INFOCOPY: 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.
INFOCOPY
Largest movements
- Cash -€7,146
down €7,146 (-99.5%), from €7,181 to €35
mainly Net result for the year (-€7,158) and Tax, wage and social debts (-€5,206)
- Tangible fixed assets -€2,703
down €2,703 (-62.8%), from €4,304 to €1,601
of which Furniture and vehicles: -€2,703
- Stocks and contracts -€1,243
down €1,243 (-42.3%), from €2,938 to €1,695
- Receivables within one year -€962
down €962 (-8.8%), from €10,924 to €9,962
of which Other amounts receivable: -€1,451
- Profit (loss) carried forward -€7,158
down €7,158, from €446 to -€6,712
- Tax, wage and social debts -€5,206
down €5,206 (-84.1%), from €6,192 to €986
of which Taxes: -€5,206
- Trade debts +€419
new in 2025: €419
- Other operating charges -€5,261
down €5,261 (-97.8%), from €5,380 to €119
- Gross operating margin -€1,840
down €1,840 (-81.8%), from -€2,249 to -€4,089
- Depreciation +€536
up €536 (+24.7%), from €2,167 to €2,703
- Taxes -€205
down €205 (-83.8%), from €244 to €39
- Financial charges -€127
down €127 (-38.0%), from €334 to €207
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 | €25,347 | €13,293 | -€12,054 | -47.6% |
| Fixed assets | 21/28 | €4,304 | €1,601 | -€2,703 | -62.8% |
| Tangible fixed assets | 22/27 | €4,304 | €1,601 | -€2,703 | -62.8% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €4,304 | €1,601 | -€2,703 | -62.8% |
| Current assets | 29/58 | €21,043 | €11,692 | -€9,351 | -44.4% |
| Stocks and contracts in progress | 3 | €2,938 | €1,695 | -€1,243 | -42.3% |
| Stocks | 30/36 | €2,938 | €1,695 | -€1,243 | -42.3% |
| Amounts receivable within one year | 40/41 | €10,924 | €9,962 | -€962 | -8.8% |
| Trade receivables | 40 | €3,845 | €4,334 | +€489 | +12.7% |
| Other amounts receivable | 41 | €7,079 | €5,628 | -€1,451 | -20.5% |
| Cash at bank and in hand | 54/58 | €7,181 | €35 | -€7,146 | -99.5% |
| Total equity and liabilities | 10/49 | €25,347 | €13,293 | -€12,054 | -47.6% |
| Equity | 10/15 | €19,046 | €11,888 | -€7,158 | -37.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €446 | -€6,712 | -€7,158 | |
| Amounts payable | 17/49 | €6,301 | €1,406 | -€4,896 | -77.7% |
| Amounts payable within one year | 42/48 | €6,301 | €1,406 | -€4,896 | -77.7% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €109 | €0 | -€109 | -100% |
| Credit institutions | 430/8 | €109 | €0 | -€109 | -100% |
| Trade debts | 44 | - | €419 | +€419 | |
| Suppliers | 440/4 | - | €419 | +€419 | |
| Taxes, remuneration and social security | 45 | €6,192 | €986 | -€5,206 | -84.1% |
| Taxes | 450/3 | €6,192 | €986 | -€5,206 | -84.1% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,167 | €2,703 | +€536 | +24.7% |
| Other operating charges | 640/8 | €5,380 | €119 | -€5,261 | -97.8% |
| Gross operating margin | 9900 | -€2,249 | -€4,089 | -€1,840 | -81.8% |
| Operating profit (loss) | 9901 | -€9,796 | -€6,911 | +€2,885 | +29.4% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €334 | €207 | -€127 | -38.0% |
| Recurring financial charges | 65 | €334 | €207 | -€127 | -38.0% |
| Profit (loss) for the period before taxes | 9903 | -€10,130 | -€7,119 | +€3,012 | +29.7% |
| Income taxes | 67/77 | €244 | €39 | -€205 | -83.8% |
| Profit (loss) for the period | 9904 | -€10,374 | -€7,158 | +€3,216 | +31.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,374 | -€7,158 | +€3,216 | +31.0% |
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.