Help en Fix: 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.
Help en Fix
Largest movements
- Receivables within one year -€32,060
down €32,060 (-76.5%), from €41,884 to €9,824
of which Trade receivables: -€26,775
- Tangible fixed assets -€6,096
down €6,096 (-6.4%), from €95,463 to €89,367
of which Furniture and vehicles: -€3,898
- Stocks and contracts -€3,402
down €3,402 (-53.1%), from €6,402 to €3,000
- Cash -€1,553
down €1,553 (-100%), from €1,553 to €0
mainly Trade debts (-€28,660) and Debts after one year (-€17,794)
- Trade debts -€28,660
down €28,660 (-89.7%), from €31,959 to €3,299
- Debts after one year -€17,794
down €17,794 (-29.4%), from €60,541 to €42,746
- Tax, wage and social debts +€3,198
up €3,198 (+376%), from €850 to €4,048
- Short-term financial debts +€1,596
up €1,596 (+58.4%), from €2,734 to €4,330
- Depreciation +€3,911
up €3,911 (+37.3%), from €10,489 to €14,400
- Financial charges -€1,370
down €1,370 (-29.6%), from €4,634 to €3,265
- Gross operating margin +€216
up €216 (+1.2%), from €17,452 to €17,667
- Other operating charges -€203
down €203 (-31.5%), from €644 to €442
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 | €147,039 | €104,136 | -€42,904 | -29.2% |
| Fixed assets | 21/28 | €96,563 | €90,467 | -€6,096 | -6.3% |
| Tangible fixed assets | 22/27 | €95,463 | €89,367 | -€6,096 | -6.4% |
| Plant, machinery and equipment | 23 | €82,451 | €80,253 | -€2,198 | -2.7% |
| Furniture and vehicles | 24 | €13,012 | €9,114 | -€3,898 | -30.0% |
| Financial fixed assets | 28 | €1,100 | €1,100 | = | 0.0% |
| Current assets | 29/58 | €50,476 | €13,669 | -€36,807 | -72.9% |
| Stocks and contracts in progress | 3 | €6,402 | €3,000 | -€3,402 | -53.1% |
| Stocks | 30/36 | €6,402 | €3,000 | -€3,402 | -53.1% |
| Amounts receivable within one year | 40/41 | €41,884 | €9,824 | -€32,060 | -76.5% |
| Trade receivables | 40 | €36,411 | €9,636 | -€26,775 | -73.5% |
| Other amounts receivable | 41 | €5,473 | €188 | -€5,284 | -96.6% |
| Cash at bank and in hand | 54/58 | €1,553 | €0 | -€1,553 | -100% |
| Deferred charges and accrued income | 490/1 | €638 | €845 | +€207 | +32.4% |
| Total equity and liabilities | 10/49 | €147,039 | €104,136 | -€42,904 | -29.2% |
| Equity | 10/15 | €4,310 | €3,426 | -€884 | -20.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €1,310 | €426 | -€884 | -67.4% |
| Distributable reserves | 133 | €1,310 | €426 | -€884 | -67.4% |
| Amounts payable | 17/49 | €142,729 | €100,709 | -€42,020 | -29.4% |
| Amounts payable after more than one year | 17 | €60,541 | €42,746 | -€17,794 | -29.4% |
| Financial debts | 170/4 | €60,541 | €42,746 | -€17,794 | -29.4% |
| Amounts payable within one year | 42/48 | €82,188 | €57,963 | -€24,226 | -29.5% |
| Current portion of amounts payable after more than one year | 42 | €17,094 | €17,794 | +€700 | +4.1% |
| Financial debts | 43 | €2,734 | €4,330 | +€1,596 | +58.4% |
| Credit institutions | 430/8 | €2,734 | €4,330 | +€1,596 | +58.4% |
| Trade debts | 44 | €31,959 | €3,299 | -€28,660 | -89.7% |
| Suppliers | 440/4 | €31,959 | €3,299 | -€28,660 | -89.7% |
| Taxes, remuneration and social security | 45 | €850 | €4,048 | +€3,198 | +376% |
| Taxes | 450/3 | €850 | €4,048 | +€3,198 | +376% |
| Other amounts payable | 47/48 | €29,551 | €28,491 | -€1,060 | -3.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,489 | €14,400 | +€3,911 | +37.3% |
| Other operating charges | 640/8 | €644 | €442 | -€203 | -31.5% |
| Gross operating margin | 9900 | €17,452 | €17,667 | +€216 | +1.2% |
| Operating profit (loss) | 9901 | €6,318 | €2,826 | -€3,492 | -55.3% |
| Financial income | 75/76B | €145 | €34 | -€110 | -76.2% |
| Recurring financial income | 75 | €145 | €34 | -€110 | -76.2% |
| Financial charges | 65/66B | €4,634 | €3,265 | -€1,370 | -29.6% |
| Recurring financial charges | 65 | €4,634 | €3,265 | -€1,370 | -29.6% |
| Profit (loss) for the period before taxes | 9903 | €1,829 | -€404 | -€2,233 | |
| Income taxes | 67/77 | €519 | €479 | -€39 | -7.5% |
| Profit (loss) for the period | 9904 | €1,310 | -€884 | -€2,194 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,310 | -€884 | -€2,194 |
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 22 October 2026 via checked.be.