INTERNO: 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.
INTERNO
Largest movements
- Tangible fixed assets -€3,703
down €3,703 (-30.5%), from €12,123 to €8,420
- Cash +€3,303
up €3,303 (+3753.6%), from €88 to €3,391
mainly Net result for the year (+€4,497) and Depreciation (+€3,703)
- Receivables within one year +€2,950
up €2,950 (+35.5%), from €8,300 to €11,250
of which Trade receivables: +€7,194
- Profit (loss) carried forward +€4,498
up €4,498 (+9.9%), from -€45,453 to -€40,955
- Trade debts -€3,365
down €3,365 (-16.1%), from €20,897 to €17,532
of which Suppliers: -€3,365
- Tax, wage and social debts +€3,178
up €3,178 (+122.5%), from €2,593 to €5,771
- Current portion of long-term debt -€2,058
no longer reported in 2025 (was €2,058)
- Other debts +€1,000
up €1,000 (+14.0%), from €7,146 to €8,146
- Gross operating margin +€23,050
up €23,050, from -€2,486 to €20,564
- Taxes +€7,198
new in 2025: €7,198
- Financial charges +€252
up €252 (+35.7%), from €706 to €958
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 | €20,511 | €23,062 | +€2,551 | +12.4% |
| Fixed assets | 21/28 | €12,123 | €8,420 | -€3,703 | -30.5% |
| Tangible fixed assets | 22/27 | €12,123 | €8,420 | -€3,703 | -30.5% |
| Other tangible fixed assets | 26 | €12,123 | €8,420 | -€3,703 | -30.5% |
| Current assets | 29/58 | €8,388 | €14,641 | +€6,253 | +74.6% |
| Amounts receivable within one year | 40/41 | €8,300 | €11,250 | +€2,950 | +35.5% |
| Trade receivables | 40 | €2,412 | €9,606 | +€7,194 | +298.3% |
| Other amounts receivable | 41 | €5,888 | €1,644 | -€4,244 | -72.1% |
| Cash at bank and in hand | 54/58 | €88 | €3,391 | +€3,303 | +3753.6% |
| Total equity and liabilities | 10/49 | €20,511 | €23,062 | +€2,551 | +12.4% |
| Equity | 10/15 | -€24,993 | -€20,495 | +€4,498 | +18.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€45,453 | -€40,955 | +€4,498 | +9.9% |
| Amounts payable | 17/49 | €45,504 | €43,557 | -€1,947 | -4.3% |
| Amounts payable within one year | 42/48 | €44,802 | €43,557 | -€1,245 | -2.8% |
| Current portion of amounts payable after more than one year | 42 | €2,058 | - | -€2,058 | |
| Trade debts | 44 | €20,897 | €17,532 | -€3,365 | -16.1% |
| Suppliers | 440/4 | €19,827 | €16,462 | -€3,365 | -17.0% |
| Bills of exchange payable | 441 | €1,070 | €1,070 | -€0 | 0.0% |
| Advances received on contracts in progress | 46 | €12,108 | €12,108 | +€0 | 0.0% |
| Taxes, remuneration and social security | 45 | €2,593 | €5,771 | +€3,178 | +122.5% |
| Taxes | 450/3 | €2,593 | €5,771 | +€3,178 | +122.5% |
| Other amounts payable | 47/48 | €7,146 | €8,146 | +€1,000 | +14.0% |
| Accrued charges and deferred income | 492/3 | €702 | - | -€702 | |
| Non-recurring operating income | 76A | - | €6,780 | +€6,780 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,703 | €3,703 | -€0 | 0.0% |
| Other operating charges | 640/8 | €200 | €299 | +€99 | +49.7% |
| Non-recurring operating charges | 66A | - | €3,921 | +€3,921 | |
| Gross operating margin | 9900 | -€2,486 | €20,564 | +€23,050 | |
| Operating profit (loss) | 9901 | -€6,389 | €12,642 | +€19,031 | |
| Financial income | 75/76B | - | €12 | +€12 | |
| Recurring financial income | 75 | - | €12 | +€12 | |
| Financial charges | 65/66B | €706 | €958 | +€252 | +35.7% |
| Recurring financial charges | 65 | €706 | €958 | +€252 | +35.7% |
| Profit (loss) for the period before taxes | 9903 | -€7,095 | €11,695 | +€18,790 | |
| Income taxes | 67/77 | - | €7,198 | +€7,198 | |
| Profit (loss) for the period | 9904 | -€7,095 | €4,497 | +€11,592 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,095 | €4,497 | +€11,592 |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.