 | -€2,088 | -62.8% |
| Taxes, remuneration and social security | 45 | €8,431 | €16,989 | +€8,557 | +101% |
| Taxes | 450/3 | €6,446 | €14,617 | +€8,172 | +127% |
| Remuneration and social security | 454/9 | €1,986 | €2,371 | +€385 | +19.4% |
| Other amounts payable | 47/48 | €29,542 | €5,588 | -€23,954 | -81.1% |
| Accrued charges and deferred income | 492/3 | €684 | €382 | -€302 | -44.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,682 | €12,011 | +€9,329 | +348% |
| Other operating charges | 640/8 | €504 | €537 | +€34 | +6.7% |
| Gross operating margin | 9900 | €32,455 | €31,001 | -€1,454 | -4.5% |
| Operating profit (loss) | 9901 | €29,269 | €18,453 | -€10,817 | -37.0% |
| Financial income | 75/76B | €62 | €20 | -€42 | -67.3% |
| Recurring financial income | 75 | €62 | €20 | -€42 | -67.3% |
| Financial charges | 65/66B | €143 | €116 | -€27 | -18.9% |
| Recurring financial charges | 65 | €143 | €116 | -€27 | -18.9% |
| Profit (loss) for the period before taxes | 9903 | €29,189 | €18,357 | -€10,831 | -37.1% |
| Income taxes | 67/77 | €6,217 | €4,111 | -€2,106 | -33.9% |
| Profit (loss) for the period | 9904 | €22,972 | €14,246 | -€8,725 | -38.0% |
| Profit (loss) for the period to be appropriated | 9905 | €22,972 | €14,246 | -€8,725 | -38.0% |
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 13 October 2026 via checked.be.