Growing Attitude: 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.
Growing Attitude
Largest movements
- Cash -€28,106
down €28,106 (-96.7%), from €29,068 to €961
mainly Accrued charges and deferred income (-€16,500) and Receivables within one year (-€6,950)
- Receivables within one year +€6,950
up €6,950 (+13.9%), from €49,900 to €56,850
of which Trade receivables: +€8,697
- Tangible fixed assets -€2,215
down €2,215 (-59.3%), from €3,736 to €1,521
of which Furniture and vehicles: -€2,064
- Accrued charges and deferred income -€16,500
no longer reported in 2025 (was €16,500)
- Trade debts -€6,748
down €6,748 (-55.7%), from €12,113 to €5,365
- Tax, wage and social debts -€5,246
down €5,246 (-54.0%), from €9,715 to €4,469
- Reserves +€5,000
up €5,000 (+17.0%), from €29,400 to €34,400
- Other debts +€925
up €925 (+32.0%), from €2,891 to €3,816
- Gross operating margin -€4,569
down €4,569 (-25.4%), from €17,999 to €13,430
- Taxes -€761
down €761 (-14.7%), from €5,158 to €4,397
From the 31-12-2024 result to the 31-12-2025 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 31-12-2024 and 31-12-2025 balance sheets and the 31-12-2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 31-12-2024 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €83,898 | €61,066 | -€22,832 | -27.2% |
| Fixed assets | 21/28 | €3,736 | €1,521 | -€2,215 | -59.3% |
| Tangible fixed assets | 22/27 | €3,736 | €1,521 | -€2,215 | -59.3% |
| Furniture and vehicles | 24 | €3,585 | €1,521 | -€2,064 | -57.6% |
| Other tangible fixed assets | 26 | €151 | - | -€151 | |
| Current assets | 29/58 | €80,162 | €59,545 | -€20,617 | -25.7% |
| Amounts receivable within one year | 40/41 | €49,900 | €56,850 | +€6,950 | +13.9% |
| Trade receivables | 40 | €40,009 | €48,705 | +€8,697 | +21.7% |
| Other amounts receivable | 41 | €9,892 | €8,145 | -€1,747 | -17.7% |
| Cash at bank and in hand | 54/58 | €29,068 | €961 | -€28,106 | -96.7% |
| Deferred charges and accrued income | 490/1 | €1,194 | €1,734 | +€539 | +45.2% |
| Total equity and liabilities | 10/49 | €83,898 | €61,066 | -€22,832 | -27.2% |
| Equity | 10/15 | €42,679 | €47,416 | +€4,737 | +11.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €29,400 | €34,400 | +€5,000 | +17.0% |
| Distributable reserves | 133 | €29,400 | €34,400 | +€5,000 | +17.0% |
| Profit (loss) carried forward | 14 | €879 | €616 | -€263 | -30.0% |
| Amounts payable | 17/49 | €41,219 | €13,650 | -€27,569 | -66.9% |
| Amounts payable within one year | 42/48 | €24,719 | €13,650 | -€11,069 | -44.8% |
| Trade debts | 44 | €12,113 | €5,365 | -€6,748 | -55.7% |
| Suppliers | 440/4 | €12,113 | €5,365 | -€6,748 | -55.7% |
| Taxes, remuneration and social security | 45 | €9,715 | €4,469 | -€5,246 | -54.0% |
| Taxes | 450/3 | €9,715 | €4,469 | -€5,246 | -54.0% |
| Other amounts payable | 47/48 | €2,891 | €3,816 | +€925 | +32.0% |
| Accrued charges and deferred income | 492/3 | €16,500 | - | -€16,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,221 | €2,064 | -€157 | -7.1% |
| Other operating charges | 640/8 | €675 | €754 | +€79 | +11.7% |
| Non-recurring operating charges | 66A | - | €151 | +€151 | |
| Gross operating margin | 9900 | €17,999 | €13,430 | -€4,569 | -25.4% |
| Operating profit (loss) | 9901 | €15,103 | €10,461 | -€4,642 | -30.7% |
| Financial income | 75/76B | €5 | €0 | -€5 | -98.2% |
| Recurring financial income | 75 | €5 | €0 | -€5 | -98.2% |
| Financial charges | 65/66B | €387 | €494 | +€108 | +27.8% |
| Recurring financial charges | 65 | €387 | €494 | +€108 | +27.8% |
| Profit (loss) for the period before taxes | 9903 | €14,721 | €9,967 | -€4,754 | -32.3% |
| Income taxes | 67/77 | €5,158 | €4,397 | -€761 | -14.7% |
| Profit (loss) for the period | 9904 | €9,564 | €5,570 | -€3,994 | -41.8% |
| Profit (loss) for the period to be appropriated | 9905 | €9,564 | €5,570 | -€3,994 | -41.8% |
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 28 October 2026 via checked.be.