FY Management: 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.
FY Management
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Profit (loss) carried forward +€694
up €694 (+0.6%), from -€120,279 to -€119,585
- Accrued charges and deferred income -€500
no longer reported in 2025 (was €500)
- Other debts -€494
no longer reported in 2025 (was €494)
- Tax, wage and social debts +€300
new in 2025: €300
- Gross operating margin +€1,058
up €1,058, from -€64 to €994
- Other operating charges -€430
no longer reported in 2025 (was €430)
- Taxes +€300
new in 2025: €300
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Equity | 10/15 | -€72,019 | -€71,325 | +€694 | +1.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €29,668 | €29,668 | = | 0.0% |
| Distributable reserves | 133 | €29,668 | €29,668 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€120,279 | -€119,585 | +€694 | +0.6% |
| Amounts payable | 17/49 | €72,019 | €71,325 | -€694 | -1.0% |
| Amounts payable after more than one year | 17 | €71,025 | €71,025 | = | 0.0% |
| Other amounts payable | 178/9 | €71,025 | €71,025 | = | 0.0% |
| Amounts payable within one year | 42/48 | €494 | €300 | -€194 | -39.3% |
| Taxes, remuneration and social security | 45 | - | €300 | +€300 | |
| Taxes | 450/3 | - | €300 | +€300 | |
| Other amounts payable | 47/48 | €494 | - | -€494 | |
| Accrued charges and deferred income | 492/3 | €500 | - | -€500 | |
| Other operating charges | 640/8 | €430 | - | -€430 | |
| Gross operating margin | 9900 | -€64 | €994 | +€1,058 | |
| Operating profit (loss) | 9901 | -€494 | €994 | +€1,488 | |
| Profit (loss) for the period before taxes | 9903 | -€494 | €994 | +€1,488 | |
| Income taxes | 67/77 | - | €300 | +€300 | |
| Profit (loss) for the period | 9904 | -€494 | €694 | +€1,188 | |
| Profit (loss) for the period to be appropriated | 9905 | -€494 | €694 | +€1,188 |
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 8 October 2026 via checked.be.