Incremento: 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.
Incremento
Largest movements
- Receivables within one year -€8,524
down €8,524 (-3.7%), from €230,546 to €222,021
of which Trade receivables: -€6,441
- Other debts -€18,430
down €18,430 (-10.6%), from €174,197 to €155,767
- Profit (loss) carried forward +€12,250
up €12,250 (+110.7%), from €11,065 to €23,316
- Trade debts -€8,625
down €8,625 (-61.6%), from €13,994 to €5,369
- Short-term financial debts +€3,685
up €3,685 (+34.2%), from €10,763 to €14,448
- Tax, wage and social debts +€2,595
up €2,595 (+449.1%), from €578 to €3,173
- Write-downs -€140,000
no longer reported in 2025 (was €140,000)
- Gross operating margin -€125,797
down €125,797 (-87.6%), from €143,547 to €17,749
- Other operating charges -€48,554
down €48,554 (-99.1%), from €48,979 to €425
- Taxes +€2,675
new in 2025: €2,675
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 | €231,057 | €222,532 | -€8,525 | -3.7% |
| Fixed assets | 21/28 | €171 | €171 | = | 0.0% |
| Financial fixed assets | 28 | €171 | €171 | = | 0.0% |
| Current assets | 29/58 | €230,886 | €222,361 | -€8,525 | -3.7% |
| Amounts receivable within one year | 40/41 | €230,546 | €222,021 | -€8,524 | -3.7% |
| Trade receivables | 40 | €8,441 | €2,000 | -€6,441 | -76.3% |
| Other amounts receivable | 41 | €222,104 | €220,021 | -€2,083 | -0.9% |
| Cash at bank and in hand | 54/58 | €1 | - | -€1 | |
| Deferred charges and accrued income | 490/1 | €340 | €340 | = | 0.0% |
| Total equity and liabilities | 10/49 | €231,057 | €222,532 | -€8,525 | -3.7% |
| Equity | 10/15 | €31,525 | €43,776 | +€12,250 | +38.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,065 | €23,316 | +€12,250 | +110.7% |
| Amounts payable | 17/49 | €199,532 | €178,757 | -€20,775 | -10.4% |
| Amounts payable within one year | 42/48 | €199,532 | €178,757 | -€20,775 | -10.4% |
| Financial debts | 43 | €10,763 | €14,448 | +€3,685 | +34.2% |
| Credit institutions | 430/8 | €10,763 | €14,448 | +€3,685 | +34.2% |
| Trade debts | 44 | €13,994 | €5,369 | -€8,625 | -61.6% |
| Suppliers | 440/4 | €13,994 | €5,369 | -€8,625 | -61.6% |
| Taxes, remuneration and social security | 45 | €578 | €3,173 | +€2,595 | +449.1% |
| Taxes | 450/3 | €578 | €3,173 | +€2,595 | +449.1% |
| Other amounts payable | 47/48 | €174,197 | €155,767 | -€18,430 | -10.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €140,000 | - | -€140,000 | |
| Other operating charges | 640/8 | €48,979 | €425 | -€48,554 | -99.1% |
| Gross operating margin | 9900 | €143,547 | €17,749 | -€125,797 | -87.6% |
| Operating profit (loss) | 9901 | -€45,432 | €17,324 | +€62,756 | |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €3,830 | €2,399 | -€1,431 | -37.4% |
| Recurring financial charges | 65 | €3,830 | €2,399 | -€1,431 | -37.4% |
| Profit (loss) for the period before taxes | 9903 | -€49,261 | €14,925 | +€64,186 | |
| Income taxes | 67/77 | - | €2,675 | +€2,675 | |
| Profit (loss) for the period | 9904 | -€49,261 | €12,250 | +€61,511 | |
| Profit (loss) for the period to be appropriated | 9905 | -€49,261 | €12,250 | +€61,511 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.