GENERAL TRADING: 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 TRADING
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Profit (loss) carried forward -€4,625
down €4,625 (-0.7%), from -€639,195 to -€643,820
- Other debts +€4,473
up €4,473 (+1.1%), from €390,629 to €395,102
- Other operating charges -€9,219
no longer reported in 2025 (was €9,219)
- Gross operating margin +€959
up €959 (+17.8%), from -€5,386 to -€4,426
- Financial charges -€80
down €80 (-28.6%), from €279 to €199
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €74,141 | €74,141 | = | 0.0% |
| Fixed assets | 21/28 | €42,444 | €42,444 | = | 0.0% |
| Tangible fixed assets | 22/27 | €40,000 | €40,000 | = | 0.0% |
| Land and buildings | 22 | €40,000 | €40,000 | = | 0.0% |
| Financial fixed assets | 28 | €2,444 | €2,444 | = | 0.0% |
| Current assets | 29/58 | €31,697 | €31,697 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €31,697 | €31,697 | = | 0.0% |
| Trade receivables | 40 | €31,697 | €31,697 | = | 0.0% |
| Total equity and liabilities | 10/49 | €74,141 | €74,141 | = | 0.0% |
| Equity | 10/15 | -€316,512 | -€321,137 | -€4,625 | -1.5% |
| Contributions | 10/11 | €247,894 | €247,894 | = | 0.0% |
| Capital | 10 | €247,894 | €247,894 | = | 0.0% |
| Issued capital | 100 | €247,894 | €247,894 | = | 0.0% |
| Reserves | 13 | €74,790 | €74,790 | = | 0.0% |
| Non-distributable reserves | 130/1 | €24,790 | €24,790 | = | 0.0% |
| Legal reserve | 130 | €24,790 | €24,790 | = | 0.0% |
| Distributable reserves | 133 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€639,195 | -€643,820 | -€4,625 | -0.7% |
| Amounts payable | 17/49 | €390,653 | €395,278 | +€4,625 | +1.2% |
| Amounts payable within one year | 42/48 | €390,653 | €395,278 | +€4,625 | +1.2% |
| Financial debts | 43 | €24 | €176 | +€152 | +637% |
| Credit institutions | 430/8 | €24 | €176 | +€152 | +637% |
| Other amounts payable | 47/48 | €390,629 | €395,102 | +€4,473 | +1.1% |
| Other operating charges | 640/8 | €9,219 | - | -€9,219 | |
| Gross operating margin | 9900 | -€5,386 | -€4,426 | +€959 | +17.8% |
| Operating profit (loss) | 9901 | -€14,605 | -€4,426 | +€10,179 | +69.7% |
| Financial income | 75/76B | €11 | - | -€11 | |
| Recurring financial income | 75 | €11 | - | -€11 | |
| Financial charges | 65/66B | €279 | €199 | -€80 | -28.6% |
| Recurring financial charges | 65 | €279 | €199 | -€80 | -28.6% |
| Profit (loss) for the period before taxes | 9903 | -€14,872 | -€4,625 | +€10,247 | +68.9% |
| Profit (loss) for the period | 9904 | -€14,872 | -€4,625 | +€10,247 | +68.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,872 | -€4,625 | +€10,247 | +68.9% |
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 14 October 2026 via checked.be.