JUST A BIT: 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.
JUST A BIT
Largest movements
- Cash +€12,513
up €12,513 (+55.5%), from €22,547 to €35,060
mainly Net result for the year (+€18,507) and Other debts (+€12,750)
- Receivables within one year +€8,369
up €8,369 (+17.1%), from €48,858 to €57,227
of which Other amounts receivable: +€11,039
- Current investments -€5,000
no longer reported in 2025 (was €5,000)
- Tangible fixed assets +€2,179
up €2,179 (+101.4%), from €2,148 to €4,327
- Other debts +€12,750
new in 2025: €12,750
- Profit (loss) carried forward +€3,507
up €3,507 (+15.7%), from €22,304 to €25,811
- Tax, wage and social debts +€3,026
up €3,026 (+82.0%), from €3,690 to €6,716
- Trade debts -€1,222
down €1,222 (-47.7%), from €2,559 to €1,337
- Gross operating margin -€2,892
down €2,892 (-9.9%), from €29,080 to €26,188
- Taxes -€466
down €466 (-8.0%), from €5,854 to €5,388
- Depreciation -€368
down €368 (-28.7%), from €1,285 to €916
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 | €78,553 | €96,614 | +€18,061 | +23.0% |
| Fixed assets | 21/28 | €2,148 | €4,327 | +€2,179 | +101.4% |
| Tangible fixed assets | 22/27 | €2,148 | €4,327 | +€2,179 | +101.4% |
| Furniture and vehicles | 24 | €2,148 | €4,327 | +€2,179 | +101.4% |
| Current assets | 29/58 | €76,405 | €92,287 | +€15,882 | +20.8% |
| Amounts receivable within one year | 40/41 | €48,858 | €57,227 | +€8,369 | +17.1% |
| Trade receivables | 40 | €26,814 | €24,143 | -€2,670 | -10.0% |
| Other amounts receivable | 41 | €22,044 | €33,083 | +€11,039 | +50.1% |
| Current investments | 50/53 | €5,000 | - | -€5,000 | |
| Cash at bank and in hand | 54/58 | €22,547 | €35,060 | +€12,513 | +55.5% |
| Total equity and liabilities | 10/49 | €78,553 | €96,614 | +€18,061 | +23.0% |
| Equity | 10/15 | €72,304 | €75,811 | +€3,507 | +4.9% |
| Reserves | 13 | €50,000 | €50,000 | = | 0.0% |
| Distributable reserves | 133 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,304 | €25,811 | +€3,507 | +15.7% |
| Amounts payable | 17/49 | €6,249 | €20,803 | +€14,554 | +232.9% |
| Amounts payable within one year | 42/48 | €6,249 | €20,803 | +€14,554 | +232.9% |
| Trade debts | 44 | €2,559 | €1,337 | -€1,222 | -47.7% |
| Suppliers | 440/4 | €2,559 | €1,337 | -€1,222 | -47.7% |
| Taxes, remuneration and social security | 45 | €3,690 | €6,716 | +€3,026 | +82.0% |
| Taxes | 450/3 | €3,690 | €6,716 | +€3,026 | +82.0% |
| Other amounts payable | 47/48 | - | €12,750 | +€12,750 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,285 | €916 | -€368 | -28.7% |
| Other operating charges | 640/8 | €63 | €63 | +€0 | +0.5% |
| Gross operating margin | 9900 | €29,080 | €26,188 | -€2,892 | -9.9% |
| Operating profit (loss) | 9901 | €27,732 | €25,208 | -€2,524 | -9.1% |
| Financial income | 75/76B | €162 | €247 | +€86 | +52.9% |
| Recurring financial income | 75 | €162 | €247 | +€86 | +52.9% |
| Financial charges | 65/66B | €1,583 | €1,561 | -€22 | -1.4% |
| Recurring financial charges | 65 | €1,583 | €1,561 | -€22 | -1.4% |
| Profit (loss) for the period before taxes | 9903 | €26,311 | €23,895 | -€2,417 | -9.2% |
| Income taxes | 67/77 | €5,854 | €5,388 | -€466 | -8.0% |
| Profit (loss) for the period | 9904 | €20,458 | €18,507 | -€1,951 | -9.5% |
| Profit (loss) for the period to be appropriated | 9905 | €20,458 | €18,507 | -€1,951 | -9.5% |
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 29 September 2026 via checked.be.