FRAME 13 ANIMATION: 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.
FRAME 13 ANIMATION
Largest movements
- Tangible fixed assets -€7,135
down €7,135 (-94.1%), from €7,585 to €450
of which Furniture and vehicles: -€5,557
- Receivables within one year +€6,788
new in 2025: €6,788
- Stocks and contracts +€2,250
up €2,250 (+52.9%), from €4,250 to €6,500
- Cash +€327
up €327 (+4.3%), from €7,547 to €7,874
mainly Depreciation (+€7,135) and Other debts (+€3,649)
- Debts after one year -€5,033
no longer reported in 2025 (was €5,033)
- Other debts +€3,649
up €3,649 (+382%), from €955 to €4,604
- Profit (loss) carried forward +€2,821
up €2,821 (+58.0%), from €4,866 to €7,688
- Tax, wage and social debts +€1,099
up €1,099 (+73.8%), from €1,489 to €2,589
- Current portion of long-term debt -€227
down €227 (-4.4%), from €5,186 to €4,959
- Gross operating margin +€5,646
up €5,646 (+110%), from €5,117 to €10,763
- Depreciation -€1,486
down €1,486 (-17.2%), from €8,621 to €7,135
- Other operating charges -€546
down €546 (-70.3%), from €776 to €230
- Financial charges -€164
down €164 (-28.5%), from €575 to €411
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 | €19,382 | €21,612 | +€2,230 | +11.5% |
| Fixed assets | 21/28 | €7,585 | €450 | -€7,135 | -94.1% |
| Tangible fixed assets | 22/27 | €7,585 | €450 | -€7,135 | -94.1% |
| Plant, machinery and equipment | 23 | €2,028 | €450 | -€1,578 | -77.8% |
| Furniture and vehicles | 24 | €5,557 | - | -€5,557 | |
| Current assets | 29/58 | €11,797 | €21,162 | +€9,365 | +79.4% |
| Stocks and contracts in progress | 3 | €4,250 | €6,500 | +€2,250 | +52.9% |
| Contracts in progress | 37 | €4,250 | €6,500 | +€2,250 | +52.9% |
| Amounts receivable within one year | 40/41 | - | €6,788 | +€6,788 | |
| Trade receivables | 40 | - | €6,788 | +€6,788 | |
| Cash at bank and in hand | 54/58 | €7,547 | €7,874 | +€327 | +4.3% |
| Total equity and liabilities | 10/49 | €19,382 | €21,612 | +€2,230 | +11.5% |
| Equity | 10/15 | €5,866 | €8,688 | +€2,821 | +48.1% |
| Reserves | 13 | €1,000 | €1,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,000 | €1,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,866 | €7,688 | +€2,821 | +58.0% |
| Amounts payable | 17/49 | €13,516 | €12,925 | -€592 | -4.4% |
| Amounts payable after more than one year | 17 | €5,033 | - | -€5,033 | |
| Financial debts | 170/4 | €5,033 | - | -€5,033 | |
| Amounts payable within one year | 42/48 | €8,483 | €12,925 | +€4,441 | +52.4% |
| Current portion of amounts payable after more than one year | 42 | €5,186 | €4,959 | -€227 | -4.4% |
| Trade debts | 44 | €853 | €773 | -€80 | -9.4% |
| Suppliers | 440/4 | €853 | €773 | -€80 | -9.4% |
| Taxes, remuneration and social security | 45 | €1,489 | €2,589 | +€1,099 | +73.8% |
| Taxes | 450/3 | €1,489 | €2,589 | +€1,099 | +73.8% |
| Other amounts payable | 47/48 | €955 | €4,604 | +€3,649 | +382% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,621 | €7,135 | -€1,486 | -17.2% |
| Other operating charges | 640/8 | €776 | €230 | -€546 | -70.3% |
| Non-recurring operating charges | 66A | - | €165 | +€165 | |
| Gross operating margin | 9900 | €5,117 | €10,763 | +€5,646 | +110% |
| Operating profit (loss) | 9901 | -€4,280 | €3,232 | +€7,512 | |
| Financial charges | 65/66B | €575 | €411 | -€164 | -28.5% |
| Recurring financial charges | 65 | €575 | €411 | -€164 | -28.5% |
| Profit (loss) for the period before taxes | 9903 | -€4,855 | €2,821 | +€7,677 | |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€4,855 | €2,821 | +€7,677 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,855 | €2,821 | +€7,677 |
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 1 November 2026 via checked.be.