FRAME SOLUTION: what changed
Two fiscal 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 SOLUTION
Largest movements
- Cash -€641
down €641 (-27.5%), from €2,332 to €1,691
mainly Net result for the year (-€641)
- Profit (loss) carried forward -€641
down €641 (-0.3%), from -€248,170 to -€248,810
- Gross operating margin +€778
no longer reported in 2025 (was -€778)
- Purchases and services -€778
no longer reported in 2025 (was €778)
- Other operating charges +€77
up €77 (+18.7%), from €410 to €487
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.
Cash bridge derived
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 | €3,360 | €2,719 | -€641 | -19.1% |
| Current assets | 29/58 | €3,360 | €2,719 | -€641 | -19.1% |
| Amounts receivable within one year | 40/41 | €1,028 | €1,028 | = | 0.0% |
| Trade receivables | 40 | €1,028 | €1,028 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €2,332 | €1,691 | -€641 | -27.5% |
| Total equity and liabilities | 10/49 | €3,360 | €2,719 | -€641 | -19.1% |
| Equity | 10/15 | -€186,670 | -€187,310 | -€641 | -0.3% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€248,170 | -€248,810 | -€641 | -0.3% |
| Amounts payable | 17/49 | €190,030 | €190,030 | = | 0.0% |
| Amounts payable within one year | 42/48 | €190,030 | €190,030 | = | 0.0% |
| Other amounts payable | 47/48 | €190,030 | €190,030 | = | 0.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €778 | - | -€778 | |
| Other operating charges | 640/8 | €410 | €487 | +€77 | +18.7% |
| Gross operating margin | 9900 | -€778 | - | +€778 | |
| Operating profit (loss) | 9901 | -€1,188 | -€487 | +€701 | +59.0% |
| Financial charges | 65/66B | €153 | €153 | = | 0.0% |
| Recurring financial charges | 65 | €153 | €153 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€1,341 | -€641 | +€701 | +52.2% |
| Profit (loss) for the period | 9904 | -€1,341 | -€641 | +€701 | +52.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,341 | -€641 | +€701 | +52.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.