FLATMAP: 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.
FLATMAP
Largest movements
- Cash +€23,625
up €23,625 (+124.1%), from €19,034 to €42,659
mainly Net result for the year (+€36,155) and Depreciation (+€28,510)
- Tangible fixed assets -€22,773
down €22,773 (-11.3%), from €200,884 to €178,111
of which Furniture and vehicles: -€17,898
- Receivables within one year -€6,972
down €6,972 (-13.4%), from €52,191 to €45,219
of which Trade receivables: -€17,276
- Other debts +€15,706
up €15,706 (+8.9%), from €175,504 to €191,210
- Profit (loss) carried forward -€12,452
down €12,452 (-25.6%), from €48,607 to €36,155
- Trade debts -€7,451
down €7,451 (-69.6%), from €10,711 to €3,260
- Gross operating margin -€20,357
down €20,357 (-17.3%), from €117,708 to €97,352
- Taxes -€14,399
down €14,399 (-51.3%), from €28,095 to €13,695
- Depreciation +€5,638
up €5,638 (+24.7%), from €22,872 to €28,510
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 | €273,106 | €267,235 | -€5,871 | -2.1% |
| Fixed assets | 21/28 | €200,884 | €178,111 | -€22,773 | -11.3% |
| Tangible fixed assets | 22/27 | €200,884 | €178,111 | -€22,773 | -11.3% |
| Land and buildings | 22 | €168,848 | €163,973 | -€4,875 | -2.9% |
| Furniture and vehicles | 24 | €32,036 | €14,138 | -€17,898 | -55.9% |
| Current assets | 29/58 | €72,222 | €89,124 | +€16,902 | +23.4% |
| Amounts receivable within one year | 40/41 | €52,191 | €45,219 | -€6,972 | -13.4% |
| Trade receivables | 40 | €52,191 | €34,915 | -€17,276 | -33.1% |
| Other amounts receivable | 41 | - | €10,305 | +€10,305 | |
| Cash at bank and in hand | 54/58 | €19,034 | €42,659 | +€23,625 | +124.1% |
| Deferred charges and accrued income | 490/1 | €998 | €1,246 | +€248 | +24.9% |
| Total equity and liabilities | 10/49 | €273,106 | €267,235 | -€5,871 | -2.1% |
| Equity | 10/15 | €69,067 | €56,615 | -€12,452 | -18.0% |
| 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 | €48,607 | €36,155 | -€12,452 | -25.6% |
| Amounts payable | 17/49 | €204,039 | €210,621 | +€6,582 | +3.2% |
| Amounts payable within one year | 42/48 | €204,039 | €210,621 | +€6,582 | +3.2% |
| Trade debts | 44 | €10,711 | €3,260 | -€7,451 | -69.6% |
| Suppliers | 440/4 | €10,711 | €3,260 | -€7,451 | -69.6% |
| Taxes, remuneration and social security | 45 | €17,824 | €16,150 | -€1,674 | -9.4% |
| Taxes | 450/3 | €16,160 | €14,096 | -€2,064 | -12.8% |
| Remuneration and social security | 454/9 | €1,664 | €2,054 | +€391 | +23.5% |
| Other amounts payable | 47/48 | €175,504 | €191,210 | +€15,706 | +8.9% |
| Remuneration, social security and pensions | 62 | €15,551 | €16,418 | +€867 | +5.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,872 | €28,510 | +€5,638 | +24.7% |
| Other operating charges | 640/8 | €1,953 | €2,367 | +€414 | +21.2% |
| Gross operating margin | 9900 | €117,708 | €97,352 | -€20,357 | -17.3% |
| Operating profit (loss) | 9901 | €77,333 | €50,057 | -€27,276 | -35.3% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €631 | €207 | -€424 | -67.2% |
| Recurring financial charges | 65 | €631 | €207 | -€424 | -67.2% |
| Profit (loss) for the period before taxes | 9903 | €76,702 | €49,850 | -€26,852 | -35.0% |
| Income taxes | 67/77 | €28,095 | €13,695 | -€14,399 | -51.3% |
| Profit (loss) for the period | 9904 | €48,607 | €36,155 | -€12,452 | -25.6% |
| Profit (loss) for the period to be appropriated | 9905 | €48,607 | €36,155 | -€12,452 | -25.6% |
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 10 October 2026 via checked.be.