HOW TO: 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.
HOW TO
Largest movements
- Cash -€936
down €936 (-6.1%), from €15,436 to €14,501
mainly Net result for the year (-€1,815)
- Profit (loss) carried forward -€1,815
down €1,815 (-3.4%), from -€54,069 to -€55,884
- Other debts +€761
up €761 (+124%), from €614 to €1,375
- Financial charges +€503
up €503 (+184%), from €273 to €776
- Gross operating margin +€326
up €326 (+23.9%), from -€1,365 to -€1,039
- Financial income -€230
no longer reported in 2025 (was €230)
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 | €15,436 | €14,501 | -€936 | -6.1% |
| Current assets | 29/58 | €15,436 | €14,501 | -€936 | -6.1% |
| Cash at bank and in hand | 54/58 | €15,436 | €14,501 | -€936 | -6.1% |
| Total equity and liabilities | 10/49 | €15,436 | €14,501 | -€936 | -6.1% |
| Equity | 10/15 | €14,102 | €12,287 | -€1,815 | -12.9% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €6,197 | €6,197 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,197 | €6,197 | = | 0.0% |
| Legal reserve | 130 | €6,197 | €6,197 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€54,069 | -€55,884 | -€1,815 | -3.4% |
| Amounts payable | 17/49 | €1,335 | €2,214 | +€879 | +65.8% |
| Amounts payable within one year | 42/48 | €1,335 | €2,214 | +€879 | +65.8% |
| Trade debts | 44 | - | €118 | +€118 | |
| Suppliers | 440/4 | - | €118 | +€118 | |
| Taxes, remuneration and social security | 45 | €721 | €721 | = | 0.0% |
| Taxes | 450/3 | €721 | €721 | = | 0.0% |
| Other amounts payable | 47/48 | €614 | €1,375 | +€761 | +124% |
| Gross operating margin | 9900 | -€1,365 | -€1,039 | +€326 | +23.9% |
| Operating profit (loss) | 9901 | -€1,365 | -€1,039 | +€326 | +23.9% |
| Financial income | 75/76B | €230 | - | -€230 | |
| Recurring financial income | 75 | €230 | - | -€230 | |
| Financial charges | 65/66B | €273 | €776 | +€503 | +184% |
| Recurring financial charges | 65 | €273 | €776 | +€503 | +184% |
| Profit (loss) for the period before taxes | 9903 | -€1,408 | -€1,815 | -€407 | -28.9% |
| Profit (loss) for the period | 9904 | -€1,408 | -€1,815 | -€407 | -28.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,408 | -€1,815 | -€407 | -28.9% |
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.