INDUCTORBOILER: 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.
INDUCTORBOILER
Largest movements
- Cash -€105
down €105 (-99.7%), from €105 to €0
mainly Net result for the year (-€223) and Receivables within one year (-€22)
- Receivables within one year +€22
up €22 (+111%), from €20 to €42
- Profit (loss) carried forward -€223
down €223 (-4.1%), from -€5,472 to -€5,695
- Other debts +€96
new in 2025: €96
- Trade debts +€45
up €45 (+7.5%), from €597 to €642
- Gross operating margin +€832
up €832 (+92.6%), from -€899 to -€67
- Financial charges +€47
up €47 (+42.5%), from €110 to €156
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 | €125 | €42 | -€83 | -66.2% |
| Current assets | 29/58 | €125 | €42 | -€83 | -66.2% |
| Amounts receivable within one year | 40/41 | €20 | €42 | +€22 | +111% |
| Other amounts receivable | 41 | €20 | €42 | +€22 | +111% |
| Cash at bank and in hand | 54/58 | €105 | €0 | -€105 | -99.7% |
| Total equity and liabilities | 10/49 | €125 | €42 | -€83 | -66.2% |
| Equity | 10/15 | -€472 | -€695 | -€223 | -47.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,472 | -€5,695 | -€223 | -4.1% |
| Amounts payable | 17/49 | €597 | €737 | +€140 | +23.5% |
| Amounts payable within one year | 42/48 | €597 | €737 | +€140 | +23.5% |
| Trade debts | 44 | €597 | €642 | +€45 | +7.5% |
| Suppliers | 440/4 | €597 | €642 | +€45 | +7.5% |
| Other amounts payable | 47/48 | - | €96 | +€96 | |
| Gross operating margin | 9900 | -€899 | -€67 | +€832 | +92.6% |
| Operating profit (loss) | 9901 | -€899 | -€67 | +€832 | +92.6% |
| Financial charges | 65/66B | €110 | €156 | +€47 | +42.5% |
| Recurring financial charges | 65 | €110 | €156 | +€47 | +42.5% |
| Profit (loss) for the period before taxes | 9903 | -€1,009 | -€223 | +€786 | +77.9% |
| Profit (loss) for the period | 9904 | -€1,009 | -€223 | +€786 | +77.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,009 | -€223 | +€786 | +77.9% |
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 14 October 2026 via checked.be.