G-DETAILING: 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-DETAILING
Largest movements
- Tangible fixed assets -€7,097
down €7,097 (-32.3%), from €21,968 to €14,871
- Receivables within one year +€1,855
up €1,855 (+45.5%), from €4,073 to €5,928
of which Trade receivables: +€3,435
- Cash +€1,598
up €1,598 (+34.5%), from €4,631 to €6,230
mainly Other debts (+€14,104) and Investment in fixed assets (net) (+€4,849)
- Deferred charges and accrued income +€1,529
new in 2025: €1,529
- Other debts +€14,104
up €14,104 (+274%), from €5,144 to €19,248
- Debts after one year -€10,197
down €10,197 (-100%), from €10,197 to €0
- Current portion of long-term debt -€8,958
down €8,958 (-100%), from €8,958 to €0
- Tax, wage and social debts +€4,540
new in 2025: €4,540
- Profit (loss) carried forward -€2,352
down €2,352 (-65.9%), from -€3,568 to -€5,921
- Depreciation -€6,889
down €6,889 (-75.4%), from €9,137 to €2,248
- Other operating charges +€6,719
up €6,719 (+2,417%), from €278 to €6,997
- Gross operating margin +€703
up €703 (+9.8%), from €7,172 to €7,875
- Financial charges -€442
down €442 (-33.3%), from €1,326 to €884
- Taxes +€99
new in 2025: €99
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 | €30,672 | €28,557 | -€2,115 | -6.9% |
| Fixed assets | 21/28 | €21,968 | €14,871 | -€7,097 | -32.3% |
| Tangible fixed assets | 22/27 | €21,968 | €14,871 | -€7,097 | -32.3% |
| Furniture and vehicles | 24 | €21,968 | €14,871 | -€7,097 | -32.3% |
| Current assets | 29/58 | €8,705 | €13,686 | +€4,982 | +57.2% |
| Amounts receivable within one year | 40/41 | €4,073 | €5,928 | +€1,855 | +45.5% |
| Trade receivables | 40 | €2,493 | €5,928 | +€3,435 | +138% |
| Other amounts receivable | 41 | €1,581 | €0 | -€1,581 | -100% |
| Cash at bank and in hand | 54/58 | €4,631 | €6,230 | +€1,598 | +34.5% |
| Deferred charges and accrued income | 490/1 | - | €1,529 | +€1,529 | |
| Total equity and liabilities | 10/49 | €30,672 | €28,557 | -€2,115 | -6.9% |
| Equity | 10/15 | €5,432 | €3,079 | -€2,352 | -43.3% |
| Contributions | 10/11 | €9,000 | €9,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,568 | -€5,921 | -€2,352 | -65.9% |
| Amounts payable | 17/49 | €25,241 | €25,478 | +€238 | +0.9% |
| Amounts payable after more than one year | 17 | €10,197 | €0 | -€10,197 | -100% |
| Financial debts | 170/4 | €10,197 | €0 | -€10,197 | -100% |
| Amounts payable within one year | 42/48 | €15,043 | €25,478 | +€10,435 | +69.4% |
| Current portion of amounts payable after more than one year | 42 | €8,958 | €0 | -€8,958 | -100% |
| Trade debts | 44 | €942 | €1,690 | +€748 | +79.5% |
| Suppliers | 440/4 | €942 | €1,690 | +€748 | +79.5% |
| Taxes, remuneration and social security | 45 | - | €4,540 | +€4,540 | |
| Taxes | 450/3 | - | €4,540 | +€4,540 | |
| Other amounts payable | 47/48 | €5,144 | €19,248 | +€14,104 | +274% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,137 | €2,248 | -€6,889 | -75.4% |
| Other operating charges | 640/8 | €278 | €6,997 | +€6,719 | +2,417% |
| Gross operating margin | 9900 | €7,172 | €7,875 | +€703 | +9.8% |
| Operating profit (loss) | 9901 | -€2,243 | -€1,370 | +€873 | +38.9% |
| Financial income | 75/76B | €0 | €0 | -€0 | -53.5% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -53.5% |
| Financial charges | 65/66B | €1,326 | €884 | -€442 | -33.3% |
| Recurring financial charges | 65 | €1,326 | €884 | -€442 | -33.3% |
| Profit (loss) for the period before taxes | 9903 | -€3,568 | -€2,254 | +€1,315 | +36.8% |
| Income taxes | 67/77 | - | €99 | +€99 | |
| Profit (loss) for the period | 9904 | -€3,568 | -€2,352 | +€1,216 | +34.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,568 | -€2,352 | +€1,216 | +34.1% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.