i-graph: 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-graph
Largest movements
- Receivables within one year -€9,971
down €9,971 (-76.8%), from €12,985 to €3,014
of which Trade receivables: -€11,345
- Tangible fixed assets -€7,424
down €7,424 (-27.6%), from €26,913 to €19,489
of which Land and buildings: -€9,469
- Cash -€2,562
down €2,562 (-2.6%), from €100,358 to €97,795
mainly Contributions, distributions and other (-€24,780) and Debts after one year (-€4,875)
- Reserves -€12,450
down €12,450 (-10.5%), from €118,205 to €105,755
of which Distributable reserves: -€12,450
- Debts after one year -€4,875
down €4,875 (-100.0%), from €4,875 to €0
- Tax, wage and social debts -€3,751
down €3,751 (-68.5%), from €5,479 to €1,727
- Other debts +€2,765
up €2,765, from €0 to €2,765
- Current portion of long-term debt -€1,625
down €1,625 (-25.0%), from €6,500 to €4,875
- Gross operating margin -€14,888
down €14,888 (-33.0%), from €45,068 to €30,181
- Taxes -€3,616
down €3,616 (-40.3%), from €8,974 to €5,358
- Financial charges -€1,097
down €1,097 (-74.8%), from €1,467 to €370
- Depreciation +€808
up €808 (+7.9%), from €10,268 to €11,077
- Financial income +€457
up €457 (+4681.6%), from €10 to €467
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 | €141,368 | €121,496 | -€19,873 | -14.1% |
| Fixed assets | 21/28 | €26,913 | €19,489 | -€7,424 | -27.6% |
| Tangible fixed assets | 22/27 | €26,913 | €19,489 | -€7,424 | -27.6% |
| Land and buildings | 22 | €24,622 | €15,153 | -€9,469 | -38.5% |
| Plant, machinery and equipment | 23 | €2,291 | €1,261 | -€1,030 | -45.0% |
| Furniture and vehicles | 24 | - | €3,075 | +€3,075 | |
| Current assets | 29/58 | €114,455 | €102,007 | -€12,448 | -10.9% |
| Amounts receivable within one year | 40/41 | €12,985 | €3,014 | -€9,971 | -76.8% |
| Trade receivables | 40 | €11,345 | €0 | -€11,345 | -100.0% |
| Other amounts receivable | 41 | €1,640 | €3,014 | +€1,374 | +83.8% |
| Cash at bank and in hand | 54/58 | €100,358 | €97,795 | -€2,562 | -2.6% |
| Deferred charges and accrued income | 490/1 | €1,113 | €1,198 | +€85 | +7.6% |
| Total equity and liabilities | 10/49 | €141,368 | €121,496 | -€19,873 | -14.1% |
| Equity | 10/15 | €124,417 | €111,975 | -€12,442 | -10.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €118,205 | €105,755 | -€12,450 | -10.5% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €118,205 | €105,755 | -€12,450 | -10.5% |
| Profit (loss) carried forward | 14 | €12 | €20 | +€8 | +60.7% |
| Amounts payable | 17/49 | €16,951 | €9,521 | -€7,430 | -43.8% |
| Amounts payable after more than one year | 17 | €4,875 | €0 | -€4,875 | -100.0% |
| Financial debts | 170/4 | €4,875 | €0 | -€4,875 | -100.0% |
| Amounts payable within one year | 42/48 | €12,076 | €9,521 | -€2,555 | -21.2% |
| Current portion of amounts payable after more than one year | 42 | €6,500 | €4,875 | -€1,625 | -25.0% |
| Trade debts | 44 | €98 | €154 | +€56 | +57.9% |
| Suppliers | 440/4 | €98 | €154 | +€56 | +57.9% |
| Taxes, remuneration and social security | 45 | €5,479 | €1,727 | -€3,751 | -68.5% |
| Taxes | 450/3 | €5,479 | €1,727 | -€3,751 | -68.5% |
| Other amounts payable | 47/48 | €0 | €2,765 | +€2,765 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,268 | €11,077 | +€808 | +7.9% |
| Other operating charges | 640/8 | €1,584 | €1,506 | -€78 | -4.9% |
| Gross operating margin | 9900 | €45,068 | €30,181 | -€14,888 | -33.0% |
| Operating profit (loss) | 9901 | €33,216 | €17,598 | -€15,618 | -47.0% |
| Financial income | 75/76B | €10 | €467 | +€457 | +4681.6% |
| Recurring financial income | 75 | €10 | €467 | +€457 | +4681.6% |
| Financial charges | 65/66B | €1,467 | €370 | -€1,097 | -74.8% |
| Recurring financial charges | 65 | €1,467 | €370 | -€1,097 | -74.8% |
| Profit (loss) for the period before taxes | 9903 | €31,759 | €17,695 | -€14,063 | -44.3% |
| Income taxes | 67/77 | €8,974 | €5,358 | -€3,616 | -40.3% |
| Profit (loss) for the period | 9904 | €22,785 | €12,338 | -€10,447 | -45.9% |
| Profit (loss) for the period to be appropriated | 9905 | €22,785 | €12,338 | -€10,447 | -45.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.