FIX IT IN POST: 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.
FIX IT IN POST
Largest movements
- Cash +€19,303
up €19,303 (+81.7%), from €23,631 to €42,934
mainly Net result for the year (+€24,243) and Depreciation (+€6,534)
- Tangible fixed assets -€6,534
down €6,534 (-66.2%), from €9,868 to €3,333
of which Furniture and vehicles: -€4,454
- Reserves +€24,243
up €24,243 (+94.6%), from €25,619 to €49,862
- Current portion of long-term debt -€8,838
down €8,838 (-100%), from €8,838 to €0
- Other debts -€2,599
down €2,599 (-28.3%), from €9,189 to €6,590
- Gross operating margin +€27,573
up €27,573 (+237%), from €11,625 to €39,198
- Taxes +€5,823
up €5,823 (+496%), from €1,174 to €6,997
- Depreciation -€2,209
down €2,209 (-25.3%), from €8,743 to €6,534
- Other operating charges +€945
up €945 (+348%), from €272 to €1,216
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 | €54,599 | €67,321 | +€12,723 | +23.3% |
| Fixed assets | 21/28 | €9,868 | €3,333 | -€6,534 | -66.2% |
| Tangible fixed assets | 22/27 | €9,868 | €3,333 | -€6,534 | -66.2% |
| Plant, machinery and equipment | 23 | €5,413 | €3,333 | -€2,080 | -38.4% |
| Furniture and vehicles | 24 | €4,454 | €0 | -€4,454 | -100% |
| Current assets | 29/58 | €44,731 | €63,988 | +€19,257 | +43.1% |
| Amounts receivable within one year | 40/41 | €20,838 | €20,982 | +€144 | +0.7% |
| Trade receivables | 40 | €20,044 | €20,903 | +€860 | +4.3% |
| Other amounts receivable | 41 | €794 | €79 | -€715 | -90.1% |
| Cash at bank and in hand | 54/58 | €23,631 | €42,934 | +€19,303 | +81.7% |
| Deferred charges and accrued income | 490/1 | €262 | €72 | -€190 | -72.5% |
| Total equity and liabilities | 10/49 | €54,599 | €67,321 | +€12,723 | +23.3% |
| Equity | 10/15 | €28,619 | €52,862 | +€24,243 | +84.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €25,619 | €49,862 | +€24,243 | +94.6% |
| Distributable reserves | 133 | €25,619 | €49,862 | +€24,243 | +94.6% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €25,980 | €14,459 | -€11,521 | -44.3% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €25,980 | €14,459 | -€11,521 | -44.3% |
| Current portion of amounts payable after more than one year | 42 | €8,838 | €0 | -€8,838 | -100% |
| Financial debts | 43 | - | €467 | +€467 | |
| Credit institutions | 430/8 | - | €467 | +€467 | |
| Trade debts | 44 | €528 | €587 | +€59 | +11.2% |
| Suppliers | 440/4 | €528 | €587 | +€59 | +11.2% |
| Taxes, remuneration and social security | 45 | €7,425 | €6,815 | -€610 | -8.2% |
| Taxes | 450/3 | €7,425 | €6,815 | -€610 | -8.2% |
| Other amounts payable | 47/48 | €9,189 | €6,590 | -€2,599 | -28.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,743 | €6,534 | -€2,209 | -25.3% |
| Other operating charges | 640/8 | €272 | €1,216 | +€945 | +348% |
| Gross operating margin | 9900 | €11,625 | €39,198 | +€27,573 | +237% |
| Operating profit (loss) | 9901 | €2,610 | €31,447 | +€28,837 | +1,105% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €512 | €207 | -€305 | -59.6% |
| Recurring financial charges | 65 | €512 | €207 | -€305 | -59.6% |
| Profit (loss) for the period before taxes | 9903 | €2,097 | €31,240 | +€29,143 | +1,389% |
| Income taxes | 67/77 | €1,174 | €6,997 | +€5,823 | +496% |
| Profit (loss) for the period | 9904 | €923 | €24,243 | +€23,320 | +2,526% |
| Profit (loss) for the period to be appropriated | 9905 | €923 | €24,243 | +€23,320 | +2,526% |
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 17 October 2026 via checked.be.