GENERAL DATA APPLICATIONS: 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.
GENERAL DATA APPLICATIONS
Largest movements
- Receivables after one year +€90,000
up €90,000 (+39.1%), from €230,000 to €320,000
- Cash -€40,865
down €40,865 (-40.8%), from €100,141 to €59,276
- Stocks and contracts +€34,673
up €34,673 (+14.7%), from €235,617 to €270,290
- Receivables within one year +€32,230
up €32,230 (+96.7%), from €33,341 to €65,571
of which Other amounts receivable: +€19,495
- Tangible fixed assets +€14,598
up €14,598 (+232%), from €6,298 to €20,896
of which Furniture and vehicles: +€9,741
- Reserves +€247,621
up €247,621 (+164%), from €151,211 to €398,832
of which Distributable reserves: +€247,621
- Other debts -€133,339
down €133,339 (-73.5%), from €181,523 to €48,184
- Tax, wage and social debts +€16,328
up €16,328 (+16.1%), from €101,229 to €117,557
- Purchases and services -€49,975
down €49,975 (-29.0%), from €172,401 to €122,426
- Taxes +€23,364
up €23,364 (+83.0%), from €28,136 to €51,500
- Gross operating margin +€7,529
up €7,529 (+4.2%), from €179,566 to €187,095
- Turnover -€6,643
down €6,643 (-2.1%), from €316,164 to €309,521
- Financial income +€4,378
up €4,378 (+120%), from €3,663 to €8,041
From the 2022 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2022 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €652,883 | €791,382 | +€138,499 | +21.2% |
| Fixed assets | 21/28 | €30,951 | €45,549 | +€14,598 | +47.2% |
| Tangible fixed assets | 22/27 | €6,298 | €20,896 | +€14,598 | +232% |
| Plant, machinery and equipment | 23 | €6,117 | €10,974 | +€4,857 | +79.4% |
| Furniture and vehicles | 24 | €181 | €9,922 | +€9,741 | +5,382% |
| Financial fixed assets | 28 | €24,653 | €24,653 | = | 0.0% |
| Current assets | 29/58 | €621,932 | €745,833 | +€123,901 | +19.9% |
| Amounts receivable after more than one year | 29 | €230,000 | €320,000 | +€90,000 | +39.1% |
| Other amounts receivable | 291 | €230,000 | €320,000 | +€90,000 | +39.1% |
| Stocks and contracts in progress | 3 | €235,617 | €270,290 | +€34,673 | +14.7% |
| Stocks | 30/36 | €235,617 | €270,290 | +€34,673 | +14.7% |
| Amounts receivable within one year | 40/41 | €33,341 | €65,571 | +€32,230 | +96.7% |
| Trade receivables | 40 | €26,809 | €39,544 | +€12,735 | +47.5% |
| Other amounts receivable | 41 | €6,532 | €26,027 | +€19,495 | +298% |
| Cash at bank and in hand | 54/58 | €100,141 | €59,276 | -€40,865 | -40.8% |
| Deferred charges and accrued income | 490/1 | €22,833 | €30,696 | +€7,863 | +34.4% |
| Total equity and liabilities | 10/49 | €652,883 | €791,382 | +€138,499 | +21.2% |
| Equity | 10/15 | €300,912 | €548,533 | +€247,621 | +82.3% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €151,211 | €398,832 | +€247,621 | +164% |
| Non-distributable reserves | 130/1 | €9,387 | €9,387 | = | 0.0% |
| Legal reserve | 130 | €9,387 | €9,387 | = | 0.0% |
| Tax-exempt reserves | 132 | €12,073 | €12,073 | = | 0.0% |
| Distributable reserves | 133 | €129,751 | €377,372 | +€247,621 | +191% |
| Profit (loss) carried forward | 14 | €87,728 | €87,728 | = | 0.0% |
| Amounts payable | 17/49 | €351,971 | €242,849 | -€109,122 | -31.0% |
| Amounts payable after more than one year | 17 | €24,327 | €24,327 | = | 0.0% |
| Financial debts | 170/4 | - | €24,327 | +€24,327 | |
| Other amounts payable | 178/9 | €24,327 | - | -€24,327 | |
| Amounts payable within one year | 42/48 | €298,955 | €187,228 | -€111,727 | -37.4% |
| Trade debts | 44 | €16,203 | €21,487 | +€5,284 | +32.6% |
| Suppliers | 440/4 | €16,203 | €21,487 | +€5,284 | +32.6% |
| Taxes, remuneration and social security | 45 | €101,229 | €117,557 | +€16,328 | +16.1% |
| Taxes | 450/3 | €101,229 | €117,557 | +€16,328 | +16.1% |
| Other amounts payable | 47/48 | €181,523 | €48,184 | -€133,339 | -73.5% |
| Accrued charges and deferred income | 492/3 | €28,689 | €31,294 | +€2,605 | +9.1% |
| Turnover | 70 | €316,164 | €309,521 | -€6,643 | -2.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €172,401 | €122,426 | -€49,975 | -29.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,720 | €2,675 | +€955 | +55.5% |
| Other operating charges | 640/8 | €6,932 | €7,120 | +€188 | +2.7% |
| Gross operating margin | 9900 | €179,566 | €187,095 | +€7,529 | +4.2% |
| Operating profit (loss) | 9901 | €170,914 | €177,300 | +€6,386 | +3.7% |
| Financial income | 75/76B | €3,663 | €8,041 | +€4,378 | +120% |
| Recurring financial income | 75 | €3,663 | €8,041 | +€4,378 | +120% |
| Financial charges | 65/66B | €8,769 | €6,049 | -€2,720 | -31.0% |
| Recurring financial charges | 65 | €8,769 | €6,049 | -€2,720 | -31.0% |
| Profit (loss) for the period before taxes | 9903 | €165,808 | €179,292 | +€13,484 | +8.1% |
| Income taxes | 67/77 | €28,136 | €51,500 | +€23,364 | +83.0% |
| Profit (loss) for the period | 9904 | €137,672 | €127,792 | -€9,880 | -7.2% |
| Profit (loss) for the period to be appropriated | 9905 | €137,672 | €127,792 | -€9,880 | -7.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.