Floating Operations: 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.
Floating Operations
Largest movements
- Cash -€32,149
down €32,149 (-86.9%), from €37,000 to €4,851
- Receivables within one year -€814
down €814 (-91.7%), from €888 to €73
- Other debts -€19,999
down €19,999 (-99.9%), from €20,011 to €12
- Profit (loss) carried forward -€5,741
down €5,741, from €4,206 to -€1,535
- Reserves -€4,752
down €4,752 (-100.0%), from €4,752 to €0
of which Distributable reserves: -€4,752
- Trade debts -€2,409
down €2,409 (-99.6%), from €2,419 to €10
- Gross operating margin -€34,473
down €34,473, from €24,966 to -€9,507
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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €37,888 | €4,986 | -€32,902 | -86.8% |
| Fixed assets | 21/28 | - | €1 | +€1 | |
| Financial fixed assets | 28 | - | €1 | +€1 | |
| Current assets | 29/58 | €37,888 | €4,985 | -€32,903 | -86.8% |
| Amounts receivable within one year | 40/41 | €888 | €73 | -€814 | -91.7% |
| Other amounts receivable | 41 | €888 | €73 | -€814 | -91.7% |
| Cash at bank and in hand | 54/58 | €37,000 | €4,851 | -€32,149 | -86.9% |
| Deferred charges and accrued income | 490/1 | - | €60 | +€60 | |
| Total equity and liabilities | 10/49 | €37,888 | €4,986 | -€32,902 | -86.8% |
| Equity | 10/15 | €15,458 | €4,965 | -€10,494 | -67.9% |
| Contributions | 10/11 | €6,500 | €6,500 | = | 0.0% |
| Reserves | 13 | €4,752 | €0 | -€4,752 | -100.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €4,752 | €0 | -€4,752 | -100.0% |
| Profit (loss) carried forward | 14 | €4,206 | -€1,535 | -€5,741 | |
| Amounts payable | 17/49 | €22,429 | €21 | -€22,408 | -99.9% |
| Amounts payable within one year | 42/48 | €22,429 | €21 | -€22,408 | -99.9% |
| Trade debts | 44 | €2,419 | €10 | -€2,409 | -99.6% |
| Suppliers | 440/4 | €2,419 | €10 | -€2,409 | -99.6% |
| Other amounts payable | 47/48 | €20,011 | €12 | -€19,999 | -99.9% |
| Non-recurring operating income | 76A | €45,450 | €0 | -€45,450 | -100.0% |
| Other operating charges | 640/8 | €739 | €944 | +€204 | +27.6% |
| Gross operating margin | 9900 | €24,966 | -€9,507 | -€34,473 | |
| Operating profit (loss) | 9901 | €24,227 | -€10,451 | -€34,678 | |
| Financial charges | 65/66B | €21 | €43 | +€22 | +104.8% |
| Recurring financial charges | 65 | €21 | €43 | +€22 | +104.8% |
| Profit (loss) for the period before taxes | 9903 | €24,206 | -€10,494 | -€34,700 | |
| Profit (loss) for the period | 9904 | €24,206 | -€10,494 | -€34,700 | |
| Profit (loss) for the period to be appropriated | 9905 | €24,206 | -€10,494 | -€34,700 |
Source: filed annual accounts (NBB), financial years ended 30 June 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.