IN HET GEMEENTEHUIS: 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 HET GEMEENTEHUIS
Largest movements
- Cash +€18,031
up €18,031 (+76.7%), from €23,504 to €41,535
mainly Net result for the year (+€21,734) and Other debts (+€9,845)
- Tangible fixed assets -€5,700
down €5,700 (-13.1%), from €43,613 to €37,913
of which Other tangible fixed assets: -€4,500
- Stocks and contracts +€1,221
up €1,221 (+29.1%), from €4,193 to €5,414
- Reserves +€16,734
up €16,734 (+58.0%), from €28,848 to €45,582
- Other debts +€9,845
up €9,845 (+47.5%), from €20,734 to €30,579
- Tax, wage and social debts -€7,371
down €7,371 (-39.8%), from €18,521 to €11,150
of which Taxes: -€8,087
- Current portion of long-term debt -€4,321
no longer reported in 2025 (was €4,321)
- Staff costs -€6,367
down €6,367 (-19.6%), from €32,406 to €26,039
- Gross operating margin +€3,685
up €3,685 (+6.2%), from €59,056 to €62,741
- Taxes +€1,294
up €1,294 (+33.9%), from €3,811 to €5,105
- Other operating charges -€1,290
down €1,290 (-35.1%), from €3,671 to €2,381
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.
Derived cash bridge
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 | €73,523 | €88,310 | +€14,787 | +20.1% |
| Fixed assets | 21/28 | €43,613 | €37,913 | -€5,700 | -13.1% |
| Tangible fixed assets | 22/27 | €43,613 | €37,913 | -€5,700 | -13.1% |
| Furniture and vehicles | 24 | €4,445 | €3,245 | -€1,200 | -27.0% |
| Other tangible fixed assets | 26 | €39,168 | €34,668 | -€4,500 | -11.5% |
| Current assets | 29/58 | €29,910 | €50,397 | +€20,487 | +68.5% |
| Stocks and contracts in progress | 3 | €4,193 | €5,414 | +€1,221 | +29.1% |
| Stocks | 30/36 | €4,193 | €5,414 | +€1,221 | +29.1% |
| Amounts receivable within one year | 40/41 | €2,213 | €2,989 | +€776 | +35.1% |
| Trade receivables | 40 | €357 | €2,969 | +€2,612 | +731% |
| Other amounts receivable | 41 | €1,855 | €20 | -€1,836 | -98.9% |
| Cash at bank and in hand | 54/58 | €23,504 | €41,535 | +€18,031 | +76.7% |
| Deferred charges and accrued income | 490/1 | - | €458 | +€458 | |
| Total equity and liabilities | 10/49 | €73,523 | €88,310 | +€14,787 | +20.1% |
| Equity | 10/15 | €29,848 | €46,582 | +€16,734 | +56.1% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €28,848 | €45,582 | +€16,734 | +58.0% |
| Distributable reserves | 133 | €28,848 | €45,582 | +€16,734 | +58.0% |
| Amounts payable | 17/49 | €43,675 | €41,728 | -€1,947 | -4.5% |
| Amounts payable within one year | 42/48 | €43,675 | €41,728 | -€1,947 | -4.5% |
| Current portion of amounts payable after more than one year | 42 | €4,321 | - | -€4,321 | |
| Trade debts | 44 | €100 | - | -€100 | |
| Suppliers | 440/4 | €100 | - | -€100 | |
| Taxes, remuneration and social security | 45 | €18,521 | €11,150 | -€7,371 | -39.8% |
| Taxes | 450/3 | €16,964 | €8,877 | -€8,087 | -47.7% |
| Remuneration and social security | 454/9 | €1,557 | €2,272 | +€716 | +46.0% |
| Other amounts payable | 47/48 | €20,734 | €30,579 | +€9,845 | +47.5% |
| Remuneration, social security and pensions | 62 | €32,406 | €26,039 | -€6,367 | -19.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,700 | €5,700 | = | 0.0% |
| Other operating charges | 640/8 | €3,671 | €2,381 | -€1,290 | -35.1% |
| Gross operating margin | 9900 | €59,056 | €62,741 | +€3,685 | +6.2% |
| Operating profit (loss) | 9901 | €17,279 | €28,622 | +€11,342 | +65.6% |
| Financial income | 75/76B | €22 | €9 | -€13 | -60.7% |
| Recurring financial income | 75 | €22 | €9 | -€13 | -60.7% |
| Financial charges | 65/66B | €2,258 | €1,791 | -€467 | -20.7% |
| Recurring financial charges | 65 | €2,258 | €1,791 | -€467 | -20.7% |
| Profit (loss) for the period before taxes | 9903 | €15,043 | €26,839 | +€11,796 | +78.4% |
| Income taxes | 67/77 | €3,811 | €5,105 | +€1,294 | +33.9% |
| Profit (loss) for the period | 9904 | €11,232 | €21,734 | +€10,502 | +93.5% |
| Profit (loss) for the period to be appropriated | 9905 | €11,232 | €21,734 | +€10,502 | +93.5% |
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 26 October 2026 via checked.be.