IMPROVE YOUR PERFORMANCE: 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.
IMPROVE YOUR PERFORMANCE
Largest movements
- Cash +€10,932
up €10,932 (+650.5%), from €1,681 to €12,613
mainly Net result for the year (+€4,601) and Receivables within one year (+€2,541)
- Receivables within one year -€2,541
down €2,541 (-70.1%), from €3,625 to €1,083
of which Trade receivables: -€3,139
- Tangible fixed assets -€1,363
down €1,363 (-54.2%), from €2,513 to €1,151
- Reserves +€4,259
new in 2025: €4,259
- Short-term financial debts -€4,000
no longer reported in 2025 (was €4,000)
- Tax, wage and social debts +€2,500
new in 2025: €2,500
- Trade debts +€2,000
new in 2025: €2,000
- Other debts +€1,928
up €1,928 (+89.3%), from €2,160 to €4,088
- Gross operating margin +€7,523
up €7,523 (+576.1%), from €1,306 to €8,828
- Purchases and services -€5,778
down €5,778 (-24.7%), from €23,380 to €17,602
- Taxes +€2,500
new in 2025: €2,500
- Turnover +€1,795
up €1,795 (+7.8%), from €22,985 to €24,780
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 | €7,818 | €14,847 | +€7,029 | +89.9% |
| Fixed assets | 21/28 | €2,513 | €1,151 | -€1,363 | -54.2% |
| Tangible fixed assets | 22/27 | €2,513 | €1,151 | -€1,363 | -54.2% |
| Plant, machinery and equipment | 23 | €2,513 | €1,151 | -€1,363 | -54.2% |
| Current assets | 29/58 | €5,305 | €13,696 | +€8,391 | +158.2% |
| Amounts receivable within one year | 40/41 | €3,625 | €1,083 | -€2,541 | -70.1% |
| Trade receivables | 40 | €3,139 | - | -€3,139 | |
| Other amounts receivable | 41 | €485 | €1,083 | +€598 | +123.3% |
| Cash at bank and in hand | 54/58 | €1,681 | €12,613 | +€10,932 | +650.5% |
| Total equity and liabilities | 10/49 | €7,818 | €14,847 | +€7,029 | +89.9% |
| Equity | 10/15 | €1,658 | €6,259 | +€4,601 | +277.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | - | €4,259 | +€4,259 | |
| Distributable reserves | 133 | - | €4,259 | +€4,259 | |
| Profit (loss) carried forward | 14 | -€342 | - | +€342 | |
| Amounts payable | 17/49 | €6,160 | €8,588 | +€2,428 | +39.4% |
| Amounts payable within one year | 42/48 | €6,160 | €8,588 | +€2,428 | +39.4% |
| Financial debts | 43 | €4,000 | - | -€4,000 | |
| Other loans | 439 | €4,000 | - | -€4,000 | |
| Trade debts | 44 | - | €2,000 | +€2,000 | |
| Suppliers | 440/4 | - | €2,000 | +€2,000 | |
| Taxes, remuneration and social security | 45 | - | €2,500 | +€2,500 | |
| Taxes | 450/3 | - | €2,500 | +€2,500 | |
| Other amounts payable | 47/48 | €2,160 | €4,088 | +€1,928 | +89.3% |
| Turnover | 70 | €22,985 | €24,780 | +€1,795 | +7.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €23,380 | €17,602 | -€5,778 | -24.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,575 | €1,363 | -€212 | -13.5% |
| Non-recurring operating charges | 66A | - | €184 | +€184 | |
| Gross operating margin | 9900 | €1,306 | €8,828 | +€7,523 | +576.1% |
| Operating profit (loss) | 9901 | -€269 | €7,281 | +€7,550 | |
| Financial charges | 65/66B | €73 | €181 | +€108 | +147.6% |
| Recurring financial charges | 65 | €73 | €181 | +€108 | +147.6% |
| Profit (loss) for the period before taxes | 9903 | -€342 | €7,101 | +€7,442 | |
| Income taxes | 67/77 | - | €2,500 | +€2,500 | |
| Profit (loss) for the period | 9904 | -€342 | €4,601 | +€4,942 | |
| Profit (loss) for the period to be appropriated | 9905 | -€342 | €4,601 | +€4,942 |
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.