GRAPHIC WORKSHOP: 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.
GRAPHIC WORKSHOP
Largest movements
- Cash -€8,061
down €8,061 (-78.5%), from €10,274 to €2,213
mainly Net result for the year (-€11,086) and Other debts (-€6,837)
- Tangible fixed assets -€6,153
down €6,153 (-3.1%), from €195,738 to €189,585
- Profit (loss) carried forward -€11,086
down €11,086 (-30.6%), from -€36,209 to -€47,295
- Other debts -€6,837
down €6,837 (-6.5%), from €105,534 to €98,697
- Trade debts +€3,720
up €3,720 (+290.6%), from €1,280 to €5,000
- Gross operating margin -€1,706
down €1,706, from €1,442 to -€264
- Financial income +€76
up €76 (+3800.0%), from €2 to €78
- Other operating charges +€29
up €29 (+3.1%), from €946 to €975
- Depreciation +€19
up €19 (+0.2%), from €9,903 to €9,922
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 | €206,012 | €191,809 | -€14,203 | -6.9% |
| Fixed assets | 21/28 | €195,738 | €189,585 | -€6,153 | -3.1% |
| Tangible fixed assets | 22/27 | €195,738 | €189,585 | -€6,153 | -3.1% |
| Land and buildings | 22 | €195,738 | €189,585 | -€6,153 | -3.1% |
| Current assets | 29/58 | €10,274 | €2,224 | -€8,050 | -78.4% |
| Amounts receivable within one year | 40/41 | - | €11 | +€11 | |
| Other amounts receivable | 41 | - | €11 | +€11 | |
| Cash at bank and in hand | 54/58 | €10,274 | €2,213 | -€8,061 | -78.5% |
| Total equity and liabilities | 10/49 | €206,012 | €191,809 | -€14,203 | -6.9% |
| Equity | 10/15 | €39,555 | €28,469 | -€11,086 | -28.0% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Revaluation surpluses | 12 | €4,895 | €4,895 | = | 0.0% |
| Reserves | 13 | €8,869 | €8,869 | = | 0.0% |
| Distributable reserves | 133 | €8,869 | €8,869 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€36,209 | -€47,295 | -€11,086 | -30.6% |
| Amounts payable | 17/49 | €166,457 | €163,340 | -€3,117 | -1.9% |
| Amounts payable after more than one year | 17 | €59,643 | €59,643 | = | 0.0% |
| Financial debts | 170/4 | €59,643 | €59,643 | = | 0.0% |
| Amounts payable within one year | 42/48 | €106,814 | €103,697 | -€3,117 | -2.9% |
| Trade debts | 44 | €1,280 | €5,000 | +€3,720 | +290.6% |
| Suppliers | 440/4 | €1,280 | €5,000 | +€3,720 | +290.6% |
| Other amounts payable | 47/48 | €105,534 | €98,697 | -€6,837 | -6.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,903 | €9,922 | +€19 | +0.2% |
| Other operating charges | 640/8 | €946 | €975 | +€29 | +3.1% |
| Gross operating margin | 9900 | €1,442 | -€264 | -€1,706 | |
| Operating profit (loss) | 9901 | -€9,407 | -€11,161 | -€1,754 | -18.6% |
| Financial income | 75/76B | €2 | €78 | +€76 | +3800.0% |
| Recurring financial income | 75 | €2 | €78 | +€76 | +3800.0% |
| Financial charges | 65/66B | €12 | €3 | -€9 | -75.0% |
| Recurring financial charges | 65 | €12 | €3 | -€9 | -75.0% |
| Profit (loss) for the period before taxes | 9903 | -€9,417 | -€11,086 | -€1,669 | -17.7% |
| Profit (loss) for the period | 9904 | -€9,417 | -€11,086 | -€1,669 | -17.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,417 | -€11,086 | -€1,669 | -17.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.