J-une: 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.
J-une
Largest movements
- Cash +€5,366
up €5,366 (+415.6%), from €1,291 to €6,657
mainly Tax, wage and social debts (+€2,645) and Net result for the year (+€2,588)
- Receivables within one year +€1,642
up €1,642 (+20.1%), from €8,179 to €9,821
of which Trade receivables: +€1,590
- Tangible fixed assets -€966
down €966 (-52.1%), from €1,856 to €890
- Deferred charges and accrued income +€847
up €847 (+331.9%), from €255 to €1,103
- Tax, wage and social debts +€2,645
up €2,645 (+623.2%), from €424 to €3,070
- Profit (loss) carried forward +€2,588
up €2,588 (+40.2%), from -€6,439 to -€3,851
- Trade debts +€2,510
up €2,510 (+108.3%), from €2,318 to €4,829
- Accrued charges and deferred income -€604
down €604 (-99.2%), from €609 to €5
- Other debts -€251
down €251 (-11.1%), from €2,268 to €2,018
- Gross operating margin +€6,730
up €6,730, from -€640 to €6,090
- Taxes +€1,731
up €1,731 (+3200.2%), from €54 to €1,785
- Depreciation +€242
up €242 (+33.4%), from €724 to €966
- Other operating charges -€166
down €166 (-26.3%), from €631 to €465
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 | €11,581 | €18,471 | +€6,889 | +59.5% |
| Fixed assets | 21/28 | €1,856 | €890 | -€966 | -52.1% |
| Tangible fixed assets | 22/27 | €1,856 | €890 | -€966 | -52.1% |
| Furniture and vehicles | 24 | €1,856 | €890 | -€966 | -52.1% |
| Current assets | 29/58 | €9,725 | €17,581 | +€7,856 | +80.8% |
| Amounts receivable within one year | 40/41 | €8,179 | €9,821 | +€1,642 | +20.1% |
| Trade receivables | 40 | €7,959 | €9,549 | +€1,590 | +20.0% |
| Other amounts receivable | 41 | €220 | €272 | +€52 | +23.9% |
| Cash at bank and in hand | 54/58 | €1,291 | €6,657 | +€5,366 | +415.6% |
| Deferred charges and accrued income | 490/1 | €255 | €1,103 | +€847 | +331.9% |
| Total equity and liabilities | 10/49 | €11,581 | €18,471 | +€6,889 | +59.5% |
| Equity | 10/15 | €5,961 | €8,549 | +€2,588 | +43.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,439 | -€3,851 | +€2,588 | +40.2% |
| Amounts payable | 17/49 | €5,620 | €9,921 | +€4,301 | +76.5% |
| Amounts payable within one year | 42/48 | €5,011 | €9,916 | +€4,905 | +97.9% |
| Trade debts | 44 | €2,318 | €4,829 | +€2,510 | +108.3% |
| Suppliers | 440/4 | €2,318 | €4,829 | +€2,510 | +108.3% |
| Taxes, remuneration and social security | 45 | €424 | €3,070 | +€2,645 | +623.2% |
| Taxes | 450/3 | €424 | €3,070 | +€2,645 | +623.2% |
| Other amounts payable | 47/48 | €2,268 | €2,018 | -€251 | -11.1% |
| Accrued charges and deferred income | 492/3 | €609 | €5 | -€604 | -99.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €724 | €966 | +€242 | +33.4% |
| Other operating charges | 640/8 | €631 | €465 | -€166 | -26.3% |
| Non-recurring operating charges | 66A | - | €109 | +€109 | |
| Gross operating margin | 9900 | -€640 | €6,090 | +€6,730 | |
| Operating profit (loss) | 9901 | -€1,995 | €4,549 | +€6,545 | |
| Financial income | 75/76B | €15 | €7 | -€7 | -50.5% |
| Recurring financial income | 75 | €15 | €7 | -€7 | -50.5% |
| Financial charges | 65/66B | €146 | €183 | +€37 | +25.2% |
| Recurring financial charges | 65 | €146 | €183 | +€37 | +25.2% |
| Profit (loss) for the period before taxes | 9903 | -€2,127 | €4,374 | +€6,500 | |
| Income taxes | 67/77 | €54 | €1,785 | +€1,731 | +3200.2% |
| Profit (loss) for the period | 9904 | -€2,181 | €2,588 | +€4,769 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,181 | €2,588 | +€4,769 |
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.