GROUND PROPERTY: 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.
GROUND PROPERTY
Largest movements
- Cash +€9,747
up €9,747 (+758.6%), from €1,285 to €11,032
mainly Other debts (+€51,964) and Investment in fixed assets (net) (+€5,307)
- Financial fixed assets -€5,307
down €5,307 (-5.4%), from €97,931 to €92,624
- Other debts +€51,964
up €51,964 (+172.2%), from €30,177 to €82,141
- Profit (loss) carried forward -€24,674
down €24,674 (-6.7%), from -€367,235 to -€391,909
- Debts after one year -€19,779
down €19,779 (-4.7%), from €422,639 to €402,860
- Trade debts -€3,702
down €3,702 (-20.8%), from €17,773 to €14,071
- Financial charges +€626
up €626 (+2.6%), from €24,158 to €24,784
- Other operating charges +€488
up €488 (+94.2%), from €518 to €1,005
- Gross operating margin +€474
up €474 (+10.1%), from -€4,684 to -€4,210
- Financial income -€280
down €280 (-5.0%), from €5,604 to €5,325
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 | €364,253 | €368,693 | +€4,440 | +1.2% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €362,931 | €357,624 | -€5,307 | -1.5% |
| Tangible fixed assets | 22/27 | €265,000 | €265,000 | = | 0.0% |
| Land and buildings | 22 | €265,000 | €265,000 | = | 0.0% |
| Financial fixed assets | 28 | €97,931 | €92,624 | -€5,307 | -5.4% |
| Current assets | 29/58 | €1,323 | €11,069 | +€9,747 | +736.9% |
| Amounts receivable within one year | 40/41 | €38 | €38 | = | 0.0% |
| Trade receivables | 40 | €38 | €38 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €1,285 | €11,032 | +€9,747 | +758.6% |
| Total equity and liabilities | 10/49 | €364,253 | €368,693 | +€4,440 | +1.2% |
| Equity | 10/15 | -€127,235 | -€151,909 | -€24,674 | -19.4% |
| Contributions | 10/11 | €240,000 | €240,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€367,235 | -€391,909 | -€24,674 | -6.7% |
| Amounts payable | 17/49 | €491,488 | €520,602 | +€29,114 | +5.9% |
| Amounts payable after more than one year | 17 | €422,639 | €402,860 | -€19,779 | -4.7% |
| Financial debts | 170/4 | €422,639 | €402,860 | -€19,779 | -4.7% |
| Amounts payable within one year | 42/48 | €67,114 | €116,038 | +€48,924 | +72.9% |
| Current portion of amounts payable after more than one year | 42 | €19,164 | €19,825 | +€661 | +3.5% |
| Trade debts | 44 | €17,773 | €14,071 | -€3,702 | -20.8% |
| Suppliers | 440/4 | €17,773 | €14,071 | -€3,702 | -20.8% |
| Other amounts payable | 47/48 | €30,177 | €82,141 | +€51,964 | +172.2% |
| Accrued charges and deferred income | 492/3 | €1,735 | €1,704 | -€31 | -1.8% |
| Non-recurring operating income | 76A | €7,808 | €8,416 | +€608 | +7.8% |
| Other operating charges | 640/8 | €518 | €1,005 | +€488 | +94.2% |
| Gross operating margin | 9900 | -€4,684 | -€4,210 | +€474 | +10.1% |
| Operating profit (loss) | 9901 | -€5,202 | -€5,215 | -€13 | -0.3% |
| Financial income | 75/76B | €5,604 | €5,325 | -€280 | -5.0% |
| Recurring financial income | 75 | €5,604 | €5,325 | -€280 | -5.0% |
| Financial charges | 65/66B | €24,158 | €24,784 | +€626 | +2.6% |
| Recurring financial charges | 65 | €24,158 | €24,784 | +€626 | +2.6% |
| Profit (loss) for the period before taxes | 9903 | -€23,756 | -€24,674 | -€919 | -3.9% |
| Profit (loss) for the period | 9904 | -€23,756 | -€24,674 | -€919 | -3.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€23,756 | -€24,674 | -€919 | -3.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.