FOOTPRINT: 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.
FOOTPRINT
Largest movements
- Cash +€10,638
up €10,638 (+33.1%), from €32,153 to €42,791
mainly Net result for the year (+€16,720) and Depreciation (+€6,305)
- Tangible fixed assets -€5,105
down €5,105 (-13.4%), from €38,019 to €32,914
of which Other tangible fixed assets: -€3,993
- Reserves +€16,720
up €16,720 (+24.3%), from €68,823 to €85,543
- Other debts -€7,535
no longer reported in 2025 (was €7,535)
- Tax, wage and social debts -€6,011
down €6,011 (-52.9%), from €11,370 to €5,359
of which Taxes: -€4,211
- Trade debts +€2,756
up €2,756 (+148%), from €1,859 to €4,615
- Gross operating margin -€8,462
down €8,462 (-21.6%), from €39,184 to €30,722
- Taxes -€2,401
down €2,401 (-25.3%), from €9,500 to €7,098
- Financial income -€523
no longer reported in 2025 (was €523)
- Depreciation +€475
up €475 (+8.2%), from €5,830 to €6,305
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 | €95,788 | €101,717 | +€5,929 | +6.2% |
| Fixed assets | 21/28 | €38,049 | €32,944 | -€5,105 | -13.4% |
| Tangible fixed assets | 22/27 | €38,019 | €32,914 | -€5,105 | -13.4% |
| Furniture and vehicles | 24 | €3,020 | €1,908 | -€1,112 | -36.8% |
| Other tangible fixed assets | 26 | €34,998 | €31,006 | -€3,993 | -11.4% |
| Financial fixed assets | 28 | €30 | €30 | = | 0.0% |
| Current assets | 29/58 | €57,739 | €68,773 | +€11,034 | +19.1% |
| Amounts receivable within one year | 40/41 | €24,172 | €24,530 | +€358 | +1.5% |
| Trade receivables | 40 | €23,625 | €21,629 | -€1,997 | -8.5% |
| Other amounts receivable | 41 | €547 | €2,901 | +€2,354 | +430% |
| Current investments | 50/53 | €750 | €750 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €32,153 | €42,791 | +€10,638 | +33.1% |
| Deferred charges and accrued income | 490/1 | €664 | €703 | +€38 | +5.8% |
| Total equity and liabilities | 10/49 | €95,788 | €101,717 | +€5,929 | +6.2% |
| Equity | 10/15 | €75,023 | €91,743 | +€16,720 | +22.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €68,823 | €85,543 | +€16,720 | +24.3% |
| Distributable reserves | 133 | €68,823 | €85,543 | +€16,720 | +24.3% |
| Amounts payable | 17/49 | €20,765 | €9,974 | -€10,791 | -52.0% |
| Amounts payable within one year | 42/48 | €20,765 | €9,974 | -€10,791 | -52.0% |
| Trade debts | 44 | €1,859 | €4,615 | +€2,756 | +148% |
| Suppliers | 440/4 | €1,859 | €4,615 | +€2,756 | +148% |
| Taxes, remuneration and social security | 45 | €11,370 | €5,359 | -€6,011 | -52.9% |
| Taxes | 450/3 | €9,570 | €5,359 | -€4,211 | -44.0% |
| Remuneration and social security | 454/9 | €1,800 | - | -€1,800 | |
| Other amounts payable | 47/48 | €7,535 | - | -€7,535 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,830 | €6,305 | +€475 | +8.2% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €39,184 | €30,722 | -€8,462 | -21.6% |
| Operating profit (loss) | 9901 | €32,967 | €24,018 | -€8,949 | -27.1% |
| Financial income | 75/76B | €523 | - | -€523 | |
| Recurring financial income | 75 | €523 | - | -€523 | |
| Financial charges | 65/66B | €161 | €199 | +€38 | +23.7% |
| Recurring financial charges | 65 | €161 | €199 | +€38 | +23.7% |
| Profit (loss) for the period before taxes | 9903 | €33,329 | €23,818 | -€9,511 | -28.5% |
| Income taxes | 67/77 | €9,500 | €7,098 | -€2,401 | -25.3% |
| Profit (loss) for the period | 9904 | €23,829 | €16,720 | -€7,109 | -29.8% |
| Profit (loss) for the period to be appropriated | 9905 | €23,829 | €16,720 | -€7,109 | -29.8% |
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 15 October 2026 via checked.be.