Habit: 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.
Habit
Largest movements
- Cash +€20,383
up €20,383 (+47.6%), from €42,852 to €63,236
mainly Net result for the year (+€29,913) and Other debts (+€18,472)
- Receivables within one year +€7,276
new in 2025: €7,276
of which Trade receivables: +€6,050
- Tangible fixed assets +€2,425
up €2,425 (+53.8%), from €4,511 to €6,936
of which Furniture and vehicles: +€2,787
- Other debts +€18,472
up €18,472 (+250.3%), from €7,380 to €25,852
- Reserves +€12,696
up €12,696 (+42.9%), from €29,574 to €42,270
- Gross operating margin +€19,558
up €19,558 (+78.0%), from €25,060 to €44,618
- Taxes +€5,011
up €5,011 (+105.2%), from €4,763 to €9,774
- Financial charges +€1,909
up €1,909 (+626.9%), from €305 to €2,214
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 | €47,363 | €77,881 | +€30,518 | +64.4% |
| Fixed assets | 21/28 | €4,511 | €6,936 | +€2,425 | +53.8% |
| Tangible fixed assets | 22/27 | €4,511 | €6,936 | +€2,425 | +53.8% |
| Plant, machinery and equipment | 23 | €478 | €116 | -€362 | -75.7% |
| Furniture and vehicles | 24 | €4,033 | €6,821 | +€2,787 | +69.1% |
| Current assets | 29/58 | €42,852 | €70,945 | +€28,092 | +65.6% |
| Amounts receivable within one year | 40/41 | - | €7,276 | +€7,276 | |
| Trade receivables | 40 | - | €6,050 | +€6,050 | |
| Other amounts receivable | 41 | - | €1,226 | +€1,226 | |
| Cash at bank and in hand | 54/58 | €42,852 | €63,236 | +€20,383 | +47.6% |
| Deferred charges and accrued income | 490/1 | - | €433 | +€433 | |
| Total equity and liabilities | 10/49 | €47,363 | €77,881 | +€30,518 | +64.4% |
| Equity | 10/15 | €32,074 | €44,770 | +€12,696 | +39.6% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €29,574 | €42,270 | +€12,696 | +42.9% |
| Distributable reserves | 133 | €29,574 | €42,270 | +€12,696 | +42.9% |
| Amounts payable | 17/49 | €15,289 | €33,111 | +€17,822 | +116.6% |
| Amounts payable within one year | 42/48 | €15,289 | €33,111 | +€17,822 | +116.6% |
| Trade debts | 44 | €1,422 | €1,512 | +€90 | +6.4% |
| Suppliers | 440/4 | €1,422 | €1,512 | +€90 | +6.4% |
| Taxes, remuneration and social security | 45 | €6,487 | €5,747 | -€740 | -11.4% |
| Taxes | 450/3 | €3,962 | €3,789 | -€173 | -4.4% |
| Remuneration and social security | 454/9 | €2,525 | €1,958 | -€567 | -22.5% |
| Other amounts payable | 47/48 | €7,380 | €25,852 | +€18,472 | +250.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,470 | €1,057 | -€413 | -28.1% |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Non-recurring operating charges | 66A | - | €1,141 | +€1,141 | |
| Gross operating margin | 9900 | €25,060 | €44,618 | +€19,558 | +78.0% |
| Operating profit (loss) | 9901 | €23,084 | €41,901 | +€18,817 | +81.5% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €305 | €2,214 | +€1,909 | +626.9% |
| Recurring financial charges | 65 | €305 | €2,214 | +€1,909 | +626.9% |
| Profit (loss) for the period before taxes | 9903 | €22,779 | €39,687 | +€16,907 | +74.2% |
| Income taxes | 67/77 | €4,763 | €9,774 | +€5,011 | +105.2% |
| Profit (loss) for the period | 9904 | €18,017 | €29,913 | +€11,896 | +66.0% |
| Profit (loss) for the period to be appropriated | 9905 | €18,017 | €29,913 | +€11,896 | +66.0% |
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 3 October 2026 via checked.be.