H & A: 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.
H & A
Largest movements
No asset line moved by more than 1% of the balance sheet total.
No liability line moved by more than 1% of the balance sheet total.
- Financial charges -€1,813
down €1,813 (-98.0%), from €1,849 to €36
- Other operating charges -€466
no longer reported in 2025 (was €466)
- Gross operating margin +€359
up €359 (+22.8%), from -€1,577 to -€1,218
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 | €343,015 | €343,079 | +€64 | 0.0% |
| Fixed assets | 21/28 | €343,000 | €343,000 | = | 0.0% |
| Tangible fixed assets | 22/27 | €343,000 | €343,000 | = | 0.0% |
| Land and buildings | 22 | €343,000 | €343,000 | = | 0.0% |
| Current assets | 29/58 | €15 | €79 | +€64 | +418.3% |
| Cash at bank and in hand | 54/58 | €15 | €79 | +€64 | +418.3% |
| Total equity and liabilities | 10/49 | €343,015 | €343,079 | +€64 | 0.0% |
| Equity | 10/15 | €114,010 | €112,756 | -€1,254 | -1.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €93,550 | €92,296 | -€1,254 | -1.3% |
| Amounts payable | 17/49 | €229,005 | €230,323 | +€1,318 | +0.6% |
| Amounts payable within one year | 42/48 | €229,005 | €230,323 | +€1,318 | +0.6% |
| Other amounts payable | 47/48 | €229,005 | €230,323 | +€1,318 | +0.6% |
| Other operating charges | 640/8 | €466 | - | -€466 | |
| Gross operating margin | 9900 | -€1,577 | -€1,218 | +€359 | +22.8% |
| Operating profit (loss) | 9901 | -€2,043 | -€1,218 | +€825 | +40.4% |
| Financial charges | 65/66B | €1,849 | €36 | -€1,813 | -98.0% |
| Recurring financial charges | 65 | €1,849 | €36 | -€1,813 | -98.0% |
| Profit (loss) for the period before taxes | 9903 | -€3,892 | -€1,254 | +€2,638 | +67.8% |
| Profit (loss) for the period | 9904 | -€3,892 | -€1,254 | +€2,638 | +67.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,892 | -€1,254 | +€2,638 | +67.8% |
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 3 October 2026 via checked.be.