Het Laddertje: what changed
Het Laddertje
Largest movements
- Deferred charges and accrued income -€8,454
no longer reported in 2025 (was €8,454)
- Cash +€5,120
up €5,120 (+80.2%), from €6,384 to €11,504
mainly Deferred charges and accrued income (+€8,454) and Net result for the year (+€5,012)
- Tangible fixed assets -€3,969
down €3,969 (-48.3%), from €8,214 to €4,245
of which Furniture and vehicles: -€2,547
- Financial fixed assets +€1,185
up €1,185 (+132%), from €900 to €2,085
- Receivables within one year +€750
up €750 (+3.5%), from €21,276 to €22,026
of which Trade receivables: +€2,589
- Trade debts -€8,296
down €8,296 (-50.6%), from €16,408 to €8,112
- Other debts -€5,155
down €5,155 (-52.9%), from €9,750 to €4,595
- Profit (loss) carried forward +€5,012
up €5,012 (+22.0%), from -€22,830 to -€17,818
- Tax, wage and social debts +€2,231
up €2,231 (+50.7%), from €4,402 to €6,633
of which Taxes: +€3,402
- Accrued charges and deferred income +€840
up €840 (+15.6%), from €5,391 to €6,231
- Staff costs -€61,057
down €61,057 (-86.9%), from €70,221 to €9,164
- Gross operating margin -€2,373
down €2,373 (-9.5%), from €25,069 to €22,696
- Financial charges +€2,172
up €2,172 (+364%), from €596 to €2,768
- Depreciation +€1,111
up €1,111 (+38.9%), from €2,859 to €3,970
- Taxes +€425
up €425 (+1,250%), from €34 to €459
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €45,228 | €39,860 | -€5,368 | -11.9% |
| Fixed assets | 21/28 | €9,114 | €6,330 | -€2,784 | -30.5% |
| Tangible fixed assets | 22/27 | €8,214 | €4,245 | -€3,969 | -48.3% |
| Plant, machinery and equipment | 23 | €601 | - | -€601 | |
| Furniture and vehicles | 24 | €6,792 | €4,245 | -€2,547 | -37.5% |
| Leasing and similar rights | 25 | €821 | - | -€821 | |
| Financial fixed assets | 28 | €900 | €2,085 | +€1,185 | +132% |
| Current assets | 29/58 | €36,114 | €33,530 | -€2,584 | -7.2% |
| Amounts receivable within one year | 40/41 | €21,276 | €22,026 | +€750 | +3.5% |
| Trade receivables | 40 | €15,198 | €17,787 | +€2,589 | +17.0% |
| Other amounts receivable | 41 | €6,078 | €4,239 | -€1,839 | -30.3% |
| Cash at bank and in hand | 54/58 | €6,384 | €11,504 | +€5,120 | +80.2% |
| Deferred charges and accrued income | 490/1 | €8,454 | - | -€8,454 | |
| Total equity and liabilities | 10/49 | €45,228 | €39,860 | -€5,368 | -11.9% |
| Equity | 10/15 | €9,277 | €14,289 | +€5,012 | +54.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €25,907 | €25,907 | = | 0.0% |
| Non-distributable reserves | 130/1 | €907 | €907 | = | 0.0% |
| Reserves not available under the articles | 1311 | €907 | €907 | = | 0.0% |
| Distributable reserves | 133 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€22,830 | -€17,818 | +€5,012 | +22.0% |
| Amounts payable | 17/49 | €35,951 | €25,571 | -€10,380 | -28.9% |
| Amounts payable within one year | 42/48 | €30,560 | €19,340 | -€11,220 | -36.7% |
| Trade debts | 44 | €16,408 | €8,112 | -€8,296 | -50.6% |
| Suppliers | 440/4 | €16,408 | €8,112 | -€8,296 | -50.6% |
| Taxes, remuneration and social security | 45 | €4,402 | €6,633 | +€2,231 | +50.7% |
| Taxes | 450/3 | €2,541 | €5,943 | +€3,402 | +134% |
| Remuneration and social security | 454/9 | €1,861 | €690 | -€1,171 | -62.9% |
| Other amounts payable | 47/48 | €9,750 | €4,595 | -€5,155 | -52.9% |
| Accrued charges and deferred income | 492/3 | €5,391 | €6,231 | +€840 | +15.6% |
| Remuneration, social security and pensions | 62 | €70,221 | €9,164 | -€61,057 | -86.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,859 | €3,970 | +€1,111 | +38.9% |
| Other operating charges | 640/8 | €1,708 | €1,328 | -€380 | -22.2% |
| Gross operating margin | 9900 | €25,069 | €22,696 | -€2,373 | -9.5% |
| Operating profit (loss) | 9901 | -€49,719 | €8,234 | +€57,953 | |
| Financial income | 75/76B | €4 | €5 | +€1 | +25.0% |
| Recurring financial income | 75 | €4 | €5 | +€1 | +25.0% |
| Financial charges | 65/66B | €596 | €2,768 | +€2,172 | +364% |
| Recurring financial charges | 65 | €596 | €2,768 | +€2,172 | +364% |
| Profit (loss) for the period before taxes | 9903 | -€50,311 | €5,471 | +€55,782 | |
| Income taxes | 67/77 | €34 | €459 | +€425 | +1,250% |
| Profit (loss) for the period | 9904 | -€50,345 | €5,012 | +€55,357 | |
| Profit (loss) for the period to be appropriated | 9905 | -€50,345 | €5,012 | +€55,357 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.