GET & SET IT: 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.
GET & SET IT
Largest movements
- Cash -€9,039
down €9,039 (-48.2%), from €18,768 to €9,730
mainly Trade debts (-€15,050) and Current portion of long-term debt (-€8,373)
- Tangible fixed assets -€1,526
down €1,526 (-35.3%), from €4,323 to €2,797
- Trade debts -€15,050
no longer reported in 2025 (was €15,050)
- Profit (loss) carried forward +€9,318
up €9,318 (+158%), from €5,915 to €15,232
- Current portion of long-term debt -€8,373
no longer reported in 2025 (was €8,373)
- Tax, wage and social debts +€3,610
up €3,610 (+37.2%), from €9,709 to €13,319
- Purchases and services +€149,565
new in 2025: €149,565
- Gross operating margin +€5,503
up €5,503 (+68.3%), from €8,057 to €13,560
- Depreciation +€1,271
up €1,271 (+498%), from €255 to €1,526
- Taxes +€942
up €942 (+67.9%), from €1,387 to €2,329
- Other operating charges -€321
no longer reported in 2025 (was €321)
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 | €40,396 | €29,900 | -€10,496 | -26.0% |
| Fixed assets | 21/28 | €4,385 | €2,859 | -€1,526 | -34.8% |
| Tangible fixed assets | 22/27 | €4,323 | €2,797 | -€1,526 | -35.3% |
| Plant, machinery and equipment | 23 | €4,323 | €2,797 | -€1,526 | -35.3% |
| Financial fixed assets | 28 | €62 | €62 | = | 0.0% |
| Current assets | 29/58 | €36,011 | €27,041 | -€8,970 | -24.9% |
| Amounts receivable within one year | 40/41 | €17,243 | €17,311 | +€68 | +0.4% |
| Trade receivables | 40 | €17,243 | €17,243 | = | 0.0% |
| Other amounts receivable | 41 | - | €68 | +€68 | |
| Cash at bank and in hand | 54/58 | €18,768 | €9,730 | -€9,039 | -48.2% |
| Total equity and liabilities | 10/49 | €40,396 | €29,900 | -€10,496 | -26.0% |
| Equity | 10/15 | €6,015 | €15,332 | +€9,318 | +155% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,915 | €15,232 | +€9,318 | +158% |
| Amounts payable | 17/49 | €34,381 | €14,567 | -€19,814 | -57.6% |
| Amounts payable within one year | 42/48 | €34,381 | €14,567 | -€19,814 | -57.6% |
| Current portion of amounts payable after more than one year | 42 | €8,373 | - | -€8,373 | |
| Trade debts | 44 | €15,050 | - | -€15,050 | |
| Suppliers | 440/4 | €15,050 | - | -€15,050 | |
| Taxes, remuneration and social security | 45 | €9,709 | €13,319 | +€3,610 | +37.2% |
| Taxes | 450/3 | €9,709 | €13,319 | +€3,610 | +37.2% |
| Other amounts payable | 47/48 | €1,248 | €1,248 | = | 0.0% |
| Goods, raw materials, services and sundry goods | 60/61 | - | €149,565 | +€149,565 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €255 | €1,526 | +€1,271 | +498% |
| Other operating charges | 640/8 | €321 | - | -€321 | |
| Gross operating margin | 9900 | €8,057 | €13,560 | +€5,503 | +68.3% |
| Operating profit (loss) | 9901 | €7,481 | €12,034 | +€4,553 | +60.9% |
| Financial charges | 65/66B | €179 | €387 | +€208 | +116% |
| Recurring financial charges | 65 | €179 | €387 | +€208 | +116% |
| Profit (loss) for the period before taxes | 9903 | €7,302 | €11,647 | +€4,345 | +59.5% |
| Income taxes | 67/77 | €1,387 | €2,329 | +€942 | +67.9% |
| Profit (loss) for the period | 9904 | €5,915 | €9,318 | +€3,403 | +57.5% |
| Profit (loss) for the period to be appropriated | 9905 | €5,915 | €9,318 | +€3,403 | +57.5% |
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 20 October 2026 via checked.be.