I Motion: 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.
I Motion
Largest movements
- Cash -€8,521
down €8,521 (-87.0%), from €9,795 to €1,274
mainly Net result for the year (-€6,884) and Deferred charges and accrued income (-€2,707)
- Tangible fixed assets -€4,149
down €4,149 (-32.2%), from €12,881 to €8,732
of which Leasing and similar rights: -€3,653
- Deferred charges and accrued income +€2,707
new in 2025: €2,707
- Profit (loss) carried forward -€6,884
down €6,884 (-14.7%), from -€46,708 to -€53,592
- Tax, wage and social debts -€1,588
down €1,588 (-31.7%), from €5,017 to €3,429
- Other debts -€1,259
down €1,259 (-2.8%), from €44,355 to €43,096
- Trade debts -€232
down €232 (-17.3%), from €1,336 to €1,104
- Gross operating margin -€11,962
down €11,962 (-99.0%), from €12,080 to €118
- Other operating charges -€1,895
down €1,895 (-54.2%), from €3,497 to €1,602
- Financial charges -€850
down €850 (-47.9%), from €1,774 to €923
- Taxes -€530
down €530 (-61.8%), from €858 to €328
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 | €22,826 | €12,863 | -€9,962 | -43.6% |
| Fixed assets | 21/28 | €13,031 | €8,882 | -€4,149 | -31.8% |
| Tangible fixed assets | 22/27 | €12,881 | €8,732 | -€4,149 | -32.2% |
| Furniture and vehicles | 24 | €1,943 | €1,447 | -€496 | -25.5% |
| Leasing and similar rights | 25 | €10,938 | €7,285 | -€3,653 | -33.4% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €9,795 | €3,981 | -€5,814 | -59.4% |
| Cash at bank and in hand | 54/58 | €9,795 | €1,274 | -€8,521 | -87.0% |
| Deferred charges and accrued income | 490/1 | - | €2,707 | +€2,707 | |
| Total equity and liabilities | 10/49 | €22,826 | €12,863 | -€9,962 | -43.6% |
| Equity | 10/15 | -€27,882 | -€34,766 | -€6,884 | -24.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €226 | €226 | = | 0.0% |
| Non-distributable reserves | 130/1 | €226 | €226 | = | 0.0% |
| Reserves not available under the articles | 1311 | €226 | €226 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€46,708 | -€53,592 | -€6,884 | -14.7% |
| Amounts payable | 17/49 | €50,708 | €47,629 | -€3,079 | -6.1% |
| Amounts payable within one year | 42/48 | €50,708 | €47,629 | -€3,079 | -6.1% |
| Trade debts | 44 | €1,336 | €1,104 | -€232 | -17.3% |
| Suppliers | 440/4 | €1,336 | €1,104 | -€232 | -17.3% |
| Taxes, remuneration and social security | 45 | €5,017 | €3,429 | -€1,588 | -31.7% |
| Taxes | 450/3 | €5,017 | €3,429 | -€1,588 | -31.7% |
| Other amounts payable | 47/48 | €44,355 | €43,096 | -€1,259 | -2.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,149 | €4,149 | = | 0.0% |
| Other operating charges | 640/8 | €3,497 | €1,602 | -€1,895 | -54.2% |
| Gross operating margin | 9900 | €12,080 | €118 | -€11,962 | -99.0% |
| Operating profit (loss) | 9901 | €4,434 | -€5,633 | -€10,067 | |
| Financial charges | 65/66B | €1,774 | €923 | -€850 | -47.9% |
| Recurring financial charges | 65 | €1,774 | €923 | -€850 | -47.9% |
| Profit (loss) for the period before taxes | 9903 | €2,661 | -€6,556 | -€9,217 | |
| Income taxes | 67/77 | €858 | €328 | -€530 | -61.8% |
| Profit (loss) for the period | 9904 | €1,803 | -€6,884 | -€8,687 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,803 | -€6,884 | -€8,687 |
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 3 October 2026 via checked.be.