GEBROKEN WIT: what changed
You see two financial years side by side: what moved most in the balance sheet and the result, why the result rose or fell and where the money went.
GEBROKEN WIT
Largest movements
- Receivables within one year -€12,069
down €12,069 (-45.5%), from €26,514 to €14,445
of which Trade receivables: -€12,294
- Tangible fixed assets -€4,465
down €4,465 (-21.6%), from €20,641 to €16,176
of which Furniture and vehicles: -€5,530
- Cash -€2,148
down €2,148 (-11.1%), from €19,296 to €17,149
mainly Other debts (-€8,439) and Trade debts (-€6,674)
- Stocks and contracts -€1,929
down €1,929 (-11.2%), from €17,274 to €15,345
- Intangible fixed assets -€973
no longer reported in 2025 (was €973)
- Other debts -€8,439
down €8,439 (-46.1%), from €18,292 to €9,852
- Trade debts -€6,674
down €6,674 (-49.3%), from €13,549 to €6,874
- Profit (loss) carried forward -€6,392
down €6,392 (-20.6%), from -€31,097 to -€37,489
- Accrued charges and deferred income +€4,405
up €4,405 (+100%), from €4,395 to €8,800
- Debts after one year -€2,822
down €2,822 (-33.7%), from €8,385 to €5,564
- Gross operating margin -€7,606
down €7,606 (-81.0%), from €9,385 to €1,779
- Depreciation +€3,692
up €3,692 (+130%), from €2,842 to €6,534
- Other operating charges -€1,223
down €1,223 (-54.0%), from €2,265 to €1,042
- Financial charges +€178
up €178 (+45.5%), from €391 to €569
- Taxes +€112
up €112 (+382%), from €29 to €141
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €84,698 | €63,115 | -€21,583 | -25.5% |
| Fixed assets | 21/28 | €21,614 | €16,176 | -€5,438 | -25.2% |
| Intangible fixed assets | 21 | €973 | - | -€973 | |
| Tangible fixed assets | 22/27 | €20,641 | €16,176 | -€4,465 | -21.6% |
| Plant, machinery and equipment | 23 | - | €1,065 | +€1,065 | |
| Furniture and vehicles | 24 | €20,641 | €15,111 | -€5,530 | -26.8% |
| Current assets | 29/58 | €63,085 | €46,939 | -€16,145 | -25.6% |
| Stocks and contracts in progress | 3 | €17,274 | €15,345 | -€1,929 | -11.2% |
| Stocks | 30/36 | €17,274 | €15,345 | -€1,929 | -11.2% |
| Amounts receivable within one year | 40/41 | €26,514 | €14,445 | -€12,069 | -45.5% |
| Trade receivables | 40 | €26,327 | €14,033 | -€12,294 | -46.7% |
| Other amounts receivable | 41 | €187 | €412 | +€225 | +120% |
| Cash at bank and in hand | 54/58 | €19,296 | €17,149 | -€2,148 | -11.1% |
| Total equity and liabilities | 10/49 | €84,698 | €63,115 | -€21,583 | -25.5% |
| Equity | 10/15 | €35,291 | €28,900 | -€6,392 | -18.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €47,789 | €47,789 | = | 0.0% |
| Distributable reserves | 133 | €47,789 | €47,789 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€31,097 | -€37,489 | -€6,392 | -20.6% |
| Amounts payable | 17/49 | €49,407 | €34,215 | -€15,192 | -30.7% |
| Amounts payable after more than one year | 17 | €8,385 | €5,564 | -€2,822 | -33.7% |
| Financial debts | 170/4 | €8,385 | €5,564 | -€2,822 | -33.7% |
| Amounts payable within one year | 42/48 | €36,627 | €19,852 | -€16,775 | -45.8% |
| Current portion of amounts payable after more than one year | 42 | €2,681 | €2,822 | +€141 | +5.2% |
| Trade debts | 44 | €13,549 | €6,874 | -€6,674 | -49.3% |
| Suppliers | 440/4 | €13,549 | €6,874 | -€6,674 | -49.3% |
| Taxes, remuneration and social security | 45 | €2,105 | €303 | -€1,802 | -85.6% |
| Taxes | 450/3 | €1,205 | €303 | -€902 | -74.9% |
| Remuneration and social security | 454/9 | €900 | - | -€900 | |
| Other amounts payable | 47/48 | €18,292 | €9,852 | -€8,439 | -46.1% |
| Accrued charges and deferred income | 492/3 | €4,395 | €8,800 | +€4,405 | +100% |
| Non-recurring operating income | 76A | €413 | - | -€413 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,842 | €6,534 | +€3,692 | +130% |
| Other operating charges | 640/8 | €2,265 | €1,042 | -€1,223 | -54.0% |
| Gross operating margin | 9900 | €9,385 | €1,779 | -€7,606 | -81.0% |
| Operating profit (loss) | 9901 | €4,279 | -€5,797 | -€10,076 | |
| Financial income | 75/76B | €9 | €115 | +€105 | +1,118% |
| Recurring financial income | 75 | €9 | €115 | +€105 | +1,118% |
| Financial charges | 65/66B | €391 | €569 | +€178 | +45.5% |
| Recurring financial charges | 65 | €391 | €569 | +€178 | +45.5% |
| Profit (loss) for the period before taxes | 9903 | €3,898 | -€6,251 | -€10,148 | |
| Income taxes | 67/77 | €29 | €141 | +€112 | +382% |
| Profit (loss) for the period | 9904 | €3,868 | -€6,392 | -€10,260 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,868 | -€6,392 | -€10,260 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.