FY CONCEPT: 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.
FY CONCEPT
Largest movements
- Tangible fixed assets +€4,477
new in 2025: €4,477
- Receivables within one year +€1,186
up €1,186 (+44.5%), from €2,663 to €3,849
of which Other amounts receivable: +€784
- Cash +€321
up €321 (+14.6%), from €2,191 to €2,512
mainly Net result for the year (+€4,444) and Tax, wage and social debts (+€3,115)
- Profit (loss) carried forward +€4,443
up €4,443 (+1,015%), from €438 to €4,881
- Tax, wage and social debts +€3,115
up €3,115 (+188%), from €1,654 to €4,769
- Other debts -€2,762
no longer reported in 2025 (was €2,762)
- Trade debts +€1,188
new in 2025: €1,188
- Gross operating margin +€7,661
up €7,661 (+713%), from €1,075 to €8,736
- Taxes +€2,907
up €2,907 (+2,000%), from €145 to €3,052
- Depreciation +€705
new in 2025: €705
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 | €4,854 | €10,838 | +€5,984 | +123% |
| Fixed assets | 21/28 | - | €4,477 | +€4,477 | |
| Tangible fixed assets | 22/27 | - | €4,477 | +€4,477 | |
| Furniture and vehicles | 24 | - | €4,477 | +€4,477 | |
| Current assets | 29/58 | €4,854 | €6,361 | +€1,507 | +31.0% |
| Amounts receivable within one year | 40/41 | €2,663 | €3,849 | +€1,186 | +44.5% |
| Trade receivables | 40 | €2,393 | €2,795 | +€402 | +16.8% |
| Other amounts receivable | 41 | €270 | €1,054 | +€784 | +290% |
| Cash at bank and in hand | 54/58 | €2,191 | €2,512 | +€321 | +14.6% |
| Total equity and liabilities | 10/49 | €4,854 | €10,838 | +€5,984 | +123% |
| Equity | 10/15 | €438 | €4,881 | +€4,443 | +1,015% |
| Profit (loss) carried forward | 14 | €438 | €4,881 | +€4,443 | +1,015% |
| Amounts payable | 17/49 | €4,416 | €5,957 | +€1,541 | +34.9% |
| Amounts payable within one year | 42/48 | €4,416 | €5,957 | +€1,541 | +34.9% |
| Trade debts | 44 | - | €1,188 | +€1,188 | |
| Suppliers | 440/4 | - | €1,188 | +€1,188 | |
| Taxes, remuneration and social security | 45 | €1,654 | €4,769 | +€3,115 | +188% |
| Taxes | 450/3 | €1,654 | €4,769 | +€3,115 | +188% |
| Other amounts payable | 47/48 | €2,762 | - | -€2,762 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €705 | +€705 | |
| Other operating charges | 640/8 | €436 | €351 | -€85 | -19.5% |
| Gross operating margin | 9900 | €1,075 | €8,736 | +€7,661 | +713% |
| Operating profit (loss) | 9901 | €639 | €7,680 | +€7,041 | +1,102% |
| Financial charges | 65/66B | €209 | €184 | -€25 | -12.2% |
| Recurring financial charges | 65 | €209 | €184 | -€25 | -12.2% |
| Profit (loss) for the period before taxes | 9903 | €429 | €7,496 | +€7,067 | +1,646% |
| Income taxes | 67/77 | €145 | €3,052 | +€2,907 | +2,000% |
| Profit (loss) for the period | 9904 | €284 | €4,444 | +€4,160 | +1,464% |
| Profit (loss) for the period to be appropriated | 9905 | €284 | €4,444 | +€4,160 | +1,464% |
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 14 October 2026 via checked.be.