FULL ACCESS POINT: 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.
FULL ACCESS POINT
Largest movements
- Cash -€341
down €341 (-13.5%), from €2,530 to €2,189
mainly Net result for the year (-€1,459)
- Receivables within one year -€106
down €106 (-52.4%), from €202 to €96
- Profit (loss) carried forward -€1,459
down €1,459 (-21.1%), from -€6,924 to -€8,382
- Contributions +€1,000
up €1,000 (+11.9%), from €8,400 to €9,400
- Gross operating margin +€511
up €511 (+33.9%), from -€1,507 to -€996
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 | €2,731 | €2,285 | -€446 | -16.3% |
| Current assets | 29/58 | €2,731 | €2,285 | -€446 | -16.3% |
| Amounts receivable within one year | 40/41 | €202 | €96 | -€106 | -52.4% |
| Other amounts receivable | 41 | €202 | €96 | -€106 | -52.4% |
| Cash at bank and in hand | 54/58 | €2,530 | €2,189 | -€341 | -13.5% |
| Total equity and liabilities | 10/49 | €2,731 | €2,285 | -€446 | -16.3% |
| Equity | 10/15 | €1,476 | €1,018 | -€459 | -31.1% |
| Contributions | 10/11 | €8,400 | €9,400 | +€1,000 | +11.9% |
| Profit (loss) carried forward | 14 | -€6,924 | -€8,382 | -€1,459 | -21.1% |
| Amounts payable | 17/49 | €1,255 | €1,267 | +€12 | +1.0% |
| Amounts payable within one year | 42/48 | €1,255 | €1,267 | +€12 | +1.0% |
| Trade debts | 44 | €660 | €672 | +€12 | +1.9% |
| Suppliers | 440/4 | €660 | €672 | +€12 | +1.9% |
| Other amounts payable | 47/48 | €595 | €595 | = | 0.0% |
| Other operating charges | 640/8 | €411 | €420 | +€9 | +2.1% |
| Gross operating margin | 9900 | -€1,507 | -€996 | +€511 | +33.9% |
| Operating profit (loss) | 9901 | -€1,919 | -€1,416 | +€502 | +26.2% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €40 | €42 | +€3 | +6.5% |
| Recurring financial charges | 65 | €40 | €42 | +€3 | +6.5% |
| Profit (loss) for the period before taxes | 9903 | -€1,958 | -€1,459 | +€500 | +25.5% |
| Income taxes | 67/77 | - | €0 | +€0 | |
| Profit (loss) for the period | 9904 | -€1,958 | -€1,459 | +€500 | +25.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,958 | -€1,459 | +€500 | +25.5% |
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 12 October 2026 via checked.be.