FLASH ONE: 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 ONE
Largest movements
- Receivables within one year -€3,162
down €3,162 (-27.0%), from €11,700 to €8,538
of which Trade receivables: -€3,737
- Deferred charges and accrued income -€1,500
no longer reported in 2025 (was €1,500)
- Tangible fixed assets -€900
down €900 (-70.3%), from €1,280 to €381
- Profit (loss) carried forward -€3,456
down €3,456 (-20.5%), from -€16,819 to -€20,275
- Other debts -€2,506
down €2,506 (-13.2%), from €18,973 to €16,467
- Trade debts +€301
up €301 (+95.8%), from €314 to €615
- Gross operating margin -€3,491
down €3,491, from €1,397 to -€2,094
- Taxes +€170
up €170 (+1704.1%), from €10 to €180
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 | €23,272 | €17,622 | -€5,650 | -24.3% |
| Fixed assets | 21/28 | €1,280 | €381 | -€900 | -70.3% |
| Tangible fixed assets | 22/27 | €1,280 | €381 | -€900 | -70.3% |
| Furniture and vehicles | 24 | €1,280 | €381 | -€900 | -70.3% |
| Current assets | 29/58 | €21,992 | €17,241 | -€4,751 | -21.6% |
| Amounts receivable within one year | 40/41 | €11,700 | €8,538 | -€3,162 | -27.0% |
| Trade receivables | 40 | €11,209 | €7,472 | -€3,737 | -33.3% |
| Other amounts receivable | 41 | €490 | €1,066 | +€575 | +117.3% |
| Cash at bank and in hand | 54/58 | €8,792 | €8,703 | -€89 | -1.0% |
| Deferred charges and accrued income | 490/1 | €1,500 | - | -€1,500 | |
| Total equity and liabilities | 10/49 | €23,272 | €17,622 | -€5,650 | -24.3% |
| Equity | 10/15 | €3,641 | €185 | -€3,456 | -94.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,819 | -€20,275 | -€3,456 | -20.5% |
| Amounts payable | 17/49 | €19,631 | €17,437 | -€2,194 | -11.2% |
| Amounts payable within one year | 42/48 | €19,631 | €17,437 | -€2,194 | -11.2% |
| Trade debts | 44 | €314 | €615 | +€301 | +95.8% |
| Suppliers | 440/4 | €314 | €615 | +€301 | +95.8% |
| Taxes, remuneration and social security | 45 | €344 | €355 | +€11 | +3.1% |
| Taxes | 450/3 | €344 | €355 | +€11 | +3.1% |
| Other amounts payable | 47/48 | €18,973 | €16,467 | -€2,506 | -13.2% |
| Non-recurring operating income | 76A | €3,490 | - | -€3,490 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €900 | €900 | = | 0.0% |
| Other operating charges | 640/8 | €204 | €210 | +€6 | +2.7% |
| Gross operating margin | 9900 | €1,397 | -€2,094 | -€3,491 | |
| Operating profit (loss) | 9901 | €293 | -€3,203 | -€3,496 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €73 | €72 | -€1 | -1.5% |
| Recurring financial charges | 65 | €73 | €72 | -€1 | -1.5% |
| Profit (loss) for the period before taxes | 9903 | €220 | -€3,276 | -€3,495 | |
| Income taxes | 67/77 | €10 | €180 | +€170 | +1704.1% |
| Profit (loss) for the period | 9904 | €210 | -€3,456 | -€3,665 | |
| Profit (loss) for the period to be appropriated | 9905 | €210 | -€3,456 | -€3,665 |
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 12 October 2026 via checked.be.