HINT- BO DECRAMER: 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.
HINT- BO DECRAMER
Largest movements
- Receivables within one year +€1,785
up €1,785 (+2.4%), from €74,729 to €76,514
of which Trade receivables: +€1,707
- Tangible fixed assets -€1,094
down €1,094 (-52.4%), from €2,088 to €994
- Profit (loss) carried forward -€3,227
down €3,227 (-9.7%), from €33,297 to €30,070
- Trade debts +€1,727
up €1,727 (+19.5%), from €8,871 to €10,598
- Tax, wage and social debts +€1,557
new in 2025: €1,557
- Gross operating margin +€6,288
up €6,288 (+77.0%), from -€8,165 to -€1,876
- Other operating charges +€1,064
up €1,064 (+106.8%), from €996 to €2,059
- Financial income -€471
down €471 (-17.9%), from €2,630 to €2,160
- Taxes +€226
new in 2025: €226
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 | €78,353 | €78,409 | +€57 | +0.1% |
| Fixed assets | 21/28 | €2,107 | €1,013 | -€1,094 | -51.9% |
| Tangible fixed assets | 22/27 | €2,088 | €994 | -€1,094 | -52.4% |
| Furniture and vehicles | 24 | €2,088 | €994 | -€1,094 | -52.4% |
| Financial fixed assets | 28 | €19 | €19 | = | 0.0% |
| Current assets | 29/58 | €76,246 | €77,396 | +€1,150 | +1.5% |
| Stocks and contracts in progress | 3 | €264 | €264 | = | 0.0% |
| Stocks | 30/36 | €264 | €264 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €74,729 | €76,514 | +€1,785 | +2.4% |
| Trade receivables | 40 | €36,872 | €38,578 | +€1,707 | +4.6% |
| Other amounts receivable | 41 | €37,857 | €37,936 | +€79 | +0.2% |
| Cash at bank and in hand | 54/58 | €1,253 | €618 | -€635 | -50.7% |
| Total equity and liabilities | 10/49 | €78,353 | €78,409 | +€57 | +0.1% |
| Equity | 10/15 | €53,749 | €50,522 | -€3,227 | -6.0% |
| Contributions | 10/11 | €20,452 | €20,452 | = | 0.0% |
| Contributions outside capital | 11 | €20,452 | €20,452 | = | 0.0% |
| Other | 1109/19 | €20,452 | €20,452 | = | 0.0% |
| Profit (loss) carried forward | 14 | €33,297 | €30,070 | -€3,227 | -9.7% |
| Amounts payable | 17/49 | €24,604 | €27,887 | +€3,284 | +13.3% |
| Amounts payable within one year | 42/48 | €24,604 | €27,887 | +€3,284 | +13.3% |
| Trade debts | 44 | €8,871 | €10,598 | +€1,727 | +19.5% |
| Suppliers | 440/4 | €8,871 | €10,598 | +€1,727 | +19.5% |
| Taxes, remuneration and social security | 45 | - | €1,557 | +€1,557 | |
| Taxes | 450/3 | - | €1,557 | +€1,557 | |
| Other amounts payable | 47/48 | €15,733 | €15,733 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,094 | €1,094 | = | 0.0% |
| Other operating charges | 640/8 | €996 | €2,059 | +€1,064 | +106.8% |
| Gross operating margin | 9900 | -€8,165 | -€1,876 | +€6,288 | +77.0% |
| Operating profit (loss) | 9901 | -€10,254 | -€5,029 | +€5,224 | +51.0% |
| Financial income | 75/76B | €2,630 | €2,160 | -€471 | -17.9% |
| Recurring financial income | 75 | €2,630 | €2,160 | -€471 | -17.9% |
| Financial charges | 65/66B | €146 | €131 | -€15 | -10.3% |
| Recurring financial charges | 65 | €146 | €131 | -€15 | -10.3% |
| Profit (loss) for the period before taxes | 9903 | -€7,769 | -€3,000 | +€4,769 | +61.4% |
| Income taxes | 67/77 | - | €226 | +€226 | |
| Profit (loss) for the period | 9904 | -€7,769 | -€3,227 | +€4,543 | +58.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,769 | -€3,227 | +€4,543 | +58.5% |
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 11 October 2026 via checked.be.