FLASH FOR: 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.
FLASH FOR
Largest movements
- Receivables within one year +€48,128
up €48,128 (+965%), from €4,987 to €53,116
of which Trade receivables: +€49,206
- Cash +€5,120
up €5,120 (+78.9%), from €6,488 to €11,608
mainly Trade debts (+€33,699) and Net result for the year (+€18,910)
- Tangible fixed assets +€2,045
up €2,045 (+974%), from €210 to €2,255
of which Plant, machinery and equipment: +€1,264
- Trade debts +€33,699
new in 2025: €33,699
- Profit (loss) carried forward +€26,305
up €26,305 (+76.7%), from -€34,305 to -€8,000
- Reserves -€7,395
no longer reported in 2025 (was €7,395)
- Tax, wage and social debts +€6,702
up €6,702 (+265%), from €2,532 to €9,234
- Other debts -€4,017
down €4,017 (-14.3%), from €28,004 to €23,987
- Gross operating margin +€17,444
up €17,444 (+327%), from €5,333 to €22,777
- Other operating charges +€1,387
up €1,387 (+285%), from €487 to €1,874
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 | €11,686 | €66,979 | +€55,294 | +473% |
| Fixed assets | 21/28 | €210 | €2,255 | +€2,045 | +974% |
| Tangible fixed assets | 22/27 | €210 | €2,255 | +€2,045 | +974% |
| Plant, machinery and equipment | 23 | - | €1,264 | +€1,264 | |
| Furniture and vehicles | 24 | €210 | €991 | +€781 | +372% |
| Current assets | 29/58 | €11,476 | €64,724 | +€53,248 | +464% |
| Amounts receivable within one year | 40/41 | €4,987 | €53,116 | +€48,128 | +965% |
| Trade receivables | 40 | €3,910 | €53,116 | +€49,206 | +1,258% |
| Other amounts receivable | 41 | €1,077 | - | -€1,077 | |
| Cash at bank and in hand | 54/58 | €6,488 | €11,608 | +€5,120 | +78.9% |
| Total equity and liabilities | 10/49 | €11,686 | €66,979 | +€55,294 | +473% |
| Equity | 10/15 | -€18,850 | €60 | +€18,910 | |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Reserves | 13 | €7,395 | - | -€7,395 | |
| Tax-exempt reserves | 132 | €7,395 | - | -€7,395 | |
| Profit (loss) carried forward | 14 | -€34,305 | -€8,000 | +€26,305 | +76.7% |
| Amounts payable | 17/49 | €30,536 | €66,919 | +€36,383 | +119% |
| Amounts payable within one year | 42/48 | €30,536 | €66,919 | +€36,383 | +119% |
| Trade debts | 44 | - | €33,699 | +€33,699 | |
| Suppliers | 440/4 | - | €33,699 | +€33,699 | |
| Taxes, remuneration and social security | 45 | €2,532 | €9,234 | +€6,702 | +265% |
| Taxes | 450/3 | €2,532 | €9,234 | +€6,702 | +265% |
| Other amounts payable | 47/48 | €28,004 | €23,987 | -€4,017 | -14.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €53 | €193 | +€140 | +264% |
| Other operating charges | 640/8 | €487 | €1,874 | +€1,387 | +285% |
| Non-recurring operating charges | 66A | - | €1,669 | +€1,669 | |
| Gross operating margin | 9900 | €5,333 | €22,777 | +€17,444 | +327% |
| Operating profit (loss) | 9901 | €4,793 | €19,041 | +€14,248 | +297% |
| Financial income | 75/76B | €0 | €0 | +€0 | +4,100% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +4,100% |
| Financial charges | 65/66B | €62 | €131 | +€69 | +112% |
| Recurring financial charges | 65 | €62 | €131 | +€69 | +112% |
| Profit (loss) for the period before taxes | 9903 | €4,731 | €18,910 | +€14,179 | +300% |
| Profit (loss) for the period | 9904 | €4,731 | €18,910 | +€14,179 | +300% |
| Transfer from tax-exempt reserves | 789 | - | €7,395 | +€7,395 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,731 | €26,305 | +€21,574 | +456% |
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.