FOOTERS: 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.
FOOTERS
Largest movements
- Receivables after one year -€35,000
no longer reported in 2025 (was €35,000)
- Other debts -€17,232
down €17,232 (-51.3%), from €33,572 to €16,340
- Profit (loss) carried forward -€10,754
down €10,754 (-64.8%), from -€16,597 to -€27,351
- Trade debts -€5,839
no longer reported in 2025 (was €5,839)
- Accrued charges and deferred income -€1,175
no longer reported in 2025 (was €1,175)
- Gross operating margin -€9,458
down €9,458 (-694%), from -€1,363 to -€10,821
- Financial income +€1,249
new in 2025: €1,249
- Other operating charges +€951
up €951 (+951%), from €100 to €1,051
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 | €94,450 | €59,450 | -€35,000 | -37.1% |
| Fixed assets | 21/28 | €0 | €0 | = | |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €0 | €0 | = | |
| Land and buildings | 22 | €0 | €0 | = | |
| Current assets | 29/58 | €94,450 | €59,450 | -€35,000 | -37.1% |
| Amounts receivable after more than one year | 29 | €35,000 | - | -€35,000 | |
| Other amounts receivable | 291 | €35,000 | - | -€35,000 | |
| Amounts receivable within one year | 40/41 | €59,171 | €59,171 | = | 0.0% |
| Trade receivables | 40 | €57,998 | €57,998 | = | 0.0% |
| Other amounts receivable | 41 | €1,173 | €1,173 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €278 | €278 | = | 0.0% |
| Total equity and liabilities | 10/49 | €94,450 | €59,450 | -€35,000 | -37.1% |
| Equity | 10/15 | €3,863 | -€6,891 | -€10,754 | |
| 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 | -€16,597 | -€27,351 | -€10,754 | -64.8% |
| Amounts payable | 17/49 | €90,586 | €66,340 | -€24,246 | -26.8% |
| Amounts payable after more than one year | 17 | €50,000 | €50,000 | = | 0.0% |
| Financial debts | 170/4 | €50,000 | €50,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €39,411 | €16,340 | -€23,071 | -58.5% |
| Trade debts | 44 | €5,839 | - | -€5,839 | |
| Suppliers | 440/4 | €5,839 | - | -€5,839 | |
| Other amounts payable | 47/48 | €33,572 | €16,340 | -€17,232 | -51.3% |
| Accrued charges and deferred income | 492/3 | €1,175 | - | -€1,175 | |
| Other operating charges | 640/8 | €100 | €1,051 | +€951 | +951% |
| Gross operating margin | 9900 | -€1,363 | -€10,821 | -€9,458 | -694% |
| Operating profit (loss) | 9901 | -€1,463 | -€11,872 | -€10,409 | -711% |
| Financial income | 75/76B | - | €1,249 | +€1,249 | |
| Recurring financial income | 75 | - | €1,249 | +€1,249 | |
| Financial charges | 65/66B | €232 | €132 | -€101 | -43.4% |
| Recurring financial charges | 65 | €232 | €132 | -€101 | -43.4% |
| Profit (loss) for the period before taxes | 9903 | -€1,696 | -€10,754 | -€9,059 | -534% |
| Profit (loss) for the period | 9904 | -€1,696 | -€10,754 | -€9,059 | -534% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,696 | -€10,754 | -€9,059 | -534% |
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.