IRRESISTIBLE: 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.
IRRESISTIBLE
Largest movements
- Cash +€75,348
up €75,348 (+766%), from €9,833 to €85,181
mainly Net result for the year (+€179,359) and Depreciation (+€157,192)
- Tangible fixed assets -€60,324
down €60,324 (-1.8%), from €3.3m to €3.3m
of which Land and buildings: -€60,324
- Debts after one year -€148,205
down €148,205 (-6.5%), from €2.3m to €2.1m
- Reserves +€140,991
up €140,991 (+27.1%), from €520,811 to €661,801
of which Distributable reserves: +€147,395
- Gross operating margin +€212,289
up €212,289 (+71.4%), from €297,437 to €509,726
- Taxes +€85,761
up €85,761 (+3,180%), from €2,697 to €88,458
- Other operating charges +€10,820
up €10,820 (+159%), from €6,826 to €17,646
- Depreciation +€10,285
up €10,285 (+7.0%), from €146,907 to €157,192
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.
Derived cash bridge
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 | €3,457,418 | €3,456,255 | -€1,163 | 0.0% |
| Fixed assets | 21/28 | €3,335,197 | €3,274,873 | -€60,324 | -1.8% |
| Tangible fixed assets | 22/27 | €3,334,797 | €3,274,473 | -€60,324 | -1.8% |
| Land and buildings | 22 | €3,334,797 | €3,274,473 | -€60,324 | -1.8% |
| Assets under construction and advance payments | 27 | €0 | - | = | |
| Financial fixed assets | 28 | €400 | €400 | = | 0.0% |
| Current assets | 29/58 | €122,221 | €181,382 | +€59,160 | +48.4% |
| Amounts receivable within one year | 40/41 | €108,631 | €92,377 | -€16,254 | -15.0% |
| Trade receivables | 40 | €6,980 | €68,035 | +€61,055 | +875% |
| Other amounts receivable | 41 | €101,651 | €24,341 | -€77,310 | -76.1% |
| Cash at bank and in hand | 54/58 | €9,833 | €85,181 | +€75,348 | +766% |
| Deferred charges and accrued income | 490/1 | €3,757 | €3,823 | +€67 | +1.8% |
| Total equity and liabilities | 10/49 | €3,457,418 | €3,456,255 | -€1,163 | 0.0% |
| Equity | 10/15 | €532,414 | €673,405 | +€140,991 | +26.5% |
| Contributions | 10/11 | €11,604 | €11,604 | = | 0.0% |
| Reserves | 13 | €520,811 | €661,801 | +€140,991 | +27.1% |
| Tax-exempt reserves | 132 | €132,585 | €126,180 | -€6,405 | -4.8% |
| Distributable reserves | 133 | €388,226 | €535,621 | +€147,395 | +38.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | €40,296 | €38,161 | -€2,135 | -5.3% |
| Deferred taxes | 168 | €40,296 | €38,161 | -€2,135 | -5.3% |
| Amounts payable | 17/49 | €2,884,708 | €2,744,689 | -€140,019 | -4.9% |
| Amounts payable after more than one year | 17 | €2,290,186 | €2,141,981 | -€148,205 | -6.5% |
| Financial debts | 170/4 | €2,290,186 | €2,141,981 | -€148,205 | -6.5% |
| Amounts payable within one year | 42/48 | €588,454 | €594,707 | +€6,254 | +1.1% |
| Current portion of amounts payable after more than one year | 42 | €207,703 | €218,205 | +€10,502 | +5.1% |
| Trade debts | 44 | €2,090 | €4,790 | +€2,700 | +129% |
| Suppliers | 440/4 | €2,090 | €4,790 | +€2,700 | +129% |
| Taxes, remuneration and social security | 45 | €41,795 | €57,055 | +€15,261 | +36.5% |
| Taxes | 450/3 | €41,795 | €57,055 | +€15,261 | +36.5% |
| Other amounts payable | 47/48 | €336,866 | €314,657 | -€22,210 | -6.6% |
| Accrued charges and deferred income | 492/3 | €6,068 | €8,000 | +€1,932 | +31.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €146,907 | €157,192 | +€10,285 | +7.0% |
| Other operating charges | 640/8 | €6,826 | €17,646 | +€10,820 | +159% |
| Gross operating margin | 9900 | €297,437 | €509,726 | +€212,289 | +71.4% |
| Operating profit (loss) | 9901 | €143,704 | €334,888 | +€191,184 | +133% |
| Financial income | 75/76B | €678 | €2 | -€677 | -99.8% |
| Recurring financial income | 75 | €678 | €2 | -€677 | -99.8% |
| Financial charges | 65/66B | €67,307 | €69,207 | +€1,901 | +2.8% |
| Recurring financial charges | 65 | €67,307 | €69,207 | +€1,901 | +2.8% |
| Profit (loss) for the period before taxes | 9903 | €77,075 | €265,682 | +€188,607 | +245% |
| Transfer from deferred taxes | 780 | €2,135 | €2,135 | = | 0.0% |
| Transfer to deferred taxes | 680 | €0 | - | = | |
| Income taxes | 67/77 | €2,697 | €88,458 | +€85,761 | +3,180% |
| Profit (loss) for the period | 9904 | €76,513 | €179,359 | +€102,846 | +134% |
| Transfer from tax-exempt reserves | 789 | €6,405 | €6,405 | +€0 | 0.0% |
| Transfer to tax-exempt reserves | 689 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | €82,918 | €185,764 | +€102,846 | +124% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.