FOTO BING: 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.
FOTO BING
Largest movements
- Tangible fixed assets +€7,045
up €7,045 (+74.0%), from €9,514 to €16,559
of which Furniture and vehicles: +€8,951
- Cash -€5,686
down €5,686 (-33.8%), from €16,824 to €11,138
mainly Investment in fixed assets (net) (-€11,355) and Tax, wage and social debts (-€1,106)
- Receivables within one year +€330
up €330 (+1,748%), from €19 to €349
- Other debts +€3,597
up €3,597 (+185%), from €1,946 to €5,543
- Tax, wage and social debts -€1,106
no longer reported in 2025 (was €1,106)
- Trade debts -€440
down €440 (-34.0%), from €1,293 to €853
- Profit (loss) carried forward -€361
down €361 (-3.8%), from €9,511 to €9,149
- Gross operating margin -€6,224
down €6,224 (-55.7%), from €11,184 to €4,960
- Depreciation +€1,394
up €1,394 (+47.8%), from €2,916 to €4,310
- Taxes -€402
no longer reported in 2025 (was €402)
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 | €26,356 | €28,046 | +€1,689 | +6.4% |
| Fixed assets | 21/28 | €9,514 | €16,559 | +€7,045 | +74.0% |
| Tangible fixed assets | 22/27 | €9,514 | €16,559 | +€7,045 | +74.0% |
| Plant, machinery and equipment | 23 | €8,707 | €6,801 | -€1,906 | -21.9% |
| Furniture and vehicles | 24 | €807 | €9,758 | +€8,951 | +1,110% |
| Current assets | 29/58 | €16,843 | €11,487 | -€5,355 | -31.8% |
| Amounts receivable within one year | 40/41 | €19 | €349 | +€330 | +1,748% |
| Other amounts receivable | 41 | €19 | €349 | +€330 | +1,748% |
| Cash at bank and in hand | 54/58 | €16,824 | €11,138 | -€5,686 | -33.8% |
| Total equity and liabilities | 10/49 | €26,356 | €28,046 | +€1,689 | +6.4% |
| Equity | 10/15 | €22,011 | €21,649 | -€361 | -1.6% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,511 | €9,149 | -€361 | -3.8% |
| Amounts payable | 17/49 | €4,346 | €6,396 | +€2,051 | +47.2% |
| Amounts payable within one year | 42/48 | €4,346 | €6,396 | +€2,051 | +47.2% |
| Trade debts | 44 | €1,293 | €853 | -€440 | -34.0% |
| Suppliers | 440/4 | €1,293 | €853 | -€440 | -34.0% |
| Taxes, remuneration and social security | 45 | €1,106 | - | -€1,106 | |
| Taxes | 450/3 | €1,106 | - | -€1,106 | |
| Other amounts payable | 47/48 | €1,946 | €5,543 | +€3,597 | +185% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,916 | €4,310 | +€1,394 | +47.8% |
| Other operating charges | 640/8 | €907 | €838 | -€69 | -7.6% |
| Gross operating margin | 9900 | €11,184 | €4,960 | -€6,224 | -55.7% |
| Operating profit (loss) | 9901 | €7,362 | -€188 | -€7,550 | |
| Financial income | 75/76B | €33 | €25 | -€8 | -24.3% |
| Recurring financial income | 75 | €33 | €25 | -€8 | -24.3% |
| Financial charges | 65/66B | €204 | €199 | -€5 | -2.5% |
| Recurring financial charges | 65 | €204 | €199 | -€5 | -2.5% |
| Profit (loss) for the period before taxes | 9903 | €7,191 | -€361 | -€7,553 | |
| Income taxes | 67/77 | €402 | - | -€402 | |
| Profit (loss) for the period | 9904 | €6,789 | -€361 | -€7,150 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,789 | -€361 | -€7,150 |
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 14 October 2026 via checked.be.