Idioom: 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.
Idioom
Largest movements
- Cash +€15,610
up €15,610 (+95.9%), from €16,276 to €31,886
mainly Depreciation (+€7,841) and Deferred charges and accrued income (+€3,735)
- Tangible fixed assets -€7,841
down €7,841 (-29.3%), from €26,766 to €18,925
- Deferred charges and accrued income -€3,735
down €3,735 (-81.8%), from €4,567 to €832
- Other debts +€2,287
up €2,287 (+5.2%), from €43,867 to €46,154
- Reserves +€1,857
up €1,857 (+1356.2%), from €137 to €1,993
- Trade debts -€571
no longer reported in 2025 (was €571)
- Depreciation -€4,597
down €4,597 (-37.0%), from €12,438 to €7,841
- Gross operating margin -€2,931
down €2,931 (-18.3%), from €15,994 to €13,063
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 | €47,609 | €51,643 | +€4,034 | +8.5% |
| Fixed assets | 21/28 | €26,766 | €18,925 | -€7,841 | -29.3% |
| Tangible fixed assets | 22/27 | €26,766 | €18,925 | -€7,841 | -29.3% |
| Furniture and vehicles | 24 | €26,766 | €18,925 | -€7,841 | -29.3% |
| Current assets | 29/58 | €20,843 | €32,718 | +€11,875 | +57.0% |
| Cash at bank and in hand | 54/58 | €16,276 | €31,886 | +€15,610 | +95.9% |
| Deferred charges and accrued income | 490/1 | €4,567 | €832 | -€3,735 | -81.8% |
| Total equity and liabilities | 10/49 | €47,609 | €51,643 | +€4,034 | +8.5% |
| Equity | 10/15 | €237 | €2,093 | +€1,857 | +783.7% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €137 | €1,993 | +€1,857 | +1356.2% |
| Distributable reserves | 133 | €137 | €1,993 | +€1,857 | +1356.2% |
| Amounts payable | 17/49 | €47,372 | €49,550 | +€2,177 | +4.6% |
| Amounts payable within one year | 42/48 | €47,372 | €49,550 | +€2,177 | +4.6% |
| Trade debts | 44 | €571 | - | -€571 | |
| Suppliers | 440/4 | €571 | - | -€571 | |
| Taxes, remuneration and social security | 45 | €2,934 | €3,395 | +€461 | +15.7% |
| Taxes | 450/3 | €2,234 | €2,295 | +€61 | +2.7% |
| Remuneration and social security | 454/9 | €700 | €1,100 | +€400 | +57.1% |
| Other amounts payable | 47/48 | €43,867 | €46,154 | +€2,287 | +5.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,438 | €7,841 | -€4,597 | -37.0% |
| Other operating charges | 640/8 | €321 | €224 | -€97 | -30.2% |
| Gross operating margin | 9900 | €15,994 | €13,063 | -€2,931 | -18.3% |
| Operating profit (loss) | 9901 | €3,235 | €4,998 | +€1,763 | +54.5% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €32 | €104 | +€72 | +225.0% |
| Recurring financial charges | 65 | €32 | €104 | +€72 | +225.0% |
| Profit (loss) for the period before taxes | 9903 | €3,204 | €4,894 | +€1,690 | +52.7% |
| Income taxes | 67/77 | €2,234 | €2,178 | -€56 | -2.5% |
| Profit (loss) for the period | 9904 | €970 | €2,716 | +€1,746 | +180.0% |
| Profit (loss) for the period to be appropriated | 9905 | €970 | €2,716 | +€1,746 | +180.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.