GENERAL TRADE & ADVICE: 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 TRADE & ADVICE
Largest movements
- Receivables after one year -€36,500
down €36,500 (-63.0%), from €57,953 to €21,453
- Tangible fixed assets -€10,797
down €10,797 (-43.4%), from €24,888 to €14,091
of which Furniture and vehicles: -€11,660
- Cash +€9,694
up €9,694 (+35.8%), from €27,066 to €36,760
mainly Receivables after one year (+€36,500) and Depreciation (+€12,122)
- Receivables within one year -€4,650
down €4,650 (-57.1%), from €8,140 to €3,491
of which Trade receivables: -€4,989
- Deferred charges and accrued income +€2,171
up €2,171 (+211%), from €1,029 to €3,200
- Profit (loss) carried forward -€20,566
down €20,566 (-22.0%), from €93,270 to €72,704
- Tax, wage and social debts -€10,235
down €10,235 (-83.4%), from €12,267 to €2,032
- Trade debts -€6,810
down €6,810 (-91.8%), from €7,422 to €612
- Other debts -€2,470
down €2,470 (-100%), from €2,470 to €0
- Financial income -€58,332
down €58,332 (-96.4%), from €60,533 to €2,201
- Taxes -€11,798
down €11,798 (-98.5%), from €11,982 to €183
- Gross operating margin +€5,426
up €5,426 (+36.2%), from -€14,985 to -€9,559
- Other operating charges -€322
down €322 (-28.6%), from €1,128 to €806
- Depreciation +€202
up €202 (+1.7%), from €11,920 to €12,122
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 | €142,479 | €102,397 | -€40,082 | -28.1% |
| Fixed assets | 21/28 | €48,291 | €37,494 | -€10,797 | -22.4% |
| Tangible fixed assets | 22/27 | €24,888 | €14,091 | -€10,797 | -43.4% |
| Plant, machinery and equipment | 23 | €862 | €1,725 | +€864 | +100% |
| Furniture and vehicles | 24 | €24,026 | €12,365 | -€11,660 | -48.5% |
| Financial fixed assets | 28 | €23,403 | €23,403 | = | 0.0% |
| Current assets | 29/58 | €94,188 | €64,904 | -€29,285 | -31.1% |
| Amounts receivable after more than one year | 29 | €57,953 | €21,453 | -€36,500 | -63.0% |
| Other amounts receivable | 291 | €57,953 | €21,453 | -€36,500 | -63.0% |
| Amounts receivable within one year | 40/41 | €8,140 | €3,491 | -€4,650 | -57.1% |
| Trade receivables | 40 | €8,056 | €3,068 | -€4,989 | -61.9% |
| Other amounts receivable | 41 | €84 | €423 | +€339 | +404% |
| Cash at bank and in hand | 54/58 | €27,066 | €36,760 | +€9,694 | +35.8% |
| Deferred charges and accrued income | 490/1 | €1,029 | €3,200 | +€2,171 | +211% |
| Total equity and liabilities | 10/49 | €142,479 | €102,397 | -€40,082 | -28.1% |
| Equity | 10/15 | €120,320 | €99,754 | -€20,566 | -17.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €20,850 | €20,850 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €18,990 | €18,990 | = | 0.0% |
| Profit (loss) carried forward | 14 | €93,270 | €72,704 | -€20,566 | -22.0% |
| Amounts payable | 17/49 | €22,159 | €2,644 | -€19,516 | -88.1% |
| Amounts payable within one year | 42/48 | €22,159 | €2,644 | -€19,516 | -88.1% |
| Trade debts | 44 | €7,422 | €612 | -€6,810 | -91.8% |
| Suppliers | 440/4 | €7,422 | €612 | -€6,810 | -91.8% |
| Taxes, remuneration and social security | 45 | €12,267 | €2,032 | -€10,235 | -83.4% |
| Taxes | 450/3 | €12,267 | €2,032 | -€10,235 | -83.4% |
| Other amounts payable | 47/48 | €2,470 | €0 | -€2,470 | -100% |
| Non-recurring operating income | 76A | €650 | €0 | -€650 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,920 | €12,122 | +€202 | +1.7% |
| Other operating charges | 640/8 | €1,128 | €806 | -€322 | -28.6% |
| Non-recurring operating charges | 66A | €1,340 | €0 | -€1,340 | -100% |
| Gross operating margin | 9900 | -€14,985 | -€9,559 | +€5,426 | +36.2% |
| Operating profit (loss) | 9901 | -€29,372 | -€22,486 | +€6,886 | +23.4% |
| Financial income | 75/76B | €60,533 | €2,201 | -€58,332 | -96.4% |
| Recurring financial income | 75 | €60,533 | €2,201 | -€58,332 | -96.4% |
| Financial charges | 65/66B | €188 | €98 | -€91 | -48.0% |
| Recurring financial charges | 65 | €188 | €98 | -€91 | -48.0% |
| Profit (loss) for the period before taxes | 9903 | €30,972 | -€20,383 | -€51,355 | |
| Income taxes | 67/77 | €11,982 | €183 | -€11,798 | -98.5% |
| Profit (loss) for the period | 9904 | €18,991 | -€20,566 | -€39,557 | |
| Profit (loss) for the period to be appropriated | 9905 | €18,991 | -€20,566 | -€39,557 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.