I & G: 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.
I & G
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Other debts +€20,936
up €20,936 (+451.8%), from €4,634 to €25,569
- Debts after one year -€20,122
down €20,122 (-11.0%), from €182,863 to €162,740
of which Financial debts: -€25,544
- Gross operating margin -€1,093
down €1,093 (-2.7%), from €40,733 to €39,639
- Financial charges -€957
down €957 (-9.8%), from €9,735 to €8,778
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 | €423,711 | €423,395 | -€316 | -0.1% |
| Fixed assets | 21/28 | €418,583 | €418,583 | = | 0.0% |
| Tangible fixed assets | 22/27 | €417,083 | €417,083 | = | 0.0% |
| Land and buildings | 22 | €417,083 | €417,083 | = | 0.0% |
| Financial fixed assets | 28 | €1,500 | €1,500 | = | 0.0% |
| Current assets | 29/58 | €5,128 | €4,812 | -€316 | -6.2% |
| Cash at bank and in hand | 54/58 | €5,128 | €4,812 | -€316 | -6.2% |
| Total equity and liabilities | 10/49 | €423,711 | €423,395 | -€316 | -0.1% |
| Equity | 10/15 | €202,518 | €204,508 | +€1,990 | +1.0% |
| Contributions | 10/11 | €56,200 | €56,200 | = | 0.0% |
| Reserves | 13 | €146,318 | €148,308 | +€1,990 | +1.4% |
| Distributable reserves | 133 | €146,318 | €148,308 | +€1,990 | +1.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €221,193 | €218,887 | -€2,306 | -1.0% |
| Amounts payable after more than one year | 17 | €182,863 | €162,740 | -€20,122 | -11.0% |
| Financial debts | 170/4 | €144,332 | €118,789 | -€25,544 | -17.7% |
| Other amounts payable | 178/9 | €38,530 | €43,952 | +€5,421 | +14.1% |
| Amounts payable within one year | 42/48 | €38,330 | €56,146 | +€17,816 | +46.5% |
| Current portion of amounts payable after more than one year | 42 | €24,689 | €25,544 | +€854 | +3.5% |
| Financial debts | 43 | €2,233 | €2,233 | = | 0.0% |
| Credit institutions | 430/8 | €2,233 | €2,233 | = | 0.0% |
| Other loans | 439 | €0 | - | = | |
| Trade debts | 44 | €126 | €0 | -€126 | -100.0% |
| Suppliers | 440/4 | €126 | €0 | -€126 | -100.0% |
| Advances received on contracts in progress | 46 | €3,800 | €0 | -€3,800 | -100.0% |
| Taxes, remuneration and social security | 45 | €2,848 | €2,800 | -€48 | -1.7% |
| Taxes | 450/3 | €2,848 | €2,800 | -€48 | -1.7% |
| Other amounts payable | 47/48 | €4,634 | €25,569 | +€20,936 | +451.8% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Other operating charges | 640/8 | €513 | €528 | +€14 | +2.8% |
| Gross operating margin | 9900 | €40,733 | €39,639 | -€1,093 | -2.7% |
| Operating profit (loss) | 9901 | €40,219 | €39,112 | -€1,108 | -2.8% |
| Financial charges | 65/66B | €9,735 | €8,778 | -€957 | -9.8% |
| Recurring financial charges | 65 | €9,735 | €8,778 | -€957 | -9.8% |
| Profit (loss) for the period before taxes | 9903 | €30,484 | €30,334 | -€151 | -0.5% |
| Income taxes | 67/77 | €9,548 | €9,500 | -€48 | -0.5% |
| Profit (loss) for the period | 9904 | €20,936 | €20,833 | -€103 | -0.5% |
| Profit (loss) for the period to be appropriated | 9905 | €20,936 | €20,833 | -€103 | -0.5% |
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 9 October 2026 via checked.be.