GIVING: 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.
GIVING
Largest movements
- Cash +€11,043
up €11,043 (+739.7%), from €1,493 to €12,536
mainly Net result for the year (+€7,470) and Depreciation (+€3,194)
- Intangible fixed assets -€1,263
down €1,263 (-74.0%), from €1,707 to €444
- Receivables within one year +€756
up €756 (+66.1%), from €1,144 to €1,900
of which Trade receivables: +€1,111
- Tangible fixed assets -€419
down €419 (-19.6%), from €2,138 to €1,719
of which Plant, machinery and equipment: -€1,863
- Profit (loss) carried forward +€7,470
up €7,470 (+12.3%), from -€60,607 to -€53,137
- Other debts +€1,350
up €1,350 (+2.6%), from €52,634 to €53,984
- Trade debts +€660
up €660 (+128.7%), from €513 to €1,174
- Tax, wage and social debts +€314
new in 2025: €314
- Short-term financial debts +€173
up €173 (+190.1%), from €91 to €265
- Gross operating margin +€16,212
up €16,212, from -€4,983 to €11,228
- Depreciation -€3,087
down €3,087 (-49.2%), from €6,280 to €3,194
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 | €6,632 | €16,599 | +€9,967 | +150.3% |
| Fixed assets | 21/28 | €3,995 | €2,163 | -€1,832 | -45.9% |
| Intangible fixed assets | 21 | €1,707 | €444 | -€1,263 | -74.0% |
| Tangible fixed assets | 22/27 | €2,138 | €1,719 | -€419 | -19.6% |
| Plant, machinery and equipment | 23 | €2,138 | €275 | -€1,863 | -87.1% |
| Furniture and vehicles | 24 | - | €1,444 | +€1,444 | |
| Financial fixed assets | 28 | €150 | - | -€150 | |
| Current assets | 29/58 | €2,637 | €14,436 | +€11,799 | +447.5% |
| Amounts receivable within one year | 40/41 | €1,144 | €1,900 | +€756 | +66.1% |
| Trade receivables | 40 | €789 | €1,900 | +€1,111 | +140.8% |
| Other amounts receivable | 41 | €355 | - | -€355 | |
| Cash at bank and in hand | 54/58 | €1,493 | €12,536 | +€11,043 | +739.7% |
| Total equity and liabilities | 10/49 | €6,632 | €16,599 | +€9,967 | +150.3% |
| Equity | 10/15 | -€46,607 | -€39,137 | +€7,470 | +16.0% |
| Contributions | 10/11 | €14,000 | €14,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€60,607 | -€53,137 | +€7,470 | +12.3% |
| Amounts payable | 17/49 | €53,239 | €55,736 | +€2,498 | +4.7% |
| Amounts payable within one year | 42/48 | €53,239 | €55,736 | +€2,498 | +4.7% |
| Financial debts | 43 | €91 | €265 | +€173 | +190.1% |
| Credit institutions | 430/8 | €91 | €265 | +€173 | +190.1% |
| Trade debts | 44 | €513 | €1,174 | +€660 | +128.7% |
| Suppliers | 440/4 | €513 | €1,174 | +€660 | +128.7% |
| Taxes, remuneration and social security | 45 | - | €314 | +€314 | |
| Taxes | 450/3 | - | €314 | +€314 | |
| Other amounts payable | 47/48 | €52,634 | €53,984 | +€1,350 | +2.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,280 | €3,194 | -€3,087 | -49.2% |
| Other operating charges | 640/8 | €492 | €483 | -€9 | -1.8% |
| Gross operating margin | 9900 | -€4,983 | €11,228 | +€16,212 | |
| Operating profit (loss) | 9901 | -€11,756 | €7,551 | +€19,307 | |
| Financial income | 75/76B | €2 | - | -€2 | |
| Recurring financial income | 75 | €2 | - | -€2 | |
| Financial charges | 65/66B | €80 | €82 | +€1 | +1.7% |
| Recurring financial charges | 65 | €80 | €82 | +€1 | +1.7% |
| Profit (loss) for the period before taxes | 9903 | -€11,834 | €7,470 | +€19,304 | |
| Profit (loss) for the period | 9904 | -€11,834 | €7,470 | +€19,304 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,834 | €7,470 | +€19,304 |
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 5 October 2026 via checked.be.