G & A SUPPORT: 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.
G & A SUPPORT
Largest movements
- Cash +€93,283
up €93,283 (+1330.7%), from €7,010 to €100,293
mainly Tax, wage and social debts (+€73,163) and Receivables within one year (+€69,770)
- Receivables within one year -€69,770
down €69,770 (-45.9%), from €152,080 to €82,310
of which Trade receivables: -€47,687
- Stocks and contracts -€22,800
down €22,800 (-54.9%), from €41,500 to €18,700
- Tax, wage and social debts +€73,163
up €73,163 (+711.1%), from €10,288 to €83,452
- Advances received -€70,108
down €70,108 (-78.8%), from €88,917 to €18,809
- Other debts -€6,705
down €6,705 (-31.4%), from €21,385 to €14,680
- Reserves +€6,669
up €6,669 (+13.4%), from €49,727 to €56,396
- Gross operating margin -€8,769
down €8,769 (-34.6%), from €25,319 to €16,550
- Financial income +€6,265
up €6,265 (+2142.0%), from €292 to €6,558
- Other operating charges -€2,030
down €2,030 (-59.9%), from €3,391 to €1,360
- Financial charges -€772
down €772 (-18.3%), from €4,207 to €3,435
- Taxes -€702
down €702 (-17.6%), from €3,988 to €3,286
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
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 | €204,944 | €205,054 | +€110 | +0.1% |
| Fixed assets | 21/28 | €3,977 | €3,464 | -€513 | -12.9% |
| Tangible fixed assets | 22/27 | €3,977 | €3,464 | -€513 | -12.9% |
| Furniture and vehicles | 24 | €3,977 | €3,464 | -€513 | -12.9% |
| Current assets | 29/58 | €200,967 | €201,590 | +€623 | +0.3% |
| Stocks and contracts in progress | 3 | €41,500 | €18,700 | -€22,800 | -54.9% |
| Stocks | 30/36 | €41,500 | €18,700 | -€22,800 | -54.9% |
| Amounts receivable within one year | 40/41 | €152,080 | €82,310 | -€69,770 | -45.9% |
| Trade receivables | 40 | €59,885 | €12,198 | -€47,687 | -79.6% |
| Other amounts receivable | 41 | €92,195 | €70,112 | -€22,083 | -24.0% |
| Cash at bank and in hand | 54/58 | €7,010 | €100,293 | +€93,283 | +1330.7% |
| Deferred charges and accrued income | 490/1 | €377 | €286 | -€91 | -24.0% |
| Total equity and liabilities | 10/49 | €204,944 | €205,054 | +€110 | +0.1% |
| Equity | 10/15 | €52,127 | €58,796 | +€6,669 | +12.8% |
| Contributions | 10/11 | €2,400 | €2,400 | = | 0.0% |
| Reserves | 13 | €49,727 | €56,396 | +€6,669 | +13.4% |
| Distributable reserves | 133 | €49,727 | €56,396 | +€6,669 | +13.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €152,818 | €146,258 | -€6,560 | -4.3% |
| Amounts payable within one year | 42/48 | €144,540 | €139,852 | -€4,687 | -3.2% |
| Trade debts | 44 | €23,949 | €22,912 | -€1,037 | -4.3% |
| Suppliers | 440/4 | €23,949 | €22,912 | -€1,037 | -4.3% |
| Advances received on contracts in progress | 46 | €88,917 | €18,809 | -€70,108 | -78.8% |
| Taxes, remuneration and social security | 45 | €10,288 | €83,452 | +€73,163 | +711.1% |
| Taxes | 450/3 | €10,288 | €83,452 | +€73,163 | +711.1% |
| Other amounts payable | 47/48 | €21,385 | €14,680 | -€6,705 | -31.4% |
| Accrued charges and deferred income | 492/3 | €8,278 | €6,406 | -€1,872 | -22.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,159 | €2,256 | +€97 | +4.5% |
| Other operating charges | 640/8 | €3,391 | €1,360 | -€2,030 | -59.9% |
| Non-recurring operating charges | 66A | - | €6,100 | +€6,100 | |
| Gross operating margin | 9900 | €25,319 | €16,550 | -€8,769 | -34.6% |
| Operating profit (loss) | 9901 | €19,769 | €6,833 | -€12,936 | -65.4% |
| Financial income | 75/76B | €292 | €6,558 | +€6,265 | +2142.0% |
| Recurring financial income | 75 | €292 | €6,558 | +€6,265 | +2142.0% |
| Financial charges | 65/66B | €4,207 | €3,435 | -€772 | -18.3% |
| Recurring financial charges | 65 | €4,207 | €3,435 | -€772 | -18.3% |
| Profit (loss) for the period before taxes | 9903 | €15,855 | €9,956 | -€5,899 | -37.2% |
| Income taxes | 67/77 | €3,988 | €3,286 | -€702 | -17.6% |
| Profit (loss) for the period | 9904 | €11,867 | €6,669 | -€5,197 | -43.8% |
| Profit (loss) for the period to be appropriated | 9905 | €11,867 | €6,669 | -€5,197 | -43.8% |
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 10 October 2026 via checked.be.