Insight: 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.
Insight
Largest movements
- Receivables within one year +€2,563
up €2,563 (+50.6%), from €5,062 to €7,625
- Tangible fixed assets -€338
down €338 (-4.4%), from €7,776 to €7,438
- Cash -€257
no longer reported in 2015 (was €257)
mainly Investment in fixed assets (net) (-€4,356) and Debts within one year (-€3,492)
- Profit (loss) carried forward +€5,459
up €5,459 (+17.4%), from -€31,344 to -€25,885
- Debts within one year -€3,492
down €3,492 (-9.5%), from €36,939 to €33,447
- Depreciation -€6,716
down €6,716 (-58.9%), from €11,411 to €4,695
- Gross operating margin +€2,765
up €2,765 (+33.2%), from €8,329 to €11,094
From the 2014 result to the 2015 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 2014 and 2015 balance sheets and the 2015 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2014 | 2015 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €13,095 | €15,063 | +€1,968 | +15.0% |
| Fixed assets | 21/28 | €7,776 | €7,438 | -€338 | -4.4% |
| Tangible fixed assets | 22/27 | €7,776 | €7,438 | -€338 | -4.4% |
| Current assets | 29/58 | €5,319 | €7,625 | +€2,306 | +43.4% |
| Amounts receivable within one year | 40/41 | €5,062 | €7,625 | +€2,563 | +50.6% |
| Cash at bank and in hand | 54/58 | €257 | - | -€257 | |
| Total equity and liabilities | 10/49 | €13,095 | €15,063 | +€1,968 | +15.0% |
| Equity | 10/15 | -€23,844 | -€18,385 | +€5,459 | +22.9% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€31,344 | -€25,885 | +€5,459 | +17.4% |
| Amounts payable | 17/49 | €36,939 | €33,447 | -€3,492 | -9.5% |
| Amounts payable within one year | 42/48 | €36,939 | €33,447 | -€3,492 | -9.5% |
| Trade debts | 44 | €13,315 | €12,995 | -€320 | -2.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,411 | €4,695 | -€6,716 | -58.9% |
| Gross operating margin | 9900 | €8,329 | €11,094 | +€2,765 | +33.2% |
| Operating profit (loss) | 9901 | -€4,253 | €6,117 | +€10,370 | |
| Recurring financial charges | 65 | €947 | €862 | -€85 | -8.9% |
| Profit (loss) for the period before taxes | 9903 | -€5,519 | €5,459 | +€10,978 | |
| Profit (loss) for the period | 9904 | -€5,519 | €5,459 | +€10,978 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,519 | €5,459 | +€10,978 |
Source: filed annual accounts (NBB), financial years ended 31 December 2014 and 31 December 2015. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.