GAMECHANGERS: 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.
GAMECHANGERS
Largest movements
- Cash -€5,496
down €5,496 (-54.6%), from €10,069 to €4,573
mainly Receivables within one year (-€4,095) and Tax, wage and social debts (-€3,950)
- Receivables within one year +€4,095
up €4,095 (+33.3%), from €12,292 to €16,387
of which Other amounts receivable: +€9,045
- Reserves +€5,685
up €5,685 (+49.9%), from €11,404 to €17,089
- Tax, wage and social debts -€3,950
down €3,950 (-100%), from €3,950 to €0
of which Remuneration and social security: -€2,454
- Trade debts -€3,136
down €3,136 (-80.5%), from €3,897 to €761
- Staff costs -€34,892
down €34,892, from €33,039 to -€1,853
- Gross operating margin -€33,087
down €33,087 (-84.8%), from €39,021 to €5,935
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 | €22,361 | €20,960 | -€1,401 | -6.3% |
| Current assets | 29/58 | €22,361 | €20,960 | -€1,401 | -6.3% |
| Amounts receivable within one year | 40/41 | €12,292 | €16,387 | +€4,095 | +33.3% |
| Trade receivables | 40 | €12,292 | €7,342 | -€4,950 | -40.3% |
| Other amounts receivable | 41 | - | €9,045 | +€9,045 | |
| Cash at bank and in hand | 54/58 | €10,069 | €4,573 | -€5,496 | -54.6% |
| Total equity and liabilities | 10/49 | €22,361 | €20,960 | -€1,401 | -6.3% |
| Equity | 10/15 | €14,404 | €20,089 | +€5,685 | +39.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Contributions outside capital | 11 | - | €3,000 | +€3,000 | |
| Other | 1109/19 | - | €3,000 | +€3,000 | |
| Reserves | 13 | €11,404 | €17,089 | +€5,685 | +49.9% |
| Distributable reserves | 133 | €11,404 | €17,089 | +€5,685 | +49.9% |
| Amounts payable | 17/49 | €7,957 | €871 | -€7,086 | -89.1% |
| Amounts payable within one year | 42/48 | €7,957 | €871 | -€7,086 | -89.1% |
| Trade debts | 44 | €3,897 | €761 | -€3,136 | -80.5% |
| Suppliers | 440/4 | €3,897 | €761 | -€3,136 | -80.5% |
| Taxes, remuneration and social security | 45 | €3,950 | €0 | -€3,950 | -100% |
| Taxes | 450/3 | €1,496 | €0 | -€1,496 | -100% |
| Remuneration and social security | 454/9 | €2,454 | €0 | -€2,454 | -100% |
| Other amounts payable | 47/48 | €110 | €110 | = | 0.0% |
| Non-recurring operating income | 76A | €8,710 | €2,221 | -€6,489 | -74.5% |
| Remuneration, social security and pensions | 62 | €33,039 | -€1,853 | -€34,892 | |
| Other operating charges | 640/8 | €525 | €531 | +€7 | +1.2% |
| Gross operating margin | 9900 | €39,021 | €5,935 | -€33,087 | -84.8% |
| Operating profit (loss) | 9901 | €5,458 | €7,257 | +€1,799 | +33.0% |
| Financial income | 75/76B | €4 | €15 | +€11 | +243% |
| Recurring financial income | 75 | €4 | €15 | +€11 | +243% |
| Financial charges | 65/66B | €256 | €87 | -€169 | -66.0% |
| Recurring financial charges | 65 | €256 | €87 | -€169 | -66.0% |
| Profit (loss) for the period before taxes | 9903 | €5,206 | €7,185 | +€1,979 | +38.0% |
| Income taxes | 67/77 | €1,491 | €1,499 | +€8 | +0.6% |
| Profit (loss) for the period | 9904 | €3,715 | €5,685 | +€1,970 | +53.0% |
| Profit (loss) for the period to be appropriated | 9905 | €3,715 | €5,685 | +€1,970 | +53.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.