FootPrints: 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.
FootPrints
Largest movements
- Cash +€48,786
up €48,786 (+48.8%), from €99,972 to €148,758
mainly Net result for the year (+€144,667) and Receivables within one year (+€36,351)
- Current investments +€42,500
new in 2025: €42,500
- Receivables within one year -€36,351
down €36,351 (-41.3%), from €87,946 to €51,595
of which Trade receivables: -€35,255
- Tangible fixed assets +€5,885
up €5,885 (+39.9%), from €14,743 to €20,627
of which Other tangible fixed assets: +€10,458
- Reserves +€46,314
up €46,314 (+47.1%), from €98,353 to €144,667
- Other debts +€5,241
up €5,241 (+6.6%), from €79,604 to €84,845
- Trade debts +€3,658
up €3,658 (+7,086%), from €52 to €3,710
- Tax, wage and social debts +€3,390
up €3,390 (+21.2%), from €16,003 to €19,393
- Gross operating margin +€46,417
up €46,417 (+32.1%), from €144,607 to €191,024
- Depreciation -€23,933
down €23,933 (-90.7%), from €26,379 to €2,446
- Taxes +€15,207
up €15,207 (+59.0%), from €25,772 to €40,979
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 | €204,872 | €265,887 | +€61,015 | +29.8% |
| Fixed assets | 21/28 | €14,958 | €20,727 | +€5,769 | +38.6% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €14,743 | €20,627 | +€5,885 | +39.9% |
| Plant, machinery and equipment | 23 | €2,471 | €2,885 | +€414 | +16.7% |
| Furniture and vehicles | 24 | €6,411 | €1,423 | -€4,987 | -77.8% |
| Other tangible fixed assets | 26 | €5,861 | €16,319 | +€10,458 | +178% |
| Financial fixed assets | 28 | €215 | €100 | -€115 | -53.6% |
| Current assets | 29/58 | €189,914 | €245,160 | +€55,246 | +29.1% |
| Amounts receivable within one year | 40/41 | €87,946 | €51,595 | -€36,351 | -41.3% |
| Trade receivables | 40 | €86,845 | €51,591 | -€35,255 | -40.6% |
| Other amounts receivable | 41 | €1,100 | €4 | -€1,096 | -99.7% |
| Current investments | 50/53 | - | €42,500 | +€42,500 | |
| Cash at bank and in hand | 54/58 | €99,972 | €148,758 | +€48,786 | +48.8% |
| Deferred charges and accrued income | 490/1 | €1,996 | €2,307 | +€311 | +15.6% |
| Total equity and liabilities | 10/49 | €204,872 | €265,887 | +€61,015 | +29.8% |
| Equity | 10/15 | €100,853 | €147,167 | +€46,314 | +45.9% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €98,353 | €144,667 | +€46,314 | +47.1% |
| Distributable reserves | 133 | €98,353 | €144,667 | +€46,314 | +47.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €104,019 | €118,720 | +€14,701 | +14.1% |
| Amounts payable within one year | 42/48 | €102,399 | €117,110 | +€14,711 | +14.4% |
| Financial debts | 43 | €6,740 | €9,162 | +€2,422 | +35.9% |
| Credit institutions | 430/8 | €5,409 | €8,413 | +€3,004 | +55.5% |
| Other loans | 439 | €1,331 | €749 | -€581 | -43.7% |
| Trade debts | 44 | €52 | €3,710 | +€3,658 | +7,086% |
| Suppliers | 440/4 | €52 | €3,710 | +€3,658 | +7,086% |
| Taxes, remuneration and social security | 45 | €16,003 | €19,393 | +€3,390 | +21.2% |
| Taxes | 450/3 | €16,003 | €19,393 | +€3,390 | +21.2% |
| Other amounts payable | 47/48 | €79,604 | €84,845 | +€5,241 | +6.6% |
| Accrued charges and deferred income | 492/3 | €1,620 | €1,610 | -€10 | -0.6% |
| Non-recurring operating income | 76A | - | €13,782 | +€13,782 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,379 | €2,446 | -€23,933 | -90.7% |
| Other operating charges | 640/8 | €1,076 | €668 | -€408 | -38.0% |
| Gross operating margin | 9900 | €144,607 | €191,024 | +€46,417 | +32.1% |
| Operating profit (loss) | 9901 | €117,152 | €187,911 | +€70,759 | +60.4% |
| Financial income | 75/76B | €3 | €0 | -€3 | -98.8% |
| Recurring financial income | 75 | €3 | €0 | -€3 | -98.8% |
| Financial charges | 65/66B | €2,293 | €2,266 | -€27 | -1.2% |
| Recurring financial charges | 65 | €2,293 | €2,266 | -€27 | -1.2% |
| Profit (loss) for the period before taxes | 9903 | €114,862 | €185,646 | +€70,783 | +61.6% |
| Income taxes | 67/77 | €25,772 | €40,979 | +€15,207 | +59.0% |
| Profit (loss) for the period | 9904 | €89,090 | €144,667 | +€55,577 | +62.4% |
| Profit (loss) for the period to be appropriated | 9905 | €89,090 | €144,667 | +€55,577 | +62.4% |
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 27 October 2026 via checked.be.