Impact: 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.
Impact
Largest movements
- Current investments +€56,621
up €56,621 (+9.7%), from €582,743 to €639,363
- Cash -€53,462
down €53,462 (-68.4%), from €78,133 to €24,670
mainly Current investments (-€56,621) and Receivables within one year (-€8,027)
- Receivables within one year +€8,027
up €8,027 (+178.4%), from €4,500 to €12,527
of which Trade receivables: +€12,000
- Reserves +€12,455
up €12,455 (+5.9%), from €212,783 to €225,238
of which Distributable reserves: +€12,455
- Financial income -€5,828
down €5,828 (-29.3%), from €19,905 to €14,078
- Taxes -€1,667
down €1,667 (-26.7%), from €6,245 to €4,578
- Gross operating margin +€1,068
up €1,068 (+44.8%), from €2,382 to €3,451
- Financial charges -€236
down €236 (-71.4%), from €331 to €95
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 | €665,375 | €676,561 | +€11,185 | +1.7% |
| Current assets | 29/58 | €665,375 | €676,561 | +€11,185 | +1.7% |
| Amounts receivable within one year | 40/41 | €4,500 | €12,527 | +€8,027 | +178.4% |
| Trade receivables | 40 | - | €12,000 | +€12,000 | |
| Other amounts receivable | 41 | €4,500 | €527 | -€3,973 | -88.3% |
| Current investments | 50/53 | €582,743 | €639,363 | +€56,621 | +9.7% |
| Cash at bank and in hand | 54/58 | €78,133 | €24,670 | -€53,462 | -68.4% |
| Total equity and liabilities | 10/49 | €665,375 | €676,561 | +€11,185 | +1.7% |
| Equity | 10/15 | €655,828 | €668,283 | +€12,455 | +1.9% |
| Contributions | 10/11 | €443,045 | €443,045 | = | 0.0% |
| Contributions outside capital | 11 | €443,045 | €443,045 | = | 0.0% |
| Share premium | 1100/10 | €443,045 | €443,045 | = | 0.0% |
| Reserves | 13 | €212,783 | €225,238 | +€12,455 | +5.9% |
| Non-distributable reserves | 130/1 | €45,420 | €45,420 | = | 0.0% |
| Reserves not available under the articles | 1311 | €45,420 | €45,420 | = | 0.0% |
| Distributable reserves | 133 | €167,363 | €179,818 | +€12,455 | +7.4% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €9,548 | €8,278 | -€1,270 | -13.3% |
| Amounts payable within one year | 42/48 | €9,548 | €8,278 | -€1,270 | -13.3% |
| Taxes, remuneration and social security | 45 | €3,805 | - | -€3,805 | |
| Taxes | 450/3 | €3,805 | - | -€3,805 | |
| Other amounts payable | 47/48 | €5,742 | €8,278 | +€2,535 | +44.1% |
| Other operating charges | 640/8 | €384 | €401 | +€17 | +4.3% |
| Gross operating margin | 9900 | €2,382 | €3,451 | +€1,068 | +44.8% |
| Operating profit (loss) | 9901 | €1,998 | €3,050 | +€1,052 | +52.6% |
| Financial income | 75/76B | €19,905 | €14,078 | -€5,828 | -29.3% |
| Recurring financial income | 75 | €19,905 | €14,078 | -€5,828 | -29.3% |
| Financial charges | 65/66B | €331 | €95 | -€236 | -71.4% |
| Recurring financial charges | 65 | €331 | €95 | -€236 | -71.4% |
| Profit (loss) for the period before taxes | 9903 | €21,573 | €17,033 | -€4,540 | -21.0% |
| Income taxes | 67/77 | €6,245 | €4,578 | -€1,667 | -26.7% |
| Profit (loss) for the period | 9904 | €15,328 | €12,455 | -€2,873 | -18.7% |
| Profit (loss) for the period to be appropriated | 9905 | €15,328 | €12,455 | -€2,873 | -18.7% |
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 10 October 2026 via checked.be.