I/O: 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/O
Largest movements
- Cash +€760
up €760 (+5.0%), from €15,105 to €15,864
mainly Contributions, distributions and other (+€6,341) and Receivables within one year (+€389)
- Receivables within one year -€389
down €389 (-7.3%), from €5,320 to €4,931
- Deferred charges and accrued income +€224
up €224 (+121%), from €186 to €410
- Contributions +€6,341
up €6,341 (+51.1%), from €12,400 to €18,741
- Tax, wage and social debts -€2,859
down €2,859 (-83.7%), from €3,415 to €556
of which Remuneration and social security: -€2,500
- Other debts -€2,242
down €2,242 (-87.3%), from €2,567 to €325
- Profit (loss) carried forward -€1,109
down €1,109 (-6.9%), from -€15,993 to -€17,102
- Gross operating margin +€3,492
up €3,492 (+91.7%), from -€3,808 to -€316
- Depreciation -€245
down €245 (-62.7%), from €390 to €145
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 | €21,526 | €21,976 | +€450 | +2.1% |
| Fixed assets | 21/28 | €916 | €770 | -€145 | -15.9% |
| Tangible fixed assets | 22/27 | €481 | €335 | -€145 | -30.3% |
| Plant, machinery and equipment | 23 | €0 | - | -€0 | |
| Furniture and vehicles | 24 | €481 | €335 | -€145 | -30.3% |
| Financial fixed assets | 28 | €435 | €435 | = | 0.0% |
| Current assets | 29/58 | €20,611 | €21,206 | +€595 | +2.9% |
| Amounts receivable within one year | 40/41 | €5,320 | €4,931 | -€389 | -7.3% |
| Trade receivables | 40 | €5,320 | €4,931 | -€389 | -7.3% |
| Cash at bank and in hand | 54/58 | €15,105 | €15,864 | +€760 | +5.0% |
| Deferred charges and accrued income | 490/1 | €186 | €410 | +€224 | +121% |
| Total equity and liabilities | 10/49 | €21,526 | €21,976 | +€450 | +2.1% |
| Equity | 10/15 | €14,988 | €20,220 | +€5,232 | +34.9% |
| Contributions | 10/11 | €12,400 | €18,741 | +€6,341 | +51.1% |
| Reserves | 13 | €18,581 | €18,581 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,874 | €1,874 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,874 | €1,874 | = | 0.0% |
| Tax-exempt reserves | 132 | €11,231 | €11,231 | = | 0.0% |
| Distributable reserves | 133 | €5,476 | €5,476 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,993 | -€17,102 | -€1,109 | -6.9% |
| Amounts payable | 17/49 | €6,538 | €1,756 | -€4,782 | -73.1% |
| Amounts payable within one year | 42/48 | €6,015 | €1,100 | -€4,915 | -81.7% |
| Trade debts | 44 | €32 | €219 | +€187 | +577% |
| Suppliers | 440/4 | €32 | €219 | +€187 | +577% |
| Taxes, remuneration and social security | 45 | €3,415 | €556 | -€2,859 | -83.7% |
| Taxes | 450/3 | €915 | €556 | -€359 | -39.2% |
| Remuneration and social security | 454/9 | €2,500 | - | -€2,500 | |
| Other amounts payable | 47/48 | €2,567 | €325 | -€2,242 | -87.3% |
| Accrued charges and deferred income | 492/3 | €523 | €656 | +€132 | +25.3% |
| Non-recurring operating income | 76A | - | €775 | +€775 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €390 | €145 | -€245 | -62.7% |
| Other operating charges | 640/8 | €566 | €575 | +€9 | +1.6% |
| Non-recurring operating charges | 66A | €16 | - | -€16 | |
| Gross operating margin | 9900 | -€3,808 | -€316 | +€3,492 | +91.7% |
| Operating profit (loss) | 9901 | -€4,780 | -€1,037 | +€3,743 | +78.3% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €80 | €72 | -€7 | -9.4% |
| Recurring financial charges | 65 | €80 | €72 | -€7 | -9.4% |
| Profit (loss) for the period before taxes | 9903 | -€4,860 | -€1,109 | +€3,751 | +77.2% |
| Profit (loss) for the period | 9904 | -€4,860 | -€1,109 | +€3,751 | +77.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,860 | -€1,109 | +€3,751 | +77.2% |
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 17 October 2026 via checked.be.