FLAT PICTURES: 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.
FLAT PICTURES
Largest movements
- Cash -€10,077
down €10,077 (-38.9%), from €25,905 to €15,828
mainly Trade debts (-€9,014) and Net result for the year (-€5,207)
- Receivables within one year -€7,481
down €7,481 (-63.7%), from €11,750 to €4,269
of which Trade receivables: -€6,997
- Tangible fixed assets +€521
up €521 (+26.5%), from €1,966 to €2,487
- Trade debts -€9,014
down €9,014 (-97.8%), from €9,219 to €205
- Profit (loss) carried forward -€5,207
down €5,207, from €0 to -€5,207
- Other debts -€3,094
down €3,094 (-40.1%), from €7,724 to €4,630
- Gross operating margin -€10,814
down €10,814, from €7,878 to -€2,936
- Financial charges -€278
down €278 (-81.1%), from €343 to €65
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 | €50,140 | €32,904 | -€17,236 | -34.4% |
| Fixed assets | 21/28 | €2,530 | €2,851 | +€321 | +12.7% |
| Intangible fixed assets | 21 | €564 | €364 | -€200 | -35.5% |
| Tangible fixed assets | 22/27 | €1,966 | €2,487 | +€521 | +26.5% |
| Furniture and vehicles | 24 | €1,966 | €2,487 | +€521 | +26.5% |
| Current assets | 29/58 | €47,610 | €30,053 | -€17,557 | -36.9% |
| Stocks and contracts in progress | 3 | €9,956 | €9,956 | = | 0.0% |
| Stocks | 30/36 | €9,956 | €9,956 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €11,750 | €4,269 | -€7,481 | -63.7% |
| Trade receivables | 40 | €11,163 | €4,166 | -€6,997 | -62.7% |
| Other amounts receivable | 41 | €587 | €103 | -€483 | -82.4% |
| Cash at bank and in hand | 54/58 | €25,905 | €15,828 | -€10,077 | -38.9% |
| Total equity and liabilities | 10/49 | €50,140 | €32,904 | -€17,236 | -34.4% |
| Equity | 10/15 | €33,057 | €27,849 | -€5,207 | -15.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €14,457 | €14,457 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €14,457 | €14,457 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | -€5,207 | -€5,207 | |
| Amounts payable | 17/49 | €17,084 | €5,055 | -€12,029 | -70.4% |
| Amounts payable within one year | 42/48 | €17,084 | €5,055 | -€12,029 | -70.4% |
| Financial debts | 43 | €0 | €72 | +€72 | |
| Credit institutions | 430/8 | €0 | €72 | +€72 | |
| Trade debts | 44 | €9,219 | €205 | -€9,014 | -97.8% |
| Suppliers | 440/4 | €9,219 | €205 | -€9,014 | -97.8% |
| Taxes, remuneration and social security | 45 | €140 | €147 | +€7 | +5.3% |
| Taxes | 450/3 | €140 | €147 | +€7 | +5.3% |
| Other amounts payable | 47/48 | €7,724 | €4,630 | -€3,094 | -40.1% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,353 | €1,343 | -€10 | -0.7% |
| Other operating charges | 640/8 | €778 | €795 | +€16 | +2.1% |
| Gross operating margin | 9900 | €7,878 | -€2,936 | -€10,814 | |
| Operating profit (loss) | 9901 | €5,746 | -€5,074 | -€10,821 | |
| Financial income | 75/76B | €144 | €80 | -€65 | -44.9% |
| Recurring financial income | 75 | €144 | €80 | -€65 | -44.9% |
| Financial charges | 65/66B | €343 | €65 | -€278 | -81.1% |
| Recurring financial charges | 65 | €343 | €65 | -€278 | -81.1% |
| Profit (loss) for the period before taxes | 9903 | €5,547 | -€5,060 | -€10,607 | |
| Income taxes | 67/77 | €140 | €147 | +€7 | +5.3% |
| Profit (loss) for the period | 9904 | €5,407 | -€5,207 | -€10,614 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,407 | -€5,207 | -€10,614 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.