GENERAL MB: 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 MB
Largest movements
- Cash +€23,891
up €23,891 (+357.0%), from €6,693 to €30,583
mainly Net result for the year (+€75,876) and Depreciation (+€18,436)
- Receivables within one year +€7,717
up €7,717 (+14.8%), from €52,027 to €59,744
of which Trade receivables: +€4,844
- Tangible fixed assets -€6,144
down €6,144 (-8.8%), from €69,711 to €63,567
- Deferred charges and accrued income -€4,421
down €4,421 (-83.9%), from €5,270 to €849
- Trade debts +€13,081
up €13,081 (+69.8%), from €18,742 to €31,823
- Profit (loss) carried forward +€10,876
up €10,876 (+45.8%), from €23,741 to €34,617
- Other debts -€8,478
down €8,478 (-11.2%), from €75,591 to €67,113
- Tax, wage and social debts +€5,564
up €5,564 (+59.0%), from €9,427 to €14,991
of which Taxes: +€3,764
- Gross operating margin +€25,000
up €25,000 (+25.6%), from €97,787 to €122,787
- Other operating charges -€13,932
down €13,932 (-97.2%), from €14,340 to €408
- Taxes +€10,803
up €10,803 (+63.4%), from €17,031 to €27,834
- Depreciation +€3,763
up €3,763 (+25.6%), from €14,673 to €18,436
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 | €133,701 | €154,744 | +€21,043 | +15.7% |
| Fixed assets | 21/28 | €69,711 | €63,567 | -€6,144 | -8.8% |
| Tangible fixed assets | 22/27 | €69,711 | €63,567 | -€6,144 | -8.8% |
| Land and buildings | 22 | €43,341 | €41,444 | -€1,897 | -4.4% |
| Plant, machinery and equipment | 23 | €22,503 | €20,461 | -€2,042 | -9.1% |
| Furniture and vehicles | 24 | €3,867 | €1,662 | -€2,205 | -57.0% |
| Current assets | 29/58 | €63,990 | €91,177 | +€27,187 | +42.5% |
| Amounts receivable within one year | 40/41 | €52,027 | €59,744 | +€7,717 | +14.8% |
| Trade receivables | 40 | €51,983 | €56,827 | +€4,844 | +9.3% |
| Other amounts receivable | 41 | €44 | €2,917 | +€2,873 | +6514.1% |
| Cash at bank and in hand | 54/58 | €6,693 | €30,583 | +€23,891 | +357.0% |
| Deferred charges and accrued income | 490/1 | €5,270 | €849 | -€4,421 | -83.9% |
| Total equity and liabilities | 10/49 | €133,701 | €154,744 | +€21,043 | +15.7% |
| Equity | 10/15 | €29,941 | €40,817 | +€10,876 | +36.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,741 | €34,617 | +€10,876 | +45.8% |
| Amounts payable | 17/49 | €103,761 | €113,927 | +€10,166 | +9.8% |
| Amounts payable within one year | 42/48 | €103,761 | €113,927 | +€10,166 | +9.8% |
| Trade debts | 44 | €18,742 | €31,823 | +€13,081 | +69.8% |
| Suppliers | 440/4 | €18,742 | €31,823 | +€13,081 | +69.8% |
| Taxes, remuneration and social security | 45 | €9,427 | €14,991 | +€5,564 | +59.0% |
| Taxes | 450/3 | €9,427 | €13,191 | +€3,764 | +39.9% |
| Remuneration and social security | 454/9 | - | €1,800 | +€1,800 | |
| Other amounts payable | 47/48 | €75,591 | €67,113 | -€8,478 | -11.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,673 | €18,436 | +€3,763 | +25.6% |
| Other operating charges | 640/8 | €14,340 | €408 | -€13,932 | -97.2% |
| Gross operating margin | 9900 | €97,787 | €122,787 | +€25,000 | +25.6% |
| Operating profit (loss) | 9901 | €68,773 | €103,942 | +€35,169 | +51.1% |
| Financial income | 75/76B | €1 | €0 | -€1 | -96.3% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -96.3% |
| Financial charges | 65/66B | €454 | €232 | -€222 | -48.9% |
| Recurring financial charges | 65 | €454 | €232 | -€222 | -48.9% |
| Profit (loss) for the period before taxes | 9903 | €68,320 | €103,711 | +€35,390 | +51.8% |
| Income taxes | 67/77 | €17,031 | €27,834 | +€10,803 | +63.4% |
| Profit (loss) for the period | 9904 | €51,289 | €75,876 | +€24,587 | +47.9% |
| Profit (loss) for the period to be appropriated | 9905 | €51,289 | €75,876 | +€24,587 | +47.9% |
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 9 October 2026 via checked.be.