GiveBack: 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.
GiveBack
Largest movements
- Receivables within one year +€23,072
up €23,072 (+559.1%), from €4,127 to €27,199
of which Trade receivables: +€25,623
- Tangible fixed assets -€11,115
down €11,115 (-25.3%), from €43,941 to €32,825
of which Leasing and similar rights: -€9,236
- Cash -€7,667
down €7,667 (-66.1%), from €11,601 to €3,934
mainly Receivables within one year (-€23,072) and Debts after one year (-€6,738)
- Deferred charges and accrued income +€3,225
up €3,225 (+245.4%), from €1,314 to €4,540
- Reserves +€8,016
up €8,016 (+74.9%), from €10,697 to €18,713
- Debts after one year -€6,738
down €6,738 (-26.0%), from €25,925 to €19,188
- Other debts +€3,934
up €3,934 (+46.4%), from €8,481 to €12,414
- Profit (loss) carried forward +€3,320
no longer reported in 2025 (was -€3,320)
- Tax, wage and social debts -€1,884
down €1,884 (-24.6%), from €7,671 to €5,788
of which Taxes: -€1,258
- Gross operating margin +€19,329
up €19,329 (+159.7%), from €12,100 to €31,429
- Taxes +€4,252
up €4,252 (+847.9%), from €501 to €4,754
- Depreciation +€1,128
up €1,128 (+10.1%), from €11,184 to €12,312
- Financial charges -€368
down €368 (-23.5%), from €1,567 to €1,199
- Other operating charges -€338
down €338 (-15.6%), from €2,168 to €1,830
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 | €60,982 | €68,498 | +€7,515 | +12.3% |
| Fixed assets | 21/28 | €43,941 | €32,825 | -€11,115 | -25.3% |
| Tangible fixed assets | 22/27 | €43,941 | €32,825 | -€11,115 | -25.3% |
| Furniture and vehicles | 24 | €6,441 | €4,562 | -€1,879 | -29.2% |
| Leasing and similar rights | 25 | €37,500 | €28,264 | -€9,236 | -24.6% |
| Current assets | 29/58 | €17,042 | €35,672 | +€18,630 | +109.3% |
| Amounts receivable within one year | 40/41 | €4,127 | €27,199 | +€23,072 | +559.1% |
| Trade receivables | 40 | €413 | €26,036 | +€25,623 | +6200.7% |
| Other amounts receivable | 41 | €3,714 | €1,163 | -€2,551 | -68.7% |
| Cash at bank and in hand | 54/58 | €11,601 | €3,934 | -€7,667 | -66.1% |
| Deferred charges and accrued income | 490/1 | €1,314 | €4,540 | +€3,225 | +245.4% |
| Total equity and liabilities | 10/49 | €60,982 | €68,498 | +€7,515 | +12.3% |
| Equity | 10/15 | €10,378 | €21,713 | +€11,335 | +109.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €10,697 | €18,713 | +€8,016 | +74.9% |
| Distributable reserves | 133 | €10,697 | €18,713 | +€8,016 | +74.9% |
| Profit (loss) carried forward | 14 | -€3,320 | - | +€3,320 | |
| Amounts payable | 17/49 | €50,605 | €46,785 | -€3,820 | -7.5% |
| Amounts payable after more than one year | 17 | €25,925 | €19,188 | -€6,738 | -26.0% |
| Financial debts | 170/4 | €25,925 | €19,188 | -€6,738 | -26.0% |
| Amounts payable within one year | 42/48 | €24,679 | €27,597 | +€2,918 | +11.8% |
| Current portion of amounts payable after more than one year | 42 | €6,535 | €6,738 | +€203 | +3.1% |
| Trade debts | 44 | €1,992 | €2,657 | +€665 | +33.4% |
| Suppliers | 440/4 | €1,992 | €2,657 | +€665 | +33.4% |
| Taxes, remuneration and social security | 45 | €7,671 | €5,788 | -€1,884 | -24.6% |
| Taxes | 450/3 | €5,298 | €4,040 | -€1,258 | -23.7% |
| Remuneration and social security | 454/9 | €2,374 | €1,747 | -€626 | -26.4% |
| Other amounts payable | 47/48 | €8,481 | €12,414 | +€3,934 | +46.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,184 | €12,312 | +€1,128 | +10.1% |
| Other operating charges | 640/8 | €2,168 | €1,830 | -€338 | -15.6% |
| Gross operating margin | 9900 | €12,100 | €31,429 | +€19,329 | +159.7% |
| Operating profit (loss) | 9901 | -€1,251 | €17,288 | +€18,539 | |
| Financial charges | 65/66B | €1,567 | €1,199 | -€368 | -23.5% |
| Recurring financial charges | 65 | €1,567 | €1,199 | -€368 | -23.5% |
| Profit (loss) for the period before taxes | 9903 | -€2,818 | €16,089 | +€18,907 | |
| Income taxes | 67/77 | €501 | €4,754 | +€4,252 | +847.9% |
| Profit (loss) for the period | 9904 | -€3,320 | €11,335 | +€14,655 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,320 | €11,335 | +€14,655 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.