GLOBAL ADVIES: 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.
GLOBAL ADVIES
Largest movements
- Receivables within one year +€16,669
up €16,669 (+23.7%), from €70,354 to €87,022
of which Other amounts receivable: +€16,669
- Other debts +€7,312
up €7,312 (+102%), from €7,161 to €14,473
- Reserves +€6,665
up €6,665 (+4.0%), from €165,999 to €172,664
of which Distributable reserves: +€6,665
- Trade debts +€3,051
up €3,051 (+203%), from €1,503 to €4,555
- Gross operating margin +€4,974
up €4,974 (+16.5%), from €30,156 to €35,131
- Financial income +€3,542
up €3,542 (+35,419,400%), from €0 to €3,542
- Taxes +€2,332
up €2,332 (+33.0%), from €7,062 to €9,394
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 | €275,199 | €290,009 | +€14,811 | +5.4% |
| Fixed assets | 21/28 | €7,848 | €5,694 | -€2,154 | -27.4% |
| Tangible fixed assets | 22/27 | €7,848 | €5,694 | -€2,154 | -27.4% |
| Plant, machinery and equipment | 23 | - | €921 | +€921 | |
| Furniture and vehicles | 24 | €4,000 | €2,237 | -€1,763 | -44.1% |
| Other tangible fixed assets | 26 | €3,849 | €2,537 | -€1,312 | -34.1% |
| Current assets | 29/58 | €267,350 | €284,315 | +€16,965 | +6.3% |
| Amounts receivable within one year | 40/41 | €70,354 | €87,022 | +€16,669 | +23.7% |
| Trade receivables | 40 | €16,940 | €16,940 | = | 0.0% |
| Other amounts receivable | 41 | €53,414 | €70,082 | +€16,669 | +31.2% |
| Current investments | 50/53 | €50,000 | €50,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €139,393 | €142,044 | +€2,651 | +1.9% |
| Deferred charges and accrued income | 490/1 | €7,604 | €5,249 | -€2,355 | -31.0% |
| Total equity and liabilities | 10/49 | €275,199 | €290,009 | +€14,811 | +5.4% |
| Equity | 10/15 | €255,999 | €262,664 | +€6,665 | +2.6% |
| Contributions | 10/11 | €90,000 | €90,000 | = | 0.0% |
| Reserves | 13 | €165,999 | €172,664 | +€6,665 | +4.0% |
| Non-distributable reserves | 130/1 | €2,141 | €2,141 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,141 | €2,141 | = | 0.0% |
| Distributable reserves | 133 | €163,859 | €170,523 | +€6,665 | +4.1% |
| Amounts payable | 17/49 | €19,199 | €27,345 | +€8,146 | +42.4% |
| Amounts payable within one year | 42/48 | €19,199 | €27,345 | +€8,146 | +42.4% |
| Trade debts | 44 | €1,503 | €4,555 | +€3,051 | +203% |
| Suppliers | 440/4 | €1,503 | €4,555 | +€3,051 | +203% |
| Taxes, remuneration and social security | 45 | €10,535 | €8,317 | -€2,217 | -21.0% |
| Taxes | 450/3 | €10,535 | €8,317 | -€2,217 | -21.0% |
| Other amounts payable | 47/48 | €7,161 | €14,473 | +€7,312 | +102% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,381 | €3,198 | -€183 | -5.4% |
| Other operating charges | 640/8 | €830 | €860 | +€30 | +3.6% |
| Gross operating margin | 9900 | €30,156 | €35,131 | +€4,974 | +16.5% |
| Operating profit (loss) | 9901 | €25,945 | €31,072 | +€5,127 | +19.8% |
| Financial income | 75/76B | €0 | €3,542 | +€3,542 | +35,419,400% |
| Recurring financial income | 75 | €0 | €3,542 | +€3,542 | +35,419,400% |
| Financial charges | 65/66B | €1,666 | €1,556 | -€111 | -6.6% |
| Recurring financial charges | 65 | €1,666 | €1,556 | -€111 | -6.6% |
| Profit (loss) for the period before taxes | 9903 | €24,279 | €33,059 | +€8,780 | +36.2% |
| Income taxes | 67/77 | €7,062 | €9,394 | +€2,332 | +33.0% |
| Profit (loss) for the period | 9904 | €17,217 | €23,665 | +€6,447 | +37.4% |
| Profit (loss) for the period to be appropriated | 9905 | €17,217 | €23,665 | +€6,447 | +37.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.