GENERAL V: what changed
Two fiscal 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 V
Largest movements
- Deferred charges and accrued income -€2,003
no longer reported in 2026 (was €2,003)
- Cash +€1,999
up €1,999 (+8.3%), from €23,946 to €25,945
mainly Net result for the year (+€8,641) and Other debts (+€6,660)
- Receivables within one year -€1,916
down €1,916 (-28.4%), from €6,755 to €4,839
of which Trade receivables: -€1,477
- Profit (loss) carried forward -€12,359
down €12,359 (-181.7%), from -€6,803 to -€19,162
- Other debts +€6,660
up €6,660 (+50.3%), from €13,231 to €19,890
- Tax, wage and social debts +€3,915
up €3,915 (+107.4%), from €3,646 to €7,562
of which Taxes: +€6,417
- Trade debts -€335
down €335 (-13.1%), from €2,563 to €2,228
- Staff costs -€2,906
down €2,906 (-13.8%), from €21,108 to €18,202
- Gross operating margin -€1,902
down €1,902 (-6.3%), from €30,284 to €28,382
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €32,956 | €30,836 | -€2,120 | -6.4% |
| Fixed assets | 21/28 | €52 | €52 | = | 0.0% |
| Financial fixed assets | 28 | €52 | €52 | = | 0.0% |
| Current assets | 29/58 | €32,904 | €30,784 | -€2,120 | -6.4% |
| Stocks and contracts in progress | 3 | €200 | - | -€200 | |
| Stocks | 30/36 | €200 | - | -€200 | |
| Amounts receivable within one year | 40/41 | €6,755 | €4,839 | -€1,916 | -28.4% |
| Trade receivables | 40 | €5,133 | €3,656 | -€1,477 | -28.8% |
| Other amounts receivable | 41 | €1,622 | €1,183 | -€439 | -27.1% |
| Cash at bank and in hand | 54/58 | €23,946 | €25,945 | +€1,999 | +8.3% |
| Deferred charges and accrued income | 490/1 | €2,003 | - | -€2,003 | |
| Total equity and liabilities | 10/49 | €32,956 | €30,836 | -€2,120 | -6.4% |
| Equity | 10/15 | €13,516 | €1,157 | -€12,359 | -91.4% |
| Contributions | 10/11 | €20,319 | €20,319 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,803 | -€19,162 | -€12,359 | -181.7% |
| Amounts payable | 17/49 | €19,440 | €29,679 | +€10,240 | +52.7% |
| Amounts payable within one year | 42/48 | €19,440 | €29,679 | +€10,240 | +52.7% |
| Trade debts | 44 | €2,563 | €2,228 | -€335 | -13.1% |
| Suppliers | 440/4 | €2,563 | €2,228 | -€335 | -13.1% |
| Taxes, remuneration and social security | 45 | €3,646 | €7,562 | +€3,915 | +107.4% |
| Taxes | 450/3 | - | €6,417 | +€6,417 | |
| Remuneration and social security | 454/9 | €3,646 | €1,144 | -€2,502 | -68.6% |
| Other amounts payable | 47/48 | €13,231 | €19,890 | +€6,660 | +50.3% |
| Non-recurring operating income | 76A | €2,000 | €2,588 | +€588 | +29.4% |
| Remuneration, social security and pensions | 62 | €21,108 | €18,202 | -€2,906 | -13.8% |
| Other operating charges | 640/8 | €59 | €88 | +€29 | +50.0% |
| Non-recurring operating charges | 66A | €3,964 | €1,304 | -€2,660 | -67.1% |
| Gross operating margin | 9900 | €30,284 | €28,382 | -€1,902 | -6.3% |
| Operating profit (loss) | 9901 | €5,153 | €8,788 | +€3,635 | +70.5% |
| Financial income | 75/76B | €24 | €1 | -€23 | -94.8% |
| Recurring financial income | 75 | €24 | €1 | -€23 | -94.8% |
| Financial charges | 65/66B | €115 | €149 | +€33 | +28.8% |
| Recurring financial charges | 65 | €115 | €149 | +€33 | +28.8% |
| Profit (loss) for the period before taxes | 9903 | €5,062 | €8,641 | +€3,579 | +70.7% |
| Income taxes | 67/77 | €0 | €0 | -€0 | -51.7% |
| Profit (loss) for the period | 9904 | €5,062 | €8,641 | +€3,579 | +70.7% |
| Profit (loss) for the period to be appropriated | 9905 | €5,062 | €8,641 | +€3,579 | +70.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.