FIX CONCEPT: 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.
FIX CONCEPT
Largest movements
- Receivables within one year -€32,502
down €32,502 (-99.9%), from €32,544 to €42
of which Trade receivables: -€30,000
- Deferred charges and accrued income +€30,000
new in 2025: €30,000
- Cash +€12,291
up €12,291 (+3122.5%), from €394 to €12,685
mainly Receivables within one year (+€32,502) and Net result for the year (+€6,573)
- Tangible fixed assets -€783
down €783 (-18.8%), from €4,165 to €3,382
- Profit (loss) carried forward +€6,573
up €6,573 (+16.8%), from -€39,175 to -€32,602
- Other debts +€2,776
up €2,776 (+5.0%), from €55,045 to €57,821
- Tax, wage and social debts -€465
down €465 (-18.9%), from €2,457 to €1,992
of which Remuneration and social security: -€2,457
- Depreciation +€1,558
up €1,558 (+1673.6%), from €93 to €1,651
- Gross operating margin -€1,169
down €1,169 (-11.3%), from €10,326 to €9,157
- Other operating charges +€187
new in 2025: €187
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 | €37,103 | €46,109 | +€9,006 | +24.3% |
| Fixed assets | 21/28 | €4,165 | €3,382 | -€783 | -18.8% |
| Tangible fixed assets | 22/27 | €4,165 | €3,382 | -€783 | -18.8% |
| Furniture and vehicles | 24 | €4,165 | €3,382 | -€783 | -18.8% |
| Current assets | 29/58 | €32,938 | €42,727 | +€9,789 | +29.7% |
| Amounts receivable within one year | 40/41 | €32,544 | €42 | -€32,502 | -99.9% |
| Trade receivables | 40 | €30,000 | - | -€30,000 | |
| Other amounts receivable | 41 | €2,544 | €42 | -€2,502 | -98.3% |
| Cash at bank and in hand | 54/58 | €394 | €12,685 | +€12,291 | +3122.5% |
| Deferred charges and accrued income | 490/1 | - | €30,000 | +€30,000 | |
| Total equity and liabilities | 10/49 | €37,103 | €46,109 | +€9,006 | +24.3% |
| Equity | 10/15 | -€20,575 | -€14,002 | +€6,573 | +31.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€39,175 | -€32,602 | +€6,573 | +16.8% |
| Amounts payable | 17/49 | €57,678 | €60,111 | +€2,433 | +4.2% |
| Amounts payable within one year | 42/48 | €57,678 | €60,111 | +€2,433 | +4.2% |
| Trade debts | 44 | €176 | €298 | +€122 | +69.5% |
| Suppliers | 440/4 | €176 | €298 | +€122 | +69.5% |
| Taxes, remuneration and social security | 45 | €2,457 | €1,992 | -€465 | -18.9% |
| Taxes | 450/3 | - | €1,992 | +€1,992 | |
| Remuneration and social security | 454/9 | €2,457 | - | -€2,457 | |
| Other amounts payable | 47/48 | €55,045 | €57,821 | +€2,776 | +5.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €93 | €1,651 | +€1,558 | +1673.6% |
| Other operating charges | 640/8 | - | €187 | +€187 | |
| Non-recurring operating charges | 66A | €24 | - | -€24 | |
| Gross operating margin | 9900 | €10,326 | €9,157 | -€1,169 | -11.3% |
| Operating profit (loss) | 9901 | €10,209 | €7,319 | -€2,890 | -28.3% |
| Financial charges | 65/66B | €750 | €746 | -€4 | -0.5% |
| Recurring financial charges | 65 | €750 | €746 | -€4 | -0.5% |
| Profit (loss) for the period before taxes | 9903 | €9,459 | €6,573 | -€2,886 | -30.5% |
| Profit (loss) for the period | 9904 | €9,459 | €6,573 | -€2,886 | -30.5% |
| Profit (loss) for the period to be appropriated | 9905 | €9,459 | €6,573 | -€2,886 | -30.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.