FORK: 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.
FORK
Largest movements
- Receivables within one year +€9,921
up €9,921 (+52.3%), from €18,978 to €28,899
of which Trade receivables: +€10,310
- Tangible fixed assets -€1,863
down €1,863 (-8.4%), from €22,226 to €20,363
of which Other tangible fixed assets: -€2,146
- Cash -€1,470
down €1,470 (-2.7%), from €54,541 to €53,071
mainly Receivables within one year (-€9,921) and Debts after one year (-€4,525)
- Reserves +€6,139
up €6,139 (+7.5%), from €81,347 to €87,485
- Tax, wage and social debts +€4,685
up €4,685 (+138.2%), from €3,390 to €8,075
of which Taxes: +€4,685
- Debts after one year -€4,525
down €4,525 (-79.8%), from €5,667 to €1,142
- Gross operating margin +€1,432
up €1,432 (+10.3%), from €13,900 to €15,331
- Depreciation -€1,430
down €1,430 (-22.0%), from €6,490 to €5,059
- Taxes +€767
up €767 (+29.9%), from €2,566 to €3,332
- Financial income +€484
up €484 (+163.5%), from €296 to €780
- Financial charges -€298
down €298 (-23.0%), from €1,293 to €995
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.
Cash bridge derived
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 | €97,922 | €104,212 | +€6,290 | +6.4% |
| Fixed assets | 21/28 | €22,601 | €20,363 | -€2,238 | -9.9% |
| Tangible fixed assets | 22/27 | €22,226 | €20,363 | -€1,863 | -8.4% |
| Land and buildings | 22 | €1,603 | €852 | -€751 | -46.8% |
| Plant, machinery and equipment | 23 | €2,617 | €1,414 | -€1,203 | -46.0% |
| Furniture and vehicles | 24 | €554 | €2,790 | +€2,236 | +403.5% |
| Other tangible fixed assets | 26 | €17,452 | €15,306 | -€2,146 | -12.3% |
| Financial fixed assets | 28 | €375 | €0 | -€375 | -100.0% |
| Current assets | 29/58 | €75,322 | €83,850 | +€8,528 | +11.3% |
| Amounts receivable within one year | 40/41 | €18,978 | €28,899 | +€9,921 | +52.3% |
| Trade receivables | 40 | €9,295 | €19,605 | +€10,310 | +110.9% |
| Other amounts receivable | 41 | €9,684 | €9,294 | -€390 | -4.0% |
| Cash at bank and in hand | 54/58 | €54,541 | €53,071 | -€1,470 | -2.7% |
| Deferred charges and accrued income | 490/1 | €1,803 | €1,880 | +€77 | +4.3% |
| Total equity and liabilities | 10/49 | €97,922 | €104,212 | +€6,290 | +6.4% |
| Equity | 10/15 | €82,586 | €88,725 | +€6,139 | +7.4% |
| Contributions | 10/11 | €1,239 | €1,239 | = | 0.0% |
| Reserves | 13 | €81,347 | €87,485 | +€6,139 | +7.5% |
| Distributable reserves | 133 | €81,347 | €87,485 | +€6,139 | +7.5% |
| Amounts payable | 17/49 | €15,336 | €15,487 | +€151 | +1.0% |
| Amounts payable after more than one year | 17 | €5,667 | €1,142 | -€4,525 | -79.8% |
| Financial debts | 170/4 | €5,667 | €1,142 | -€4,525 | -79.8% |
| Amounts payable within one year | 42/48 | €9,669 | €14,345 | +€4,676 | +48.4% |
| Current portion of amounts payable after more than one year | 42 | €4,452 | €4,525 | +€73 | +1.6% |
| Trade debts | 44 | €1,827 | €1,745 | -€82 | -4.5% |
| Suppliers | 440/4 | €1,827 | €1,745 | -€82 | -4.5% |
| Taxes, remuneration and social security | 45 | €3,390 | €8,075 | +€4,685 | +138.2% |
| Taxes | 450/3 | €3,390 | €8,075 | +€4,685 | +138.2% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €0 | - | = | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,490 | €5,059 | -€1,430 | -22.0% |
| Other operating charges | 640/8 | €569 | €585 | +€16 | +2.9% |
| Gross operating margin | 9900 | €13,900 | €15,331 | +€1,432 | +10.3% |
| Operating profit (loss) | 9901 | €6,841 | €9,687 | +€2,846 | +41.6% |
| Financial income | 75/76B | €296 | €780 | +€484 | +163.5% |
| Recurring financial income | 75 | €296 | €780 | +€484 | +163.5% |
| Financial charges | 65/66B | €1,293 | €995 | -€298 | -23.0% |
| Recurring financial charges | 65 | €1,293 | €995 | -€298 | -23.0% |
| Profit (loss) for the period before taxes | 9903 | €5,844 | €9,471 | +€3,627 | +62.1% |
| Income taxes | 67/77 | €2,566 | €3,332 | +€767 | +29.9% |
| Profit (loss) for the period | 9904 | €3,278 | €6,139 | +€2,861 | +87.3% |
| Profit (loss) for the period to be appropriated | 9905 | €3,278 | €6,139 | +€2,861 | +87.3% |
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 10 October 2026 via checked.be.