Fool on the Hill: 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.
Fool on the Hill
Largest movements
- Receivables within one year +€138
new in 2025: €138
- Cash +€112
up €112 (+440%), from €26 to €138
mainly Other debts (+€1,000)
- Other debts +€1,000
up €1,000 (+5.8%), from €17,236 to €18,236
- Profit (loss) carried forward -€750
down €750 (-1.2%), from -€64,710 to -€65,460
- Gross operating margin +€271
up €271 (+34.4%), from -€788 to -€516
- Other operating charges +€189
new in 2025: €189
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 | €26 | €276 | +€250 | +980% |
| Current assets | 29/58 | €26 | €276 | +€250 | +980% |
| Amounts receivable within one year | 40/41 | - | €138 | +€138 | |
| Other amounts receivable | 41 | - | €138 | +€138 | |
| Cash at bank and in hand | 54/58 | €26 | €138 | +€112 | +440% |
| Total equity and liabilities | 10/49 | €26 | €276 | +€250 | +980% |
| Equity | 10/15 | -€17,210 | -€17,960 | -€750 | -4.4% |
| Contributions | 10/11 | €47,500 | €47,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€64,710 | -€65,460 | -€750 | -1.2% |
| Amounts payable | 17/49 | €17,236 | €18,236 | +€1,000 | +5.8% |
| Amounts payable within one year | 42/48 | €17,236 | €18,236 | +€1,000 | +5.8% |
| Other amounts payable | 47/48 | €17,236 | €18,236 | +€1,000 | +5.8% |
| Other operating charges | 640/8 | - | €189 | +€189 | |
| Gross operating margin | 9900 | -€788 | -€516 | +€271 | +34.4% |
| Operating profit (loss) | 9901 | -€788 | -€705 | +€83 | +10.5% |
| Financial charges | 65/66B | €45 | €45 | = | 0.0% |
| Recurring financial charges | 65 | €45 | €45 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€833 | -€750 | +€83 | +9.9% |
| Profit (loss) for the period | 9904 | -€833 | -€750 | +€83 | +9.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€833 | -€750 | +€83 | +9.9% |
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 28 October 2026 via checked.be.