Skip to content

FULL SCREEN: 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.

What changed

FULL SCREEN

BE 0442.069.481
NACE 73.110, Advertising agencies
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€15,286
2024 · -€9,814-€5,472
Equity
-€210,227
2024 · -€194,941-€15,286
Cash
€2,109
2024 · €1,496+€612
Balance sheet total
€50,404
2024 · €54,841-€4,436

Largest movements

2024 to 2025
Assets
  • Tangible fixed assets -€8,840

    down €8,840 (-27.6%), from €32,018 to €23,178

    of which Furniture and vehicles: -€8,720

  • Receivables within one year +€3,791

    up €3,791 (+27.7%), from €13,704 to €17,495

    of which Trade receivables: +€6,000

  • Cash +€612

    up €612 (+40.9%), from €1,496 to €2,109

    mainly Other debts (+€9,147) and Depreciation (+€8,840)

Equity and liabilities
  • Profit (loss) carried forward -€15,286

    down €15,286 (-7.2%), from -€211,674 to -€226,960

  • Other debts +€9,147

    up €9,147 (+3.8%), from €238,635 to €247,783

  • Advances received +€6,000

    up €6,000 (+100.0%), from €6,000 to €12,000

  • Trade debts -€4,298

    down €4,298 (-83.5%), from €5,147 to €849

Income statement
  • Financial income -€6,008

    no longer reported in 2025 (was €6,008)

    of which Financial income: -€6,008

  • Gross operating margin +€5,838

    up €5,838 (+68.1%), from -€8,572 to -€2,734

  • Depreciation +€5,194

    up €5,194 (+142.4%), from €3,646 to €8,840

  • Financial charges -€534

    no longer reported in 2025 (was €534)

  • Other operating charges +€315

    up €315 (+13.6%), from €2,325 to €2,640

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 -€9,814
Gross operating margin +€5,838
Depreciation -€5,194
Other operating charges -€315
Other operating items -€309
Financial income -€6,008
Financial charges +€534
Taxes -€19
Result 2025 -€15,286

Cash bridge derived

cash 2024 to 2025

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.

From operations +€612
Investment €0
Financing €0
Cash 2024 €1,496
Net result for the year -€15,286
Depreciation +€8,840
Receivables within one year -€3,791
Trade debts -€4,298
Advances received +€6,000
Other debts +€9,147
Cash 2025 €2,109
Every line side by side 42 lines
Line Code 2024 2025 Change %
Total assets 20/58 €54,841 €50,404 -€4,436 -8.1%
Fixed assets 21/28 €39,641 €30,801 -€8,840 -22.3%
Tangible fixed assets 22/27 €32,018 €23,178 -€8,840 -27.6%
Furniture and vehicles 24 €31,851 €23,132 -€8,720 -27.4%
Other tangible fixed assets 26 €167 €47 -€120 -72.1%
Financial fixed assets 28 €7,622 €7,622 = 0.0%
Current assets 29/58 €15,200 €19,604 +€4,404 +29.0%
Amounts receivable within one year 40/41 €13,704 €17,495 +€3,791 +27.7%
Trade receivables 40 €10,000 €16,000 +€6,000 +60.0%
Other amounts receivable 41 €3,704 €1,495 -€2,209 -59.6%
Cash at bank and in hand 54/58 €1,496 €2,109 +€612 +40.9%
Total equity and liabilities 10/49 €54,841 €50,404 -€4,436 -8.1%
Equity 10/15 -€194,941 -€210,227 -€15,286 -7.8%
Contributions 10/11 €14,874 €14,874 = 0.0%
Capital 10 €14,874 €14,874 = 0.0%
Issued capital 100 €18,592 €18,592 = 0.0%
Uncalled capital 101 €3,718 €3,718 = 0.0%
Reserves 13 €1,859 €1,859 = 0.0%
Non-distributable reserves 130/1 €1,859 €1,859 = 0.0%
Legal reserve 130 €1,859 €1,859 = 0.0%
Profit (loss) carried forward 14 -€211,674 -€226,960 -€15,286 -7.2%
Amounts payable 17/49 €249,782 €260,632 +€10,849 +4.3%
Amounts payable within one year 42/48 €249,782 €260,632 +€10,849 +4.3%
Trade debts 44 €5,147 €849 -€4,298 -83.5%
Suppliers 440/4 €5,147 €849 -€4,298 -83.5%
Advances received on contracts in progress 46 €6,000 €12,000 +€6,000 +100.0%
Other amounts payable 47/48 €238,635 €247,783 +€9,147 +3.8%
Non-recurring operating income 76A €0 - =
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €3,646 €8,840 +€5,194 +142.4%
Other operating charges 640/8 €2,325 €2,640 +€315 +13.6%
Non-recurring operating charges 66A €174 €483 +€309 +177.2%
Gross operating margin 9900 -€8,572 -€2,734 +€5,838 +68.1%
Operating profit (loss) 9901 -€14,717 -€14,696 +€20 +0.1%
Financial income 75/76B €6,008 - -€6,008
Recurring financial income 75 €6,008 - -€6,008
Non-recurring financial income 76B €6,008 - -€6,008
Financial charges 65/66B €534 - -€534
Recurring financial charges 65 €534 - -€534
Profit (loss) for the period before taxes 9903 -€9,243 -€14,696 -€5,453 -59.0%
Income taxes 67/77 €571 €589 +€19 +3.3%
Profit (loss) for the period 9904 -€9,814 -€15,286 -€5,472 -55.8%
Profit (loss) for the period to be appropriated 9905 -€9,814 -€15,286 -€5,472 -55.8%

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 28 September 2026 via checked.be.