INSIGHT Q: 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 Q
Largest movements
- Cash -€6,028
down €6,028 (-68.4%), from €8,810 to €2,782
mainly Other debts (-€4,822) and Investment in fixed assets (net) (-€3,199)
- Tangible fixed assets +€2,705
up €2,705 (+348.8%), from €776 to €3,481
- Other debts -€4,822
down €4,822 (-6.7%), from €71,549 to €66,728
- Profit (loss) carried forward +€1,501
up €1,501 (+1.5%), from -€97,665 to -€96,165
- Gross operating margin -€3,463
down €3,463 (-58.6%), from €5,907 to €2,444
- Depreciation +€89
up €89 (+22.0%), from €405 to €494
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 | €9,586 | €6,263 | -€3,323 | -34.7% |
| Fixed assets | 21/28 | €776 | €3,481 | +€2,705 | +348.8% |
| Tangible fixed assets | 22/27 | €776 | €3,481 | +€2,705 | +348.8% |
| Furniture and vehicles | 24 | €776 | €3,481 | +€2,705 | +348.8% |
| Current assets | 29/58 | €8,810 | €2,782 | -€6,028 | -68.4% |
| Cash at bank and in hand | 54/58 | €8,810 | €2,782 | -€6,028 | -68.4% |
| Total equity and liabilities | 10/49 | €9,586 | €6,263 | -€3,323 | -34.7% |
| Equity | 10/15 | -€85,069 | -€83,569 | +€1,501 | +1.8% |
| Contributions | 10/11 | €6,205 | €6,205 | = | 0.0% |
| Reserves | 13 | €6,390 | €6,390 | = | 0.0% |
| Tax-exempt reserves | 132 | €4,539 | €4,539 | = | 0.0% |
| Distributable reserves | 133 | €1,851 | €1,851 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€97,665 | -€96,165 | +€1,501 | +1.5% |
| Amounts payable | 17/49 | €94,655 | €89,832 | -€4,823 | -5.1% |
| Amounts payable after more than one year | 17 | €22,961 | €22,961 | = | 0.0% |
| Financial debts | 170/4 | €22,961 | €22,961 | = | 0.0% |
| Amounts payable within one year | 42/48 | €71,694 | €66,871 | -€4,823 | -6.7% |
| Trade debts | 44 | €145 | €143 | -€2 | -1.0% |
| Suppliers | 440/4 | €145 | €143 | -€2 | -1.0% |
| Other amounts payable | 47/48 | €71,549 | €66,728 | -€4,822 | -6.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €405 | €494 | +€89 | +22.0% |
| Other operating charges | 640/8 | €292 | €345 | +€53 | +18.2% |
| Gross operating margin | 9900 | €5,907 | €2,444 | -€3,463 | -58.6% |
| Operating profit (loss) | 9901 | €5,210 | €1,605 | -€3,605 | -69.2% |
| Financial charges | 65/66B | €112 | €104 | -€8 | -6.8% |
| Recurring financial charges | 65 | €112 | €104 | -€8 | -6.8% |
| Profit (loss) for the period before taxes | 9903 | €5,098 | €1,501 | -€3,597 | -70.6% |
| Profit (loss) for the period | 9904 | €5,098 | €1,501 | -€3,597 | -70.6% |
| Profit (loss) for the period to be appropriated | 9905 | €5,098 | €1,501 | -€3,597 | -70.6% |
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 11 October 2026 via checked.be.