HIGHSIGHT: 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.
HIGHSIGHT
Largest movements
- Receivables within one year +€113,529
up €113,529 (+102%), from €111,752 to €225,281
of which Other amounts receivable: +€135,106
- Profit (loss) carried forward +€81,184
up €81,184 (+122%), from €66,317 to €147,502
- Tax, wage and social debts +€22,773
up €22,773 (+67.6%), from €33,697 to €56,470
- Trade debts +€9,741
up €9,741 (+559%), from €1,743 to €11,485
- Gross operating margin +€65,447
up €65,447 (+165%), from €39,622 to €105,069
- Taxes +€8,719
up €8,719 (+60.1%), from €14,509 to €23,228
- Financial income +€5,545
up €5,545 (+149%), from €3,724 to €9,269
- Financial charges +€4,944
up €4,944 (+446%), from €1,107 to €6,051
- Other operating charges +€1,939
up €1,939 (+100%), from €1,934 to €3,874
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 | €111,758 | €225,457 | +€113,699 | +102% |
| Current assets | 29/58 | €111,758 | €225,457 | +€113,699 | +102% |
| Amounts receivable within one year | 40/41 | €111,752 | €225,281 | +€113,529 | +102% |
| Trade receivables | 40 | €26,132 | €4,555 | -€21,577 | -82.6% |
| Other amounts receivable | 41 | €85,620 | €220,726 | +€135,106 | +158% |
| Cash at bank and in hand | 54/58 | €5 | €27 | +€21 | +409% |
| Deferred charges and accrued income | 490/1 | - | €149 | +€149 | |
| Total equity and liabilities | 10/49 | €111,758 | €225,457 | +€113,699 | +102% |
| Equity | 10/15 | €76,317 | €157,502 | +€81,184 | +106% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Contributions outside capital | 11 | €10,000 | €10,000 | = | 0.0% |
| Other | 1109/19 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €66,317 | €147,502 | +€81,184 | +122% |
| Amounts payable | 17/49 | €35,440 | €67,955 | +€32,515 | +91.7% |
| Amounts payable within one year | 42/48 | €35,440 | €67,955 | +€32,515 | +91.7% |
| Trade debts | 44 | €1,743 | €11,485 | +€9,741 | +559% |
| Suppliers | 440/4 | €1,743 | €11,485 | +€9,741 | +559% |
| Taxes, remuneration and social security | 45 | €33,697 | €56,470 | +€22,773 | +67.6% |
| Taxes | 450/3 | €33,697 | €56,470 | +€22,773 | +67.6% |
| Other operating charges | 640/8 | €1,934 | €3,874 | +€1,939 | +100% |
| Gross operating margin | 9900 | €39,622 | €105,069 | +€65,447 | +165% |
| Operating profit (loss) | 9901 | €37,688 | €101,195 | +€63,507 | +169% |
| Financial income | 75/76B | €3,724 | €9,269 | +€5,545 | +149% |
| Recurring financial income | 75 | €3,724 | €9,269 | +€5,545 | +149% |
| Financial charges | 65/66B | €1,107 | €6,051 | +€4,944 | +446% |
| Recurring financial charges | 65 | €1,107 | €6,051 | +€4,944 | +446% |
| Profit (loss) for the period before taxes | 9903 | €40,304 | €104,413 | +€64,109 | +159% |
| Income taxes | 67/77 | €14,509 | €23,228 | +€8,719 | +60.1% |
| Profit (loss) for the period | 9904 | €25,795 | €81,184 | +€55,390 | +215% |
| Profit (loss) for the period to be appropriated | 9905 | €25,795 | €81,184 | +€55,390 | +215% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.