Graphical Knowledgecraft: 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.
Graphical Knowledgecraft
Largest movements
- Tangible fixed assets -€1,130
down €1,130 (-14.3%), from €7,875 to €6,745
of which Other tangible fixed assets: -€845
- Cash +€898
up €898 (+1.5%), from €61,652 to €62,551
mainly Net result for the year (+€67,219) and Other debts (+€6,871)
- Trade debts -€7,245
down €7,245 (-85.4%), from €8,479 to €1,234
- Other debts +€6,871
up €6,871 (+13.3%), from €51,640 to €58,511
- Tax, wage and social debts +€1,033
up €1,033 (+4.2%), from €24,693 to €25,726
of which Taxes: +€1,033
- Gross operating margin +€10,305
up €10,305 (+13.6%), from €75,620 to €85,925
- Taxes +€2,245
up €2,245 (+15.2%), from €14,810 to €17,055
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 | €84,812 | €85,471 | +€659 | +0.8% |
| Fixed assets | 21/28 | €7,875 | €6,745 | -€1,130 | -14.3% |
| Tangible fixed assets | 22/27 | €7,875 | €6,745 | -€1,130 | -14.3% |
| Plant, machinery and equipment | 23 | €285 | €0 | -€285 | -100.0% |
| Other tangible fixed assets | 26 | €7,590 | €6,745 | -€845 | -11.1% |
| Current assets | 29/58 | €76,937 | €78,726 | +€1,789 | +2.3% |
| Amounts receivable within one year | 40/41 | €14,165 | €14,347 | +€182 | +1.3% |
| Trade receivables | 40 | €13,976 | €14,157 | +€182 | +1.3% |
| Other amounts receivable | 41 | €190 | €190 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €61,652 | €62,551 | +€898 | +1.5% |
| Deferred charges and accrued income | 490/1 | €1,119 | €1,828 | +€709 | +63.3% |
| Total equity and liabilities | 10/49 | €84,812 | €85,471 | +€659 | +0.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €84,812 | €85,471 | +€659 | +0.8% |
| Amounts payable within one year | 42/48 | €84,812 | €85,471 | +€659 | +0.8% |
| Trade debts | 44 | €8,479 | €1,234 | -€7,245 | -85.4% |
| Suppliers | 440/4 | €8,479 | €1,234 | -€7,245 | -85.4% |
| Taxes, remuneration and social security | 45 | €24,693 | €25,726 | +€1,033 | +4.2% |
| Taxes | 450/3 | €22,693 | €23,726 | +€1,033 | +4.6% |
| Remuneration and social security | 454/9 | €2,000 | €2,000 | = | 0.0% |
| Other amounts payable | 47/48 | €51,640 | €58,511 | +€6,871 | +13.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,576 | €1,130 | -€446 | -28.3% |
| Other operating charges | 640/8 | €451 | €465 | +€14 | +3.2% |
| Gross operating margin | 9900 | €75,620 | €85,925 | +€10,305 | +13.6% |
| Operating profit (loss) | 9901 | €73,593 | €84,329 | +€10,737 | +14.6% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €54 | €55 | +€1 | +2.5% |
| Recurring financial charges | 65 | €54 | €55 | +€1 | +2.5% |
| Profit (loss) for the period before taxes | 9903 | €73,539 | €84,274 | +€10,735 | +14.6% |
| Income taxes | 67/77 | €14,810 | €17,055 | +€2,245 | +15.2% |
| Profit (loss) for the period | 9904 | €58,729 | €67,219 | +€8,490 | +14.5% |
| Profit (loss) for the period to be appropriated | 9905 | €58,729 | €67,219 | +€8,490 | +14.5% |
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.