Howedoit: 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.
Howedoit
Largest movements
- Cash +€12,933
up €12,933 (+407.2%), from €3,176 to €16,109
mainly Net result for the year (+€21,926) and Debts after one year (+€15,000)
- Receivables within one year +€3,871
up €3,871 (+24.3%), from €15,932 to €19,803
of which Trade receivables: +€6,447
- Tangible fixed assets -€3,246
no longer reported in 2025 (was €3,246)
- Other debts -€22,032
down €22,032 (-43.8%), from €50,336 to €28,303
- Profit (loss) carried forward +€21,926
up €21,926 (+49.2%), from -€44,596 to -€22,670
- Debts after one year +€15,000
new in 2025: €15,000
- Trade debts -€5,234
down €5,234 (-59.1%), from €8,860 to €3,626
- Tax, wage and social debts +€4,823
up €4,823 (+99.8%), from €4,830 to €9,653
- Gross operating margin +€30,926
up €30,926, from -€2,620 to €28,306
- Depreciation -€5,258
down €5,258 (-61.8%), from €8,503 to €3,246
- Financial charges +€529
up €529 (+43.9%), from €1,205 to €1,733
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 | €22,354 | €35,912 | +€13,559 | +60.7% |
| Fixed assets | 21/28 | €3,246 | - | -€3,246 | |
| Tangible fixed assets | 22/27 | €3,246 | - | -€3,246 | |
| Furniture and vehicles | 24 | €3,246 | - | -€3,246 | |
| Current assets | 29/58 | €19,108 | €35,912 | +€16,805 | +87.9% |
| Amounts receivable within one year | 40/41 | €15,932 | €19,803 | +€3,871 | +24.3% |
| Trade receivables | 40 | €12,956 | €19,403 | +€6,447 | +49.8% |
| Other amounts receivable | 41 | €2,976 | €400 | -€2,576 | -86.6% |
| Cash at bank and in hand | 54/58 | €3,176 | €16,109 | +€12,933 | +407.2% |
| Total equity and liabilities | 10/49 | €22,354 | €35,912 | +€13,559 | +60.7% |
| Equity | 10/15 | -€42,596 | -€20,670 | +€21,926 | +51.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€44,596 | -€22,670 | +€21,926 | +49.2% |
| Amounts payable | 17/49 | €64,950 | €56,583 | -€8,367 | -12.9% |
| Amounts payable after more than one year | 17 | - | €15,000 | +€15,000 | |
| Financial debts | 170/4 | - | €15,000 | +€15,000 | |
| Amounts payable within one year | 42/48 | €64,950 | €41,583 | -€23,367 | -36.0% |
| Current portion of amounts payable after more than one year | 42 | €924 | - | -€924 | |
| Trade debts | 44 | €8,860 | €3,626 | -€5,234 | -59.1% |
| Suppliers | 440/4 | €8,860 | €3,626 | -€5,234 | -59.1% |
| Taxes, remuneration and social security | 45 | €4,830 | €9,653 | +€4,823 | +99.8% |
| Taxes | 450/3 | €4,830 | €9,653 | +€4,823 | +99.8% |
| Other amounts payable | 47/48 | €50,336 | €28,303 | -€22,032 | -43.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,503 | €3,246 | -€5,258 | -61.8% |
| Other operating charges | 640/8 | €1,063 | €1,175 | +€113 | +10.6% |
| Gross operating margin | 9900 | -€2,620 | €28,306 | +€30,926 | |
| Operating profit (loss) | 9901 | -€12,186 | €23,885 | +€36,071 | |
| Financial income | 75/76B | - | €79 | +€79 | |
| Recurring financial income | 75 | - | €79 | +€79 | |
| Financial charges | 65/66B | €1,205 | €1,733 | +€529 | +43.9% |
| Recurring financial charges | 65 | €1,205 | €1,733 | +€529 | +43.9% |
| Profit (loss) for the period before taxes | 9903 | -€13,391 | €22,230 | +€35,621 | |
| Income taxes | 67/77 | €298 | €304 | +€6 | +2.0% |
| Profit (loss) for the period | 9904 | -€13,689 | €21,926 | +€35,615 | |
| Profit (loss) for the period to be appropriated | 9905 | -€13,689 | €21,926 | +€35,615 |
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 2 October 2026 via checked.be.