HANNDS'ON: 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.
HANNDS'ON
Largest movements
- Cash +€3,827
up €3,827 (+950%), from €403 to €4,230
mainly Other debts (+€11,613) and Tax, wage and social debts (+€603)
- Tangible fixed assets +€1,193
up €1,193, from €0 to €1,193
- Deferred charges and accrued income -€219
no longer reported in 2025 (was €219)
- Receivables within one year +€86
up €86 (+86.0%), from €100 to €186
- Other debts +€11,613
up €11,613 (+172%), from €6,745 to €18,358
- Profit (loss) carried forward -€7,298
down €7,298 (-27.0%), from -€26,981 to -€34,279
- Tax, wage and social debts +€603
up €603 (+145%), from €415 to €1,018
- Trade debts -€77
no longer reported in 2025 (was €77)
- Gross operating margin -€3,181
down €3,181 (-109%), from -€2,912 to -€6,093
- Depreciation +€337
new in 2025: €337
- Other operating charges +€300
up €300 (+59.4%), from €505 to €805
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.
Derived cash bridge
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 | €722 | €5,609 | +€4,887 | +677% |
| Fixed assets | 21/28 | €0 | €1,193 | +€1,193 | |
| Tangible fixed assets | 22/27 | €0 | €1,193 | +€1,193 | |
| Furniture and vehicles | 24 | €0 | €1,193 | +€1,193 | |
| Current assets | 29/58 | €722 | €4,416 | +€3,694 | +512% |
| Amounts receivable within one year | 40/41 | €100 | €186 | +€86 | +86.0% |
| Trade receivables | 40 | €100 | €186 | +€86 | +86.0% |
| Cash at bank and in hand | 54/58 | €403 | €4,230 | +€3,827 | +950% |
| Deferred charges and accrued income | 490/1 | €219 | - | -€219 | |
| Total equity and liabilities | 10/49 | €722 | €5,609 | +€4,887 | +677% |
| Equity | 10/15 | -€6,521 | -€13,819 | -€7,298 | -112% |
| Contributions | 10/11 | €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 | -€26,981 | -€34,279 | -€7,298 | -27.0% |
| Amounts payable | 17/49 | €7,243 | €19,428 | +€12,185 | +168% |
| Amounts payable within one year | 42/48 | €7,237 | €19,376 | +€12,139 | +168% |
| Trade debts | 44 | €77 | - | -€77 | |
| Suppliers | 440/4 | €77 | - | -€77 | |
| Taxes, remuneration and social security | 45 | €415 | €1,018 | +€603 | +145% |
| Taxes | 450/3 | €415 | €1,018 | +€603 | +145% |
| Other amounts payable | 47/48 | €6,745 | €18,358 | +€11,613 | +172% |
| Accrued charges and deferred income | 492/3 | €6 | €52 | +€46 | +767% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €337 | +€337 | |
| Other operating charges | 640/8 | €505 | €805 | +€300 | +59.4% |
| Gross operating margin | 9900 | -€2,912 | -€6,093 | -€3,181 | -109% |
| Operating profit (loss) | 9901 | -€3,417 | -€7,235 | -€3,818 | -112% |
| Financial charges | 65/66B | €42 | €63 | +€21 | +50.0% |
| Recurring financial charges | 65 | €42 | €63 | +€21 | +50.0% |
| Profit (loss) for the period before taxes | 9903 | -€3,459 | -€7,298 | -€3,839 | -111% |
| Profit (loss) for the period | 9904 | -€3,459 | -€7,298 | -€3,839 | -111% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,459 | -€7,298 | -€3,839 | -111% |
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 31 October 2026 via checked.be.