FOTOGRAFIK: 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.
FOTOGRAFIK
Largest movements
- Receivables within one year +€1,985
up €1,985 (+53.6%), from €3,703 to €5,688
of which Trade receivables: +€2,000
- Cash -€1,032
down €1,032 (-21.7%), from €4,759 to €3,728
mainly Receivables within one year (-€1,985) and Trade debts (-€140)
- Tangible fixed assets -€432
down €432 (-1.9%), from €22,188 to €21,756
- Profit (loss) carried forward +€799
up €799 (+10.4%), from €7,693 to €8,492
- Gross operating margin -€279
down €279 (-3.6%), from €7,701 to €7,421
- Other operating charges +€174
up €174 (+3.0%), from €5,719 to €5,893
- Taxes -€122
down €122 (-29.5%), from €413 to €291
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 | €30,651 | €31,179 | +€528 | +1.7% |
| Fixed assets | 21/28 | €22,188 | €21,756 | -€432 | -1.9% |
| Tangible fixed assets | 22/27 | €22,188 | €21,756 | -€432 | -1.9% |
| Land and buildings | 22 | €22,188 | €21,756 | -€432 | -1.9% |
| Current assets | 29/58 | €8,463 | €9,423 | +€961 | +11.4% |
| Amounts receivable within one year | 40/41 | €3,703 | €5,688 | +€1,985 | +53.6% |
| Trade receivables | 40 | €3,630 | €5,630 | +€2,000 | +55.1% |
| Other amounts receivable | 41 | €73 | €58 | -€15 | -20.8% |
| Cash at bank and in hand | 54/58 | €4,759 | €3,728 | -€1,032 | -21.7% |
| Deferred charges and accrued income | 490/1 | - | €8 | +€8 | |
| Total equity and liabilities | 10/49 | €30,651 | €31,179 | +€528 | +1.7% |
| Equity | 10/15 | €29,693 | €30,492 | +€799 | +2.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,693 | €8,492 | +€799 | +10.4% |
| Amounts payable | 17/49 | €958 | €687 | -€271 | -28.3% |
| Amounts payable within one year | 42/48 | €958 | €687 | -€271 | -28.3% |
| Trade debts | 44 | €140 | - | -€140 | |
| Suppliers | 440/4 | €140 | - | -€140 | |
| Taxes, remuneration and social security | 45 | €411 | €280 | -€131 | -31.9% |
| Taxes | 450/3 | €411 | €280 | -€131 | -31.9% |
| Other amounts payable | 47/48 | €407 | €407 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €432 | €432 | = | 0.0% |
| Other operating charges | 640/8 | €5,719 | €5,893 | +€174 | +3.0% |
| Gross operating margin | 9900 | €7,701 | €7,421 | -€279 | -3.6% |
| Operating profit (loss) | 9901 | €1,550 | €1,096 | -€454 | -29.3% |
| Financial income | 75/76B | €4 | €36 | +€32 | +812% |
| Recurring financial income | 75 | €4 | €36 | +€32 | +812% |
| Financial charges | 65/66B | €40 | €42 | +€2 | +6.1% |
| Recurring financial charges | 65 | €40 | €42 | +€2 | +6.1% |
| Profit (loss) for the period before taxes | 9903 | €1,514 | €1,090 | -€424 | -28.0% |
| Income taxes | 67/77 | €413 | €291 | -€122 | -29.5% |
| Profit (loss) for the period | 9904 | €1,102 | €799 | -€302 | -27.4% |
| Profit (loss) for the period to be appropriated | 9905 | €1,102 | €799 | -€302 | -27.4% |
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 13 October 2026 via checked.be.