FORUM93: 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.
FORUM93
Largest movements
- Cash +€7,873
up €7,873 (+91.8%), from €8,577 to €16,450
mainly Net result for the year (+€8,541) and Tax, wage and social debts (+€427)
- Profit (loss) carried forward +€8,541
up €8,541 (+61.4%), from -€13,918 to -€5,377
- Other debts -€1,128
down €1,128 (-57.5%), from €1,961 to €833
- Tax, wage and social debts +€427
up €427 (+20.8%), from €2,051 to €2,478
- Gross operating margin +€7,000
up €7,000 (+320%), from €2,191 to €9,191
- Other operating charges -€148
down €148 (-22.2%), from €668 to €520
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 | €8,868 | €16,611 | +€7,743 | +87.3% |
| Fixed assets | 21/28 | €292 | €161 | -€130 | -44.7% |
| Tangible fixed assets | 22/27 | €292 | €161 | -€130 | -44.7% |
| Furniture and vehicles | 24 | €292 | €161 | -€130 | -44.7% |
| Current assets | 29/58 | €8,577 | €16,450 | +€7,873 | +91.8% |
| Cash at bank and in hand | 54/58 | €8,577 | €16,450 | +€7,873 | +91.8% |
| Total equity and liabilities | 10/49 | €8,868 | €16,611 | +€7,743 | +87.3% |
| Equity | 10/15 | €4,632 | €13,173 | +€8,541 | +184% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,918 | -€5,377 | +€8,541 | +61.4% |
| Amounts payable | 17/49 | €4,236 | €3,438 | -€798 | -18.8% |
| Amounts payable within one year | 42/48 | €4,236 | €3,438 | -€798 | -18.8% |
| Trade debts | 44 | €224 | €127 | -€97 | -43.1% |
| Suppliers | 440/4 | €224 | €127 | -€97 | -43.1% |
| Taxes, remuneration and social security | 45 | €2,051 | €2,478 | +€427 | +20.8% |
| Taxes | 450/3 | €2,051 | €2,478 | +€427 | +20.8% |
| Other amounts payable | 47/48 | €1,961 | €833 | -€1,128 | -57.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €130 | €130 | = | 0.0% |
| Other operating charges | 640/8 | €668 | €520 | -€148 | -22.2% |
| Gross operating margin | 9900 | €2,191 | €9,191 | +€7,000 | +320% |
| Operating profit (loss) | 9901 | €1,392 | €8,541 | +€7,148 | +513% |
| Profit (loss) for the period before taxes | 9903 | €1,392 | €8,541 | +€7,148 | +513% |
| Profit (loss) for the period | 9904 | €1,392 | €8,541 | +€7,148 | +513% |
| Profit (loss) for the period to be appropriated | 9905 | €1,392 | €8,541 | +€7,148 | +513% |
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 23 October 2026 via checked.be.