INSIDE-INSIGHT: 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.
INSIDE-INSIGHT
Largest movements
- Cash +€8,253
up €8,253 (+47.1%), from €17,523 to €25,776
mainly Net result for the year (+€11,516) and Tax, wage and social debts (+€3,984)
- Stocks and contracts +€3,957
new in 2025: €3,957
- Deferred charges and accrued income -€3,903
down €3,903 (-71.3%), from €5,472 to €1,570
- Receivables within one year -€1,550
down €1,550 (-10.9%), from €14,175 to €12,625
of which Trade receivables: -€5,550
- Tangible fixed assets -€1,446
down €1,446 (-9.1%), from €15,931 to €14,485
of which Plant, machinery and equipment: -€858
- Tax, wage and social debts +€3,984
up €3,984 (+138.9%), from €2,869 to €6,853
of which Taxes: +€5,268
- Reserves +€1,083
up €1,083 (+2.4%), from €44,924 to €46,007
- Other operating charges -€11,113
down €11,113 (-93.3%), from €11,915 to €802
- Gross operating margin +€5,448
up €5,448 (+31.6%), from €17,224 to €22,672
- Taxes +€2,666
up €2,666 (+57.8%), from €4,615 to €7,281
- Depreciation +€1,599
up €1,599 (+132.1%), from €1,211 to €2,810
- Financial charges -€267
down €267 (-35.8%), from €747 to €479
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 | €53,101 | €58,413 | +€5,312 | +10.0% |
| Fixed assets | 21/28 | €15,931 | €14,485 | -€1,446 | -9.1% |
| Tangible fixed assets | 22/27 | €15,931 | €14,485 | -€1,446 | -9.1% |
| Plant, machinery and equipment | 23 | €1,648 | €790 | -€858 | -52.0% |
| Furniture and vehicles | 24 | €14,283 | €13,695 | -€588 | -4.1% |
| Leasing and similar rights | 25 | €0 | - | = | |
| Current assets | 29/58 | €37,170 | €43,927 | +€6,757 | +18.2% |
| Stocks and contracts in progress | 3 | - | €3,957 | +€3,957 | |
| Stocks | 30/36 | - | €3,957 | +€3,957 | |
| Amounts receivable within one year | 40/41 | €14,175 | €12,625 | -€1,550 | -10.9% |
| Trade receivables | 40 | €13,790 | €8,240 | -€5,550 | -40.2% |
| Other amounts receivable | 41 | €385 | €4,385 | +€4,000 | +1039.7% |
| Cash at bank and in hand | 54/58 | €17,523 | €25,776 | +€8,253 | +47.1% |
| Deferred charges and accrued income | 490/1 | €5,472 | €1,570 | -€3,903 | -71.3% |
| Total equity and liabilities | 10/49 | €53,101 | €58,413 | +€5,312 | +10.0% |
| Equity | 10/15 | €49,357 | €50,440 | +€1,083 | +2.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €44,924 | €46,007 | +€1,083 | +2.4% |
| Distributable reserves | 133 | €44,924 | €46,007 | +€1,083 | +2.4% |
| Profit (loss) carried forward | 14 | -€14,167 | -€14,167 | = | 0.0% |
| Amounts payable | 17/49 | €3,744 | €7,973 | +€4,229 | +112.9% |
| Amounts payable within one year | 42/48 | €3,744 | €7,973 | +€4,229 | +112.9% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €766 | €957 | +€191 | +24.9% |
| Suppliers | 440/4 | €766 | €957 | +€191 | +24.9% |
| Taxes, remuneration and social security | 45 | €2,869 | €6,853 | +€3,984 | +138.9% |
| Taxes | 450/3 | €1,585 | €6,853 | +€5,268 | +332.4% |
| Remuneration and social security | 454/9 | €1,284 | €0 | -€1,284 | -100.0% |
| Other amounts payable | 47/48 | €109 | €163 | +€54 | +49.4% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,211 | €2,810 | +€1,599 | +132.1% |
| Other operating charges | 640/8 | €11,915 | €802 | -€11,113 | -93.3% |
| Gross operating margin | 9900 | €17,224 | €22,672 | +€5,448 | +31.6% |
| Operating profit (loss) | 9901 | €4,098 | €19,059 | +€14,961 | +365.0% |
| Financial income | 75/76B | €60 | €217 | +€158 | +263.9% |
| Recurring financial income | 75 | €60 | €217 | +€158 | +263.9% |
| Financial charges | 65/66B | €747 | €479 | -€267 | -35.8% |
| Recurring financial charges | 65 | €747 | €479 | -€267 | -35.8% |
| Profit (loss) for the period before taxes | 9903 | €3,411 | €18,797 | +€15,386 | +451.0% |
| Income taxes | 67/77 | €4,615 | €7,281 | +€2,666 | +57.8% |
| Profit (loss) for the period | 9904 | -€1,204 | €11,516 | +€12,720 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,204 | €11,516 | +€12,720 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.