i - Screen: 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 - Screen
Largest movements
- Cash +€30,177
up €30,177 (+111.5%), from €27,072 to €57,249
mainly Depreciation (+€26,101) and Net result for the year (+€26,001)
- Tangible fixed assets -€26,101
down €26,101 (-6.9%), from €377,060 to €350,959
of which Land and buildings: -€22,489
- Receivables within one year -€12,000
down €12,000 (-50.0%), from €24,000 to €12,000
of which Trade receivables: -€12,000
- Profit (loss) carried forward +€26,001
up €26,001 (+165.5%), from €15,709 to €41,710
- Accrued charges and deferred income -€21,054
down €21,054 (-100.0%), from €21,054 to €0
- Debts after one year -€8,241
down €8,241 (-5.3%), from €156,728 to €148,487
- Investment grants -€4,713
down €4,713 (-5.5%), from €86,338 to €81,625
- Other operating charges -€22,174
down €22,174 (-98.2%), from €22,574 to €400
- Gross operating margin -€18,985
down €18,985 (-25.4%), from €74,734 to €55,749
- Financial charges -€7,830
down €7,830 (-49.6%), from €15,789 to €7,960
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 | €429,467 | €421,561 | -€7,907 | -1.8% |
| Fixed assets | 21/28 | €377,060 | €350,959 | -€26,101 | -6.9% |
| Tangible fixed assets | 22/27 | €377,060 | €350,959 | -€26,101 | -6.9% |
| Land and buildings | 22 | €362,934 | €340,445 | -€22,489 | -6.2% |
| Plant, machinery and equipment | 23 | €14,126 | €10,513 | -€3,613 | -25.6% |
| Current assets | 29/58 | €52,407 | €70,602 | +€18,195 | +34.7% |
| Amounts receivable within one year | 40/41 | €24,000 | €12,000 | -€12,000 | -50.0% |
| Trade receivables | 40 | €24,000 | €12,000 | -€12,000 | -50.0% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €27,072 | €57,249 | +€30,177 | +111.5% |
| Deferred charges and accrued income | 490/1 | €1,335 | €1,352 | +€17 | +1.3% |
| Total equity and liabilities | 10/49 | €429,467 | €421,561 | -€7,907 | -1.8% |
| Equity | 10/15 | €251,047 | €272,335 | +€21,288 | +8.5% |
| Contributions | 10/11 | €149,000 | €149,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,709 | €41,710 | +€26,001 | +165.5% |
| Investment grants | 15 | €86,338 | €81,625 | -€4,713 | -5.5% |
| Amounts payable | 17/49 | €178,420 | €149,226 | -€29,194 | -16.4% |
| Amounts payable after more than one year | 17 | €156,728 | €148,487 | -€8,241 | -5.3% |
| Financial debts | 170/4 | €156,728 | €148,487 | -€8,241 | -5.3% |
| Amounts payable within one year | 42/48 | €638 | €738 | +€101 | +15.8% |
| Trade debts | 44 | €638 | €351 | -€287 | -45.0% |
| Suppliers | 440/4 | €638 | €351 | -€287 | -45.0% |
| Other amounts payable | 47/48 | - | €387 | +€387 | |
| Accrued charges and deferred income | 492/3 | €21,054 | €0 | -€21,054 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,101 | €26,101 | +€0 | 0.0% |
| Other operating charges | 640/8 | €22,574 | €400 | -€22,174 | -98.2% |
| Gross operating margin | 9900 | €74,734 | €55,749 | -€18,985 | -25.4% |
| Operating profit (loss) | 9901 | €26,059 | €29,248 | +€3,189 | +12.2% |
| Financial income | 75/76B | €4,714 | €4,713 | -€1 | 0.0% |
| Recurring financial income | 75 | €4,714 | €4,713 | -€1 | 0.0% |
| Financial charges | 65/66B | €15,789 | €7,960 | -€7,830 | -49.6% |
| Recurring financial charges | 65 | €15,789 | €7,960 | -€7,830 | -49.6% |
| Profit (loss) for the period before taxes | 9903 | €14,984 | €26,001 | +€11,018 | +73.5% |
| Profit (loss) for the period | 9904 | €14,984 | €26,001 | +€11,018 | +73.5% |
| Profit (loss) for the period to be appropriated | 9905 | €14,984 | €26,001 | +€11,018 | +73.5% |
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.