Flyingly: 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.
Flyingly
Largest movements
- Cash +€22,012
up €22,012 (+205.9%), from €10,689 to €32,701
mainly Depreciation (+€14,649) and Net result for the year (+€12,099)
- Tangible fixed assets -€9,607
down €9,607 (-36.5%), from €26,293 to €16,686
- Current investments +€8,904
new in 2025: €8,904
- Intangible fixed assets -€5,041
down €5,041 (-100.0%), from €5,041 to €0
- Profit (loss) carried forward +€12,099
up €12,099, from -€7,883 to €4,216
- Other debts +€2,726
up €2,726, from €0 to €2,726
- Tax, wage and social debts +€1,033
up €1,033 (+27.8%), from €3,708 to €4,741
of which Taxes: +€1,531
- Gross operating margin +€25,388
up €25,388 (+1041.0%), from €2,439 to €27,827
- Depreciation -€1,978
down €1,978 (-11.9%), from €16,626 to €14,649
- Financial income +€904
up €904 (+4518350.0%), from €0 to €904
- Other operating charges +€323
up €323 (+73.3%), from €441 to €763
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 | €54,399 | €70,307 | +€15,908 | +29.2% |
| Fixed assets | 21/28 | €31,335 | €16,686 | -€14,649 | -46.7% |
| Intangible fixed assets | 21 | €5,041 | €0 | -€5,041 | -100.0% |
| Tangible fixed assets | 22/27 | €26,293 | €16,686 | -€9,607 | -36.5% |
| Furniture and vehicles | 24 | €26,293 | €16,686 | -€9,607 | -36.5% |
| Current assets | 29/58 | €23,065 | €53,621 | +€30,556 | +132.5% |
| Amounts receivable within one year | 40/41 | €11,373 | €10,969 | -€404 | -3.6% |
| Trade receivables | 40 | €8,050 | €8,159 | +€109 | +1.3% |
| Other amounts receivable | 41 | €3,323 | €2,810 | -€512 | -15.4% |
| Current investments | 50/53 | - | €8,904 | +€8,904 | |
| Cash at bank and in hand | 54/58 | €10,689 | €32,701 | +€22,012 | +205.9% |
| Deferred charges and accrued income | 490/1 | €1,003 | €1,047 | +€44 | +4.4% |
| Total equity and liabilities | 10/49 | €54,399 | €70,307 | +€15,908 | +29.2% |
| Equity | 10/15 | -€4,883 | €7,216 | +€12,099 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,883 | €4,216 | +€12,099 | |
| Amounts payable | 17/49 | €59,283 | €63,092 | +€3,809 | +6.4% |
| Amounts payable after more than one year | 17 | €55,000 | €55,000 | = | 0.0% |
| Financial debts | 170/4 | €55,000 | €55,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €4,283 | €8,092 | +€3,809 | +88.9% |
| Trade debts | 44 | €574 | €624 | +€50 | +8.8% |
| Suppliers | 440/4 | €574 | €624 | +€50 | +8.8% |
| Taxes, remuneration and social security | 45 | €3,708 | €4,741 | +€1,033 | +27.8% |
| Taxes | 450/3 | €362 | €1,894 | +€1,531 | +422.7% |
| Remuneration and social security | 454/9 | €3,346 | €2,847 | -€499 | -14.9% |
| Other amounts payable | 47/48 | €0 | €2,726 | +€2,726 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,626 | €14,649 | -€1,978 | -11.9% |
| Other operating charges | 640/8 | €441 | €763 | +€323 | +73.3% |
| Gross operating margin | 9900 | €2,439 | €27,827 | +€25,388 | +1041.0% |
| Operating profit (loss) | 9901 | -€14,628 | €12,415 | +€27,043 | |
| Financial income | 75/76B | €0 | €904 | +€904 | +4518350.0% |
| Recurring financial income | 75 | €0 | €904 | +€904 | +4518350.0% |
| Financial charges | 65/66B | €1,045 | €1,030 | -€15 | -1.4% |
| Recurring financial charges | 65 | €1,045 | €1,030 | -€15 | -1.4% |
| Profit (loss) for the period before taxes | 9903 | -€15,673 | €12,288 | +€27,961 | |
| Income taxes | 67/77 | €54 | €190 | +€135 | +248.5% |
| Profit (loss) for the period | 9904 | -€15,728 | €12,099 | +€27,826 | |
| Profit (loss) for the period to be appropriated | 9905 | -€15,728 | €12,099 | +€27,826 |
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 7 October 2026 via checked.be.