HISTORECENT: what changed
Two fiscal 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.
HISTORECENT
Largest movements
- Cash +€11,616
up €11,616 (+18612.8%), from €62 to €11,679
mainly Depreciation (+€4,475) and Other debts (+€3,672)
- Tangible fixed assets -€4,475
down €4,475 (-8.4%), from €53,345 to €48,870
of which Land and buildings: -€4,475
- Other debts +€3,672
up €3,672 (+2.1%), from €171,461 to €175,133
- Profit (loss) carried forward +€3,478
up €3,478 (+2.4%), from -€143,868 to -€140,390
- Trade debts +€705
up €705 (+39.1%), from €1,801 to €2,506
- Turnover +€12,001
new in 2025: €12,001
- Gross operating margin +€11,479
up €11,479, from -€2,072 to €9,407
- Purchases and services +€522
up €522 (+25.2%), from €2,072 to €2,594
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 | €56,067 | €63,208 | +€7,141 | +12.7% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €53,345 | €48,870 | -€4,475 | -8.4% |
| Tangible fixed assets | 22/27 | €53,345 | €48,870 | -€4,475 | -8.4% |
| Land and buildings | 22 | €53,345 | €48,870 | -€4,475 | -8.4% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Current assets | 29/58 | €2,722 | €14,338 | +€11,616 | +426.8% |
| Amounts receivable within one year | 40/41 | €2,659 | €2,659 | = | 0.0% |
| Trade receivables | 40 | - | €0 | = | |
| Other amounts receivable | 41 | €2,659 | €2,659 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €62 | €11,679 | +€11,616 | +18612.8% |
| Total equity and liabilities | 10/49 | €56,067 | €63,208 | +€7,141 | +12.7% |
| Equity | 10/15 | -€119,739 | -€116,733 | +€3,007 | +2.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €588 | €588 | = | 0.0% |
| Non-distributable reserves | 130/1 | €588 | €588 | = | 0.0% |
| Reserves not available under the articles | 1311 | €588 | €588 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€143,868 | -€140,390 | +€3,478 | +2.4% |
| Investment grants | 15 | €4,941 | €4,470 | -€472 | -9.5% |
| Provisions and deferred taxes | 16 | €2,544 | €2,302 | -€243 | -9.5% |
| Deferred taxes | 168 | €2,544 | €2,302 | -€243 | -9.5% |
| Amounts payable | 17/49 | €173,262 | €177,639 | +€4,377 | +2.5% |
| Amounts payable within one year | 42/48 | €173,262 | €177,639 | +€4,377 | +2.5% |
| Trade debts | 44 | €1,801 | €2,506 | +€705 | +39.1% |
| Suppliers | 440/4 | €1,801 | €2,506 | +€705 | +39.1% |
| Other amounts payable | 47/48 | €171,461 | €175,133 | +€3,672 | +2.1% |
| Turnover | 70 | - | €12,001 | +€12,001 | |
| Goods, raw materials, services and sundry goods | 60/61 | €2,072 | €2,594 | +€522 | +25.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,511 | €4,475 | -€36 | -0.8% |
| Other operating charges | 640/8 | €64 | €66 | +€2 | +3.0% |
| Gross operating margin | 9900 | -€2,072 | €9,407 | +€11,479 | |
| Operating profit (loss) | 9901 | -€6,647 | €4,866 | +€11,513 | |
| Financial income | 75/76B | €472 | €472 | = | 0.0% |
| Recurring financial income | 75 | €472 | €472 | = | 0.0% |
| Financial charges | 65/66B | €243 | €244 | +€1 | +0.2% |
| Recurring financial charges | 65 | €243 | €244 | +€1 | +0.2% |
| Profit (loss) for the period before taxes | 9903 | -€6,419 | €5,093 | +€11,512 | |
| Transfer from deferred taxes | 780 | €243 | €243 | = | 0.0% |
| Income taxes | 67/77 | €1,801 | €1,858 | +€57 | +3.2% |
| Profit (loss) for the period | 9904 | -€7,977 | €3,478 | +€11,455 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,977 | €3,478 | +€11,455 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.