IM75 & O: 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.
IM75 & O
Largest movements
No asset line moved by more than 1% of the balance sheet total.
No liability line moved by more than 1% of the balance sheet total.
No income-statement line moved by more than 1% of the activity.
From the 2024 result to the 2025 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
Cash bridge derived
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €14,925 | €14,925 | = | 0.0% |
| Current assets | 29/58 | €14,925 | €14,925 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €14,925 | €14,925 | = | 0.0% |
| Other amounts receivable | 41 | €14,925 | €14,925 | = | 0.0% |
| Total equity and liabilities | 10/49 | €14,925 | €14,925 | = | 0.0% |
| Equity | 10/15 | €14,925 | €14,925 | = | 0.0% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Capital | 10 | €15,000 | €15,000 | = | 0.0% |
| Issued capital | 100 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€75 | -€75 | = | 0.0% |
| Financial charges | 65/66B | €75 | - | -€75 | |
| Recurring financial charges | 65 | €75 | - | -€75 | |
| Profit (loss) for the period before taxes | 9903 | -€75 | - | +€75 | |
| Profit (loss) for the period | 9904 | -€75 | - | +€75 | |
| Profit (loss) for the period to be appropriated | 9905 | -€75 | - | +€75 |
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.