FLASHCARDS: 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.
FLASHCARDS
Largest movements
- Tangible fixed assets +€12,500
new in 2025: €12,500
- Cash +€975
up €975 (+4624.3%), from €21 to €996
mainly Other debts (+€14,250) and Trade debts (+€363)
- Other debts +€14,250
up €14,250 (+615.3%), from €2,316 to €16,566
- Profit (loss) carried forward -€1,075
down €1,075 (-24.4%), from -€4,398 to -€5,473
- Trade debts +€363
up €363 (+32.9%), from €1,103 to €1,466
- Purchases and services +€1,121
up €1,121 (+1060.6%), from €106 to €1,227
- Gross operating margin -€295
down €295 (-278.7%), from -€106 to -€400
- Financial charges +€89
new in 2025: €89
- Other operating charges +€80
up €80 (+15.9%), from €505 to €585
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 | €21 | €13,559 | +€13,538 | +64192.8% |
| Fixed assets | 21/28 | - | €12,500 | +€12,500 | |
| Tangible fixed assets | 22/27 | - | €12,500 | +€12,500 | |
| Furniture and vehicles | 24 | - | €12,500 | +€12,500 | |
| Current assets | 29/58 | €21 | €1,059 | +€1,038 | +4923.0% |
| Amounts receivable within one year | 40/41 | - | €63 | +€63 | |
| Other amounts receivable | 41 | - | €63 | +€63 | |
| Cash at bank and in hand | 54/58 | €21 | €996 | +€975 | +4624.3% |
| Total equity and liabilities | 10/49 | €21 | €13,559 | +€13,538 | +64192.8% |
| Equity | 10/15 | -€3,398 | -€4,473 | -€1,075 | -31.6% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Outside capital | 11 | €1,000 | €1,000 | = | 0.0% |
| Other | 1109/19 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,398 | -€5,473 | -€1,075 | -24.4% |
| Amounts payable | 17/49 | €3,419 | €18,032 | +€14,613 | +427.3% |
| Amounts payable within one year | 42/48 | €3,419 | €18,032 | +€14,613 | +427.3% |
| Trade debts | 44 | €1,103 | €1,466 | +€363 | +32.9% |
| Suppliers | 440/4 | €1,103 | €1,466 | +€363 | +32.9% |
| Other amounts payable | 47/48 | €2,316 | €16,566 | +€14,250 | +615.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €106 | €1,227 | +€1,121 | +1060.6% |
| Other operating charges | 640/8 | €505 | €585 | +€80 | +15.9% |
| Gross operating margin | 9900 | -€106 | -€400 | -€295 | -278.7% |
| Operating profit (loss) | 9901 | -€611 | -€986 | -€375 | -61.3% |
| Financial charges | 65/66B | - | €89 | +€89 | |
| Recurring financial charges | 65 | - | €89 | +€89 | |
| Profit (loss) for the period before taxes | 9903 | -€611 | -€1,075 | -€464 | -75.9% |
| Profit (loss) for the period | 9904 | -€611 | -€1,075 | -€464 | -75.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€611 | -€1,075 | -€464 | -75.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.