HOLISTIKA: 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.
HOLISTIKA
Largest movements
- Receivables within one year +€35,181
up €35,181 (+176%), from €19,960 to €55,142
of which Trade receivables: +€33,577
- Tangible fixed assets -€20,311
down €20,311 (-52.9%), from €38,365 to €18,054
of which Furniture and vehicles: -€16,986
- Cash -€19,010
down €19,010 (-91.5%), from €20,766 to €1,756
mainly Receivables within one year (-€35,181) and Net result for the year (-€12,763)
- Deferred charges and accrued income -€1,077
down €1,077 (-26.6%), from €4,051 to €2,974
- Profit (loss) carried forward -€12,763
down €12,763 (-251%), from -€5,087 to -€17,849
- Other debts +€11,984
up €11,984 (+17.0%), from €70,615 to €82,599
- Tax, wage and social debts -€2,249
down €2,249 (-94.0%), from €2,393 to €144
of which Taxes: -€2,249
- Trade debts -€1,963
down €1,963 (-37.6%), from €5,225 to €3,262
- Gross operating margin -€29,078
down €29,078, from €23,632 to -€5,446
- Depreciation -€4,758
down €4,758 (-50.9%), from €9,342 to €4,584
- Taxes -€319
down €319 (-68.9%), from €462 to €144
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 | €83,142 | €78,151 | -€4,991 | -6.0% |
| Fixed assets | 21/28 | €38,365 | €18,279 | -€20,086 | -52.4% |
| Tangible fixed assets | 22/27 | €38,365 | €18,054 | -€20,311 | -52.9% |
| Furniture and vehicles | 24 | €17,503 | €518 | -€16,986 | -97.0% |
| Other tangible fixed assets | 26 | €20,862 | €17,537 | -€3,325 | -15.9% |
| Financial fixed assets | 28 | - | €225 | +€225 | |
| Current assets | 29/58 | €44,777 | €59,872 | +€15,095 | +33.7% |
| Amounts receivable within one year | 40/41 | €19,960 | €55,142 | +€35,181 | +176% |
| Trade receivables | 40 | €12,423 | €46,000 | +€33,577 | +270% |
| Other amounts receivable | 41 | €7,538 | €9,142 | +€1,604 | +21.3% |
| Cash at bank and in hand | 54/58 | €20,766 | €1,756 | -€19,010 | -91.5% |
| Deferred charges and accrued income | 490/1 | €4,051 | €2,974 | -€1,077 | -26.6% |
| Total equity and liabilities | 10/49 | €83,142 | €78,151 | -€4,991 | -6.0% |
| Equity | 10/15 | €4,910 | -€7,853 | -€12,763 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €3,796 | €3,796 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,538 | €1,538 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,538 | €1,538 | = | 0.0% |
| Distributable reserves | 133 | €2,258 | €2,258 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,087 | -€17,849 | -€12,763 | -251% |
| Amounts payable | 17/49 | €78,232 | €86,004 | +€7,772 | +9.9% |
| Amounts payable within one year | 42/48 | €78,232 | €86,004 | +€7,772 | +9.9% |
| Trade debts | 44 | €5,225 | €3,262 | -€1,963 | -37.6% |
| Suppliers | 440/4 | €5,225 | €3,262 | -€1,963 | -37.6% |
| Taxes, remuneration and social security | 45 | €2,393 | €144 | -€2,249 | -94.0% |
| Taxes | 450/3 | €2,393 | €144 | -€2,249 | -94.0% |
| Remuneration and social security | 454/9 | €0 | €0 | = | 0.0% |
| Other amounts payable | 47/48 | €70,615 | €82,599 | +€11,984 | +17.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,342 | €4,584 | -€4,758 | -50.9% |
| Other operating charges | 640/8 | €12 | - | -€12 | |
| Gross operating margin | 9900 | €23,632 | -€5,446 | -€29,078 | |
| Operating profit (loss) | 9901 | €14,278 | -€10,030 | -€24,308 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €2,389 | €2,589 | +€200 | +8.4% |
| Recurring financial charges | 65 | €2,389 | €2,589 | +€200 | +8.4% |
| Profit (loss) for the period before taxes | 9903 | €11,889 | -€12,619 | -€24,508 | |
| Income taxes | 67/77 | €462 | €144 | -€319 | -68.9% |
| Profit (loss) for the period | 9904 | €11,427 | -€12,763 | -€24,190 | |
| Profit (loss) for the period to be appropriated | 9905 | €11,427 | -€12,763 | -€24,190 |
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 13 October 2026 via checked.be.