IN-HOUSE: 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-HOUSE
Largest movements
- Receivables within one year +€40,288
up €40,288 (+246%), from €16,357 to €56,645
of which Other amounts receivable: +€42,214
- Receivables after one year -€25,000
down €25,000 (-22.7%), from €110,000 to €85,000
- Reserves +€21,315
up €21,315 (+15.2%), from €139,985 to €161,300
of which Distributable reserves: +€23,175
- Tax, wage and social debts -€8,223
down €8,223 (-50.4%), from €16,326 to €8,103
- Trade debts +€4,335
up €4,335 (+161%), from €2,692 to €7,027
- Gross operating margin -€15,058
down €15,058 (-31.4%), from €47,885 to €32,827
- Taxes -€507
down €507 (-4.9%), from €10,381 to €9,873
From the 30-12-2024 result to the 30-12-2025 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 30-12-2024 and 30-12-2025 balance sheets and the 30-12-2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 30-12-2024 | 30-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €165,204 | €182,631 | +€17,427 | +10.5% |
| Fixed assets | 21/28 | €1,358 | €1,453 | +€95 | +7.0% |
| Tangible fixed assets | 22/27 | €1,269 | €1,364 | +€95 | +7.5% |
| Plant, machinery and equipment | 23 | €506 | €1,037 | +€531 | +105% |
| Furniture and vehicles | 24 | €762 | €327 | -€436 | -57.1% |
| Financial fixed assets | 28 | €89 | €89 | = | 0.0% |
| Current assets | 29/58 | €163,846 | €181,177 | +€17,332 | +10.6% |
| Amounts receivable after more than one year | 29 | €110,000 | €85,000 | -€25,000 | -22.7% |
| Other amounts receivable | 291 | €110,000 | €85,000 | -€25,000 | -22.7% |
| Amounts receivable within one year | 40/41 | €16,357 | €56,645 | +€40,288 | +246% |
| Trade receivables | 40 | €9,309 | €7,382 | -€1,927 | -20.7% |
| Other amounts receivable | 41 | €7,048 | €49,262 | +€42,214 | +599% |
| Cash at bank and in hand | 54/58 | €36,177 | €37,927 | +€1,751 | +4.8% |
| Deferred charges and accrued income | 490/1 | €1,311 | €1,605 | +€294 | +22.4% |
| Total equity and liabilities | 10/49 | €165,204 | €182,631 | +€17,427 | +10.5% |
| Equity | 10/15 | €146,185 | €167,500 | +€21,315 | +14.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €139,985 | €161,300 | +€21,315 | +15.2% |
| Non-distributable reserves | 130/1 | €1,859 | - | -€1,859 | |
| Reserves not available under the articles | 1311 | €1,859 | - | -€1,859 | |
| Distributable reserves | 133 | €138,126 | €161,300 | +€23,175 | +16.8% |
| Amounts payable | 17/49 | €19,019 | €15,130 | -€3,888 | -20.4% |
| Amounts payable within one year | 42/48 | €19,019 | €15,130 | -€3,888 | -20.4% |
| Trade debts | 44 | €2,692 | €7,027 | +€4,335 | +161% |
| Suppliers | 440/4 | €2,692 | €7,027 | +€4,335 | +161% |
| Taxes, remuneration and social security | 45 | €16,326 | €8,103 | -€8,223 | -50.4% |
| Taxes | 450/3 | €16,326 | €8,103 | -€8,223 | -50.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €810 | €892 | +€82 | +10.1% |
| Other operating charges | 640/8 | €1,065 | €1,121 | +€56 | +5.3% |
| Non-recurring operating charges | 66A | €196 | €162 | -€34 | -17.3% |
| Gross operating margin | 9900 | €47,885 | €32,827 | -€15,058 | -31.4% |
| Operating profit (loss) | 9901 | €45,814 | €30,651 | -€15,162 | -33.1% |
| Financial income | 75/76B | €3,065 | €2,767 | -€298 | -9.7% |
| Recurring financial income | 75 | €3,065 | €2,767 | -€298 | -9.7% |
| Financial charges | 65/66B | €271 | €238 | -€33 | -12.1% |
| Recurring financial charges | 65 | €271 | €238 | -€33 | -12.1% |
| Profit (loss) for the period before taxes | 9903 | €48,608 | €33,181 | -€15,428 | -31.7% |
| Income taxes | 67/77 | €10,381 | €9,873 | -€507 | -4.9% |
| Profit (loss) for the period | 9904 | €38,228 | €23,307 | -€14,920 | -39.0% |
| Profit (loss) for the period to be appropriated | 9905 | €38,228 | €23,307 | -€14,920 | -39.0% |
Source: filed annual accounts (NBB), financial years ended 30 December 2024 and 30 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.