FULL CONTROL: 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 CONTROL
Largest movements
- Cash +€136,024
up €136,024 (+221%), from €61,515 to €197,538
mainly Other debts (+€58,971) and Current investments (+€50,000)
- Current investments -€50,000
down €50,000 (-100%), from €50,000 to €0
- Receivables within one year -€48,296
down €48,296 (-99.8%), from €48,400 to €104
of which Trade receivables: -€48,400
- Other debts +€58,971
up €58,971 (+607%), from €9,715 to €68,686
- Reserves -€25,098
down €25,098 (-17.0%), from €147,753 to €122,656
- Financial income -€901
down €901 (-56.2%), from €1,605 to €704
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 | €166,235 | €201,609 | +€35,374 | +21.3% |
| Fixed assets | 21/28 | €4,980 | €3,792 | -€1,188 | -23.9% |
| Tangible fixed assets | 22/27 | €4,980 | €3,792 | -€1,188 | -23.9% |
| Furniture and vehicles | 24 | €4,980 | €3,792 | -€1,188 | -23.9% |
| Current assets | 29/58 | €161,255 | €197,818 | +€36,563 | +22.7% |
| Amounts receivable within one year | 40/41 | €48,400 | €104 | -€48,296 | -99.8% |
| Trade receivables | 40 | €48,400 | €0 | -€48,400 | -100% |
| Other amounts receivable | 41 | - | €104 | +€104 | |
| Current investments | 50/53 | €50,000 | €0 | -€50,000 | -100% |
| Cash at bank and in hand | 54/58 | €61,515 | €197,538 | +€136,024 | +221% |
| Deferred charges and accrued income | 490/1 | €1,340 | €175 | -€1,165 | -86.9% |
| Total equity and liabilities | 10/49 | €166,235 | €201,609 | +€35,374 | +21.3% |
| Equity | 10/15 | €148,753 | €123,656 | -€25,098 | -16.9% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €147,753 | €122,656 | -€25,098 | -17.0% |
| Distributable reserves | 133 | €147,753 | €122,656 | -€25,098 | -17.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €17,482 | €77,954 | +€60,472 | +346% |
| Amounts payable within one year | 42/48 | €17,482 | €77,854 | +€60,372 | +345% |
| Trade debts | 44 | €0 | €660 | +€660 | |
| Suppliers | 440/4 | €0 | €660 | +€660 | |
| Taxes, remuneration and social security | 45 | €7,767 | €8,508 | +€741 | +9.5% |
| Taxes | 450/3 | €7,767 | €8,508 | +€741 | +9.5% |
| Other amounts payable | 47/48 | €9,715 | €68,686 | +€58,971 | +607% |
| Accrued charges and deferred income | 492/3 | €0 | €100 | +€100 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €753 | €1,188 | +€435 | +57.8% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €61,730 | €61,493 | -€237 | -0.4% |
| Operating profit (loss) | 9901 | €60,590 | €59,905 | -€685 | -1.1% |
| Financial income | 75/76B | €1,605 | €704 | -€901 | -56.2% |
| Recurring financial income | 75 | €1,605 | €704 | -€901 | -56.2% |
| Financial charges | 65/66B | €104 | €104 | = | 0.0% |
| Recurring financial charges | 65 | €104 | €104 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €62,091 | €60,504 | -€1,586 | -2.6% |
| Income taxes | 67/77 | €17,255 | €16,917 | -€338 | -2.0% |
| Profit (loss) for the period | 9904 | €44,836 | €43,588 | -€1,248 | -2.8% |
| Profit (loss) for the period to be appropriated | 9905 | €44,836 | €43,588 | -€1,248 | -2.8% |
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 16 October 2026 via checked.be.