H206: 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.
H206
Largest movements
- Cash -€9,245
down €9,245 (-59.2%), from €15,612 to €6,366
mainly Other debts (-€13,739) and Net result for the year (-€6,523)
- Receivables within one year +€4,731
up €4,731 (+19.3%), from €24,532 to €29,263
of which Other amounts receivable: +€4,877
- Tangible fixed assets -€3,497
down €3,497 (-19.0%), from €18,402 to €14,905
of which Furniture and vehicles: -€2,027
- Other debts -€13,739
down €13,739 (-65.3%), from €21,039 to €7,301
- Reserves -€6,519
down €6,519 (-100.0%), from €6,519 to €0
- Trade debts +€6,402
up €6,402 (+130.1%), from €4,922 to €11,324
- Accrued charges and deferred income +€3,000
new in 2025: €3,000
- Tax, wage and social debts +€2,811
up €2,811 (+35.1%), from €8,003 to €10,814
of which Remuneration and social security: +€6,500
- Gross operating margin -€32,569
down €32,569, from €30,711 to -€1,858
- Taxes -€6,225
down €6,225 (-98.1%), from €6,348 to €123
- Financial charges -€575
down €575 (-70.9%), from €811 to €236
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 | €59,075 | €51,026 | -€8,049 | -13.6% |
| Fixed assets | 21/28 | €18,402 | €14,905 | -€3,497 | -19.0% |
| Tangible fixed assets | 22/27 | €18,402 | €14,905 | -€3,497 | -19.0% |
| Furniture and vehicles | 24 | €5,697 | €3,670 | -€2,027 | -35.6% |
| Other tangible fixed assets | 26 | €12,705 | €11,236 | -€1,470 | -11.6% |
| Current assets | 29/58 | €40,673 | €36,121 | -€4,553 | -11.2% |
| Amounts receivable within one year | 40/41 | €24,532 | €29,263 | +€4,731 | +19.3% |
| Trade receivables | 40 | €22,380 | €22,235 | -€145 | -0.6% |
| Other amounts receivable | 41 | €2,152 | €7,028 | +€4,877 | +226.6% |
| Cash at bank and in hand | 54/58 | €15,612 | €6,366 | -€9,245 | -59.2% |
| Deferred charges and accrued income | 490/1 | €530 | €491 | -€39 | -7.3% |
| Total equity and liabilities | 10/49 | €59,075 | €51,026 | -€8,049 | -13.6% |
| Equity | 10/15 | €25,111 | €18,588 | -€6,523 | -26.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €6,519 | €0 | -€6,519 | -100.0% |
| Distributable reserves | 133 | €6,519 | €0 | -€6,519 | -100.0% |
| Profit (loss) carried forward | 14 | - | -€4 | -€4 | |
| Amounts payable | 17/49 | €33,964 | €32,438 | -€1,526 | -4.5% |
| Amounts payable within one year | 42/48 | €33,964 | €29,438 | -€4,526 | -13.3% |
| Trade debts | 44 | €4,922 | €11,324 | +€6,402 | +130.1% |
| Suppliers | 440/4 | €4,922 | €11,324 | +€6,402 | +130.1% |
| Taxes, remuneration and social security | 45 | €8,003 | €10,814 | +€2,811 | +35.1% |
| Taxes | 450/3 | €8,003 | €4,314 | -€3,689 | -46.1% |
| Remuneration and social security | 454/9 | - | €6,500 | +€6,500 | |
| Other amounts payable | 47/48 | €21,039 | €7,301 | -€13,739 | -65.3% |
| Accrued charges and deferred income | 492/3 | - | €3,000 | +€3,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,630 | €3,497 | -€133 | -3.7% |
| Other operating charges | 640/8 | €821 | €851 | +€29 | +3.6% |
| Gross operating margin | 9900 | €30,711 | -€1,858 | -€32,569 | |
| Operating profit (loss) | 9901 | €26,261 | -€6,205 | -€32,465 | |
| Financial income | 75/76B | €275 | €41 | -€234 | -85.2% |
| Recurring financial income | 75 | €275 | €41 | -€234 | -85.2% |
| Financial charges | 65/66B | €811 | €236 | -€575 | -70.9% |
| Recurring financial charges | 65 | €811 | €236 | -€575 | -70.9% |
| Profit (loss) for the period before taxes | 9903 | €25,725 | -€6,400 | -€32,125 | |
| Income taxes | 67/77 | €6,348 | €123 | -€6,225 | -98.1% |
| Profit (loss) for the period | 9904 | €19,376 | -€6,523 | -€25,900 | |
| Profit (loss) for the period to be appropriated | 9905 | €19,376 | -€6,523 | -€25,900 |
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 5 October 2026 via checked.be.