FORMES ET ESPACES: 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.
FORMES ET ESPACES
Largest movements
- Cash -€5,344
down €5,344 (-14.8%), from €36,001 to €30,657
mainly Net result for the year (-€2,859) and Debts after one year (-€1,788)
- Profit (loss) carried forward -€2,859
down €2,859 (-40.3%), from €7,103 to €4,244
- Debts after one year -€1,788
down €1,788 (-5.9%), from €30,432 to €28,644
- Depreciation -€4,312
no longer reported in 2025 (was €4,312)
- Gross operating margin -€2,318
down €2,318 (-4,654%), from -€50 to -€2,368
- Financial income +€76
up €76 (+146%), from €52 to €128
- Other operating charges -€53
down €53 (-15.3%), from €347 to €294
- Financial charges -€24
down €24 (-16.8%), from €146 to €121
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 | €52,759 | €47,767 | -€4,992 | -9.5% |
| Current assets | 29/58 | €52,759 | €47,767 | -€4,992 | -9.5% |
| Stocks and contracts in progress | 3 | €15,494 | €15,494 | = | 0.0% |
| Stocks | 30/36 | €15,494 | €15,494 | = | 0.0% |
| Amounts receivable within one year | 40/41 | - | €283 | +€283 | |
| Other amounts receivable | 41 | - | €283 | +€283 | |
| Cash at bank and in hand | 54/58 | €36,001 | €30,657 | -€5,344 | -14.8% |
| Deferred charges and accrued income | 490/1 | €1,264 | €1,334 | +€70 | +5.5% |
| Total equity and liabilities | 10/49 | €52,759 | €47,767 | -€4,992 | -9.5% |
| Equity | 10/15 | €21,371 | €18,512 | -€2,859 | -13.4% |
| Contributions | 10/11 | €14,268 | €14,268 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,103 | €4,244 | -€2,859 | -40.3% |
| Amounts payable | 17/49 | €31,387 | €29,255 | -€2,132 | -6.8% |
| Amounts payable after more than one year | 17 | €30,432 | €28,644 | -€1,788 | -5.9% |
| Other amounts payable | 178/9 | €30,432 | €28,644 | -€1,788 | -5.9% |
| Amounts payable within one year | 42/48 | €956 | €611 | -€344 | -36.0% |
| Current portion of amounts payable after more than one year | 42 | €513 | - | -€513 | |
| Trade debts | 44 | €163 | €407 | +€244 | +149% |
| Suppliers | 440/4 | €163 | €407 | +€244 | +149% |
| Taxes, remuneration and social security | 45 | €279 | €204 | -€75 | -26.8% |
| Taxes | 450/3 | €279 | €204 | -€75 | -26.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,312 | - | -€4,312 | |
| Other operating charges | 640/8 | €347 | €294 | -€53 | -15.3% |
| Gross operating margin | 9900 | -€50 | -€2,368 | -€2,318 | -4,654% |
| Operating profit (loss) | 9901 | -€4,709 | -€2,662 | +€2,047 | +43.5% |
| Financial income | 75/76B | €52 | €128 | +€76 | +146% |
| Recurring financial income | 75 | €52 | €128 | +€76 | +146% |
| Financial charges | 65/66B | €146 | €121 | -€24 | -16.8% |
| Recurring financial charges | 65 | €146 | €121 | -€24 | -16.8% |
| Profit (loss) for the period before taxes | 9903 | -€4,803 | -€2,655 | +€2,148 | +44.7% |
| Income taxes | 67/77 | €213 | €204 | -€8 | -4.0% |
| Profit (loss) for the period | 9904 | -€5,016 | -€2,859 | +€2,156 | +43.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,016 | -€2,859 | +€2,156 | +43.0% |
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.