FULL OPTION CLEAN: 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 OPTION CLEAN
Largest movements
- Receivables within one year -€22,368
down €22,368 (-36.6%), from €61,191 to €38,823
of which Trade receivables: -€25,770
- Cash -€18,549
down €18,549 (-25.8%), from €71,820 to €53,271
mainly Trade debts (-€22,388) and Tax, wage and social debts (-€15,978)
- Trade debts -€22,388
down €22,388 (-75.5%), from €29,641 to €7,253
- Tax, wage and social debts -€15,978
down €15,978 (-87.9%), from €18,184 to €2,205
of which Taxes: -€9,178
- Other debts -€5,863
no longer reported in 2025 (was €5,863)
- Purchases and services +€23,900
up €23,900 (+5.8%), from €414,260 to €438,160
- Gross operating margin -€16,173
down €16,173 (-77.3%), from €20,912 to €4,739
- Turnover +€7,727
up €7,727 (+1.8%), from €435,172 to €442,899
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 | €146,431 | €103,207 | -€43,224 | -29.5% |
| Fixed assets | 21/28 | €9,278 | €8,198 | -€1,079 | -11.6% |
| Tangible fixed assets | 22/27 | €9,138 | €8,058 | -€1,079 | -11.8% |
| Furniture and vehicles | 24 | €9,138 | €8,058 | -€1,079 | -11.8% |
| Financial fixed assets | 28 | €140 | €140 | = | 0.0% |
| Current assets | 29/58 | €137,153 | €95,009 | -€42,144 | -30.7% |
| Amounts receivable within one year | 40/41 | €61,191 | €38,823 | -€22,368 | -36.6% |
| Trade receivables | 40 | €61,041 | €35,271 | -€25,770 | -42.2% |
| Other amounts receivable | 41 | €150 | €3,552 | +€3,402 | +2,268% |
| Cash at bank and in hand | 54/58 | €71,820 | €53,271 | -€18,549 | -25.8% |
| Deferred charges and accrued income | 490/1 | €4,142 | €2,915 | -€1,227 | -29.6% |
| Total equity and liabilities | 10/49 | €146,431 | €103,207 | -€43,224 | -29.5% |
| Equity | 10/15 | €92,744 | €93,745 | +€1,002 | +1.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €14 | €14 | = | 0.0% |
| Non-distributable reserves | 130/1 | €14 | €14 | = | 0.0% |
| Reserves not available under the articles | 1311 | €14 | €14 | = | 0.0% |
| Profit (loss) carried forward | 14 | €86,530 | €87,532 | +€1,002 | +1.2% |
| Amounts payable | 17/49 | €53,687 | €9,462 | -€44,226 | -82.4% |
| Amounts payable within one year | 42/48 | €53,687 | €9,458 | -€44,229 | -82.4% |
| Trade debts | 44 | €29,641 | €7,253 | -€22,388 | -75.5% |
| Suppliers | 440/4 | €29,641 | €7,253 | -€22,388 | -75.5% |
| Taxes, remuneration and social security | 45 | €18,184 | €2,205 | -€15,978 | -87.9% |
| Taxes | 450/3 | €9,178 | - | -€9,178 | |
| Remuneration and social security | 454/9 | €9,006 | €2,205 | -€6,801 | -75.5% |
| Other amounts payable | 47/48 | €5,863 | - | -€5,863 | |
| Accrued charges and deferred income | 492/3 | - | €4 | +€4 | |
| Turnover | 70 | €435,172 | €442,899 | +€7,727 | +1.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €414,260 | €438,160 | +€23,900 | +5.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,198 | €2,500 | -€1,698 | -40.4% |
| Other operating charges | 640/8 | €1,024 | €950 | -€74 | -7.2% |
| Gross operating margin | 9900 | €20,912 | €4,739 | -€16,173 | -77.3% |
| Operating profit (loss) | 9901 | €15,691 | €1,289 | -€14,402 | -91.8% |
| Financial income | 75/76B | €0 | €82 | +€82 | +817,900% |
| Recurring financial income | 75 | €0 | €82 | +€82 | +817,900% |
| Financial charges | 65/66B | €406 | €369 | -€37 | -9.1% |
| Recurring financial charges | 65 | €406 | €369 | -€37 | -9.1% |
| Profit (loss) for the period before taxes | 9903 | €15,284 | €1,002 | -€14,283 | -93.4% |
| Income taxes | 67/77 | €3,600 | - | -€3,600 | |
| Profit (loss) for the period | 9904 | €11,684 | €1,002 | -€10,683 | -91.4% |
| Profit (loss) for the period to be appropriated | 9905 | €11,684 | €1,002 | -€10,683 | -91.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.