GRAPHY-PLAN: 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.
GRAPHY-PLAN
Largest movements
- Cash -€1,624
no longer reported in 2025 (was €1,624)
mainly Net result for the year (-€9,045) and Tax, wage and social debts (-€963)
- Profit (loss) carried forward -€9,045
down €9,045 (-20.1%), from -€44,996 to -€54,040
- Other debts +€8,775
up €8,775 (+4,240%), from €207 to €8,982
- Tax, wage and social debts -€963
down €963 (-19.6%), from €4,925 to €3,962
- Gross operating margin +€2,432
up €2,432 (+26.2%), from -€9,272 to -€6,841
- Financial charges -€1,309
down €1,309 (-79.2%), from €1,652 to €343
- Other operating charges -€857
down €857 (-33.7%), from €2,542 to €1,685
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 | €89,613 | €87,988 | -€1,624 | -1.8% |
| Fixed assets | 21/28 | €10 | €10 | = | 0.0% |
| Financial fixed assets | 28 | €10 | €10 | = | 0.0% |
| Current assets | 29/58 | €89,603 | €87,978 | -€1,624 | -1.8% |
| Amounts receivable after more than one year | 29 | €87,000 | €87,000 | = | 0.0% |
| Other amounts receivable | 291 | €87,000 | €87,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €978 | €978 | = | 0.0% |
| Other amounts receivable | 41 | €978 | €978 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €1,624 | - | -€1,624 | |
| Total equity and liabilities | 10/49 | €89,613 | €87,988 | -€1,624 | -1.8% |
| Equity | 10/15 | €82,850 | €73,805 | -€9,045 | -10.9% |
| Contributions | 10/11 | €100,700 | €100,700 | = | 0.0% |
| Reserves | 13 | €27,146 | €27,146 | = | 0.0% |
| Non-distributable reserves | 130/1 | €578 | €578 | = | 0.0% |
| Reserves not available under the articles | 1311 | €578 | €578 | = | 0.0% |
| Distributable reserves | 133 | €26,567 | €26,567 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€44,996 | -€54,040 | -€9,045 | -20.1% |
| Amounts payable | 17/49 | €6,763 | €14,183 | +€7,420 | +110% |
| Amounts payable within one year | 42/48 | €6,763 | €14,183 | +€7,420 | +110% |
| Financial debts | 43 | €1,477 | €618 | -€859 | -58.2% |
| Credit institutions | 430/8 | €1,477 | €618 | -€859 | -58.2% |
| Trade debts | 44 | €154 | €620 | +€467 | +304% |
| Suppliers | 440/4 | €154 | €620 | +€467 | +304% |
| Taxes, remuneration and social security | 45 | €4,925 | €3,962 | -€963 | -19.6% |
| Taxes | 450/3 | €4,925 | €3,962 | -€963 | -19.6% |
| Other amounts payable | 47/48 | €207 | €8,982 | +€8,775 | +4,240% |
| Other operating charges | 640/8 | €2,542 | €1,685 | -€857 | -33.7% |
| Gross operating margin | 9900 | -€9,272 | -€6,841 | +€2,432 | +26.2% |
| Operating profit (loss) | 9901 | -€11,814 | -€8,525 | +€3,289 | +27.8% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €1,652 | €343 | -€1,309 | -79.2% |
| Recurring financial charges | 65 | €1,652 | €343 | -€1,309 | -79.2% |
| Profit (loss) for the period before taxes | 9903 | -€13,466 | -€8,868 | +€4,598 | +34.1% |
| Income taxes | 67/77 | €140 | €176 | +€37 | +26.2% |
| Profit (loss) for the period | 9904 | -€13,606 | -€9,045 | +€4,561 | +33.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,606 | -€9,045 | +€4,561 | +33.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.