INSIGHT INFORMATION: 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.
INSIGHT INFORMATION
Largest movements
- Receivables within one year +€25,654
up €25,654 (+27.5%), from €93,441 to €119,094
of which Trade receivables: +€27,263
- Tangible fixed assets +€12,891
up €12,891 (+528.8%), from €2,438 to €15,329
of which Land and buildings: +€13,405
- Cash -€7,450
down €7,450 (-87.3%), from €8,529 to €1,079
mainly Receivables within one year (-€25,654) and Trade debts (-€15,191)
- Other debts +€28,956
up €28,956 (+206830.2%), from €14 to €28,970
- Trade debts -€15,191
down €15,191 (-14.5%), from €105,000 to €89,809
- Tax, wage and social debts +€8,211
up €8,211 (+1299.7%), from €632 to €8,843
- Reserves +€4,912
new in 2025: €4,912
- Profit (loss) carried forward +€3,550
no longer reported in 2025 (was -€3,550)
- Gross operating margin +€12,323
up €12,323 (+399.3%), from €3,087 to €15,410
- Other operating charges -€1,960
down €1,960 (-84.5%), from €2,320 to €360
- Taxes +€1,697
up €1,697 (+41.4%), from €4,095 to €5,792
- Depreciation +€566
up €566 (+420.0%), from €135 to €701
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 | €105,096 | €135,534 | +€30,438 | +29.0% |
| Fixed assets | 21/28 | €2,438 | €15,329 | +€12,891 | +528.8% |
| Tangible fixed assets | 22/27 | €2,438 | €15,329 | +€12,891 | +528.8% |
| Land and buildings | 22 | - | €13,405 | +€13,405 | |
| Plant, machinery and equipment | 23 | €2,438 | €1,923 | -€514 | -21.1% |
| Current assets | 29/58 | €102,658 | €120,205 | +€17,547 | +17.1% |
| Amounts receivable within one year | 40/41 | €93,441 | €119,094 | +€25,654 | +27.5% |
| Trade receivables | 40 | €4,363 | €31,626 | +€27,263 | +624.9% |
| Other amounts receivable | 41 | €89,078 | €87,468 | -€1,610 | -1.8% |
| Cash at bank and in hand | 54/58 | €8,529 | €1,079 | -€7,450 | -87.3% |
| Deferred charges and accrued income | 490/1 | €689 | €32 | -€657 | -95.3% |
| Total equity and liabilities | 10/49 | €105,096 | €135,534 | +€30,438 | +29.0% |
| Equity | 10/15 | -€550 | €7,912 | +€8,462 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | - | €4,912 | +€4,912 | |
| Distributable reserves | 133 | - | €4,912 | +€4,912 | |
| Profit (loss) carried forward | 14 | -€3,550 | - | +€3,550 | |
| Amounts payable | 17/49 | €105,646 | €127,622 | +€21,976 | +20.8% |
| Amounts payable within one year | 42/48 | €105,646 | €127,622 | +€21,976 | +20.8% |
| Trade debts | 44 | €105,000 | €89,809 | -€15,191 | -14.5% |
| Suppliers | 440/4 | €105,000 | €89,809 | -€15,191 | -14.5% |
| Taxes, remuneration and social security | 45 | €632 | €8,843 | +€8,211 | +1299.7% |
| Taxes | 450/3 | €632 | €8,843 | +€8,211 | +1299.7% |
| Other amounts payable | 47/48 | €14 | €28,970 | +€28,956 | +206830.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €135 | €701 | +€566 | +420.0% |
| Other operating charges | 640/8 | €2,320 | €360 | -€1,960 | -84.5% |
| Gross operating margin | 9900 | €3,087 | €15,410 | +€12,323 | +399.3% |
| Operating profit (loss) | 9901 | €632 | €14,350 | +€13,718 | +2170.9% |
| Financial income | 75/76B | €0 | €0 | -€0 | -97.4% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -97.4% |
| Financial charges | 65/66B | €88 | €96 | +€8 | +9.4% |
| Recurring financial charges | 65 | €88 | €96 | +€8 | +9.4% |
| Profit (loss) for the period before taxes | 9903 | €545 | €14,254 | +€13,709 | +2516.5% |
| Income taxes | 67/77 | €4,095 | €5,792 | +€1,697 | +41.4% |
| Profit (loss) for the period | 9904 | -€3,550 | €8,462 | +€12,012 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,550 | €8,462 | +€12,012 |
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 30 September 2026 via checked.be.