IN CHARGE: 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.
IN CHARGE
Largest movements
- Cash +€26,355
up €26,355 (+1675.7%), from €1,573 to €27,928
mainly Net result for the year (+€17,561) and Depreciation (+€17,078)
- Tangible fixed assets -€17,078
down €17,078 (-42.4%), from €40,265 to €23,186
of which Furniture and vehicles: -€16,770
- Receivables within one year +€14,247
up €14,247 (+103.0%), from €13,829 to €28,075
of which Other amounts receivable: +€11,604
- Reserves +€17,580
up €17,580 (+77.6%), from €22,652 to €40,231
- Tax, wage and social debts +€14,142
up €14,142 (+233.2%), from €6,063 to €20,206
of which Taxes: +€14,142
- Current portion of long-term debt -€10,489
down €10,489 (-74.7%), from €14,034 to €3,545
- Trade debts +€6,854
up €6,854 (+141.2%), from €4,854 to €11,708
- Debts after one year -€4,545
down €4,545 (-82.0%), from €5,545 to €1,000
- Gross operating margin +€29,582
up €29,582 (+144.4%), from €20,481 to €50,063
- Taxes +€10,423
up €10,423, from €0 to €10,423
- Other operating charges +€3,180
up €3,180 (+875.3%), from €363 to €3,543
- Financial charges -€1,203
down €1,203 (-41.6%), from €2,892 to €1,689
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 | €55,666 | €79,190 | +€23,524 | +42.3% |
| Fixed assets | 21/28 | €40,265 | €23,186 | -€17,078 | -42.4% |
| Tangible fixed assets | 22/27 | €40,265 | €23,186 | -€17,078 | -42.4% |
| Plant, machinery and equipment | 23 | €1,060 | €752 | -€308 | -29.1% |
| Furniture and vehicles | 24 | €39,204 | €22,434 | -€16,770 | -42.8% |
| Current assets | 29/58 | €15,402 | €56,004 | +€40,602 | +263.6% |
| Amounts receivable within one year | 40/41 | €13,829 | €28,075 | +€14,247 | +103.0% |
| Trade receivables | 40 | €13,617 | €16,260 | +€2,643 | +19.4% |
| Other amounts receivable | 41 | €212 | €11,815 | +€11,604 | +5486.5% |
| Cash at bank and in hand | 54/58 | €1,573 | €27,928 | +€26,355 | +1675.7% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €55,666 | €79,190 | +€23,524 | +42.3% |
| Equity | 10/15 | €25,170 | €42,731 | +€17,561 | +69.8% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €22,652 | €40,231 | +€17,580 | +77.6% |
| Distributable reserves | 133 | €22,652 | €40,231 | +€17,580 | +77.6% |
| Profit (loss) carried forward | 14 | €18 | - | -€18 | |
| Amounts payable | 17/49 | €30,496 | €36,459 | +€5,962 | +19.6% |
| Amounts payable after more than one year | 17 | €5,545 | €1,000 | -€4,545 | -82.0% |
| Financial debts | 170/4 | €5,545 | €1,000 | -€4,545 | -82.0% |
| Amounts payable within one year | 42/48 | €24,951 | €35,459 | +€10,507 | +42.1% |
| Current portion of amounts payable after more than one year | 42 | €14,034 | €3,545 | -€10,489 | -74.7% |
| Trade debts | 44 | €4,854 | €11,708 | +€6,854 | +141.2% |
| Suppliers | 440/4 | €4,854 | €11,708 | +€6,854 | +141.2% |
| Taxes, remuneration and social security | 45 | €6,063 | €20,206 | +€14,142 | +233.2% |
| Taxes | 450/3 | €6,063 | €20,206 | +€14,142 | +233.2% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,210 | €17,078 | -€132 | -0.8% |
| Other operating charges | 640/8 | €363 | €3,543 | +€3,180 | +875.3% |
| Gross operating margin | 9900 | €20,481 | €50,063 | +€29,582 | +144.4% |
| Operating profit (loss) | 9901 | €2,908 | €29,442 | +€26,534 | +912.5% |
| Financial income | 75/76B | €3 | €231 | +€228 | +7922.9% |
| Recurring financial income | 75 | €3 | €231 | +€228 | +7922.9% |
| Financial charges | 65/66B | €2,892 | €1,689 | -€1,203 | -41.6% |
| Recurring financial charges | 65 | €2,892 | €1,689 | -€1,203 | -41.6% |
| Profit (loss) for the period before taxes | 9903 | €18 | €27,984 | +€27,965 | +152068.3% |
| Income taxes | 67/77 | €0 | €10,423 | +€10,423 | |
| Profit (loss) for the period | 9904 | €18 | €17,561 | +€17,543 | +95392.8% |
| Profit (loss) for the period to be appropriated | 9905 | €18 | €17,561 | +€17,543 | +95392.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.