FOOTBALANCE: 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.
FOOTBALANCE
Largest movements
- Deferred charges and accrued income -€40,741
down €40,741 (-99.8%), from €40,807 to €66
- Current investments -€37,205
no longer reported in 2025 (was €37,205)
- Cash +€29,416
new in 2025: €29,416
mainly Deferred charges and accrued income (+€40,741) and Current investments (+€37,205)
- Advances received -€37,797
no longer reported in 2025 (was €37,797)
- Other debts -€33,362
down €33,362 (-96.9%), from €34,415 to €1,054
- Reserves +€30,430
up €30,430 (+105%), from €29,054 to €59,484
- Trade debts -€5,739
down €5,739 (-81.8%), from €7,016 to €1,277
- Tax, wage and social debts -€1,677
no longer reported in 2025 (was €1,677)
- Gross operating margin +€7,485
up €7,485 (+21.2%), from €35,231 to €42,717
- Taxes +€1,798
up €1,798 (+26.9%), from €6,675 to €8,473
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 | €114,959 | €66,814 | -€48,145 | -41.9% |
| Fixed assets | 21/28 | €36,947 | €36,582 | -€365 | -1.0% |
| Tangible fixed assets | 22/27 | €6,947 | €6,582 | -€365 | -5.2% |
| Plant, machinery and equipment | 23 | €2,280 | €1,710 | -€570 | -25.0% |
| Furniture and vehicles | 24 | €4,667 | €4,872 | +€205 | +4.4% |
| Financial fixed assets | 28 | €30,000 | €30,000 | = | 0.0% |
| Current assets | 29/58 | €78,012 | €30,232 | -€47,780 | -61.2% |
| Amounts receivable within one year | 40/41 | - | €750 | +€750 | |
| Trade receivables | 40 | - | €723 | +€723 | |
| Other amounts receivable | 41 | - | €27 | +€27 | |
| Current investments | 50/53 | €37,205 | - | -€37,205 | |
| Cash at bank and in hand | 54/58 | - | €29,416 | +€29,416 | |
| Deferred charges and accrued income | 490/1 | €40,807 | €66 | -€40,741 | -99.8% |
| Total equity and liabilities | 10/49 | €114,959 | €66,814 | -€48,145 | -41.9% |
| Equity | 10/15 | €34,054 | €64,484 | +€30,430 | +89.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €29,054 | €59,484 | +€30,430 | +105% |
| Distributable reserves | 133 | €29,054 | €59,484 | +€30,430 | +105% |
| Amounts payable | 17/49 | €80,905 | €2,330 | -€78,575 | -97.1% |
| Amounts payable within one year | 42/48 | €80,905 | €2,330 | -€78,575 | -97.1% |
| Trade debts | 44 | €7,016 | €1,277 | -€5,739 | -81.8% |
| Suppliers | 440/4 | €7,016 | €1,277 | -€5,739 | -81.8% |
| Advances received on contracts in progress | 46 | €37,797 | - | -€37,797 | |
| Taxes, remuneration and social security | 45 | €1,677 | - | -€1,677 | |
| Taxes | 450/3 | €1,677 | - | -€1,677 | |
| Other amounts payable | 47/48 | €34,415 | €1,054 | -€33,362 | -96.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,903 | €3,316 | +€412 | +14.2% |
| Other operating charges | 640/8 | €467 | €426 | -€41 | -8.8% |
| Gross operating margin | 9900 | €35,231 | €42,717 | +€7,485 | +21.2% |
| Operating profit (loss) | 9901 | €31,861 | €38,975 | +€7,114 | +22.3% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €435 | €72 | -€363 | -83.4% |
| Recurring financial charges | 65 | €435 | €72 | -€363 | -83.4% |
| Profit (loss) for the period before taxes | 9903 | €31,426 | €38,903 | +€7,478 | +23.8% |
| Income taxes | 67/77 | €6,675 | €8,473 | +€1,798 | +26.9% |
| Profit (loss) for the period | 9904 | €24,750 | €30,430 | +€5,680 | +22.9% |
| Profit (loss) for the period to be appropriated | 9905 | €24,750 | €30,430 | +€5,680 | +22.9% |
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 19 October 2026 via checked.be.