JUST A MOMENT: 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.
JUST A MOMENT
Largest movements
- Cash +€22,000
up €22,000 (+550%), from €4,000 to €26,000
mainly Tax, wage and social debts (+€43,583) and Depreciation (+€12,265)
- Intangible fixed assets -€10,000
down €10,000 (-20.0%), from €50,000 to €40,000
- Tangible fixed assets +€7,930
new in 2025: €7,930
- Receivables within one year +€4,689
up €4,689 (+20,969%), from €22 to €4,711
- Tax, wage and social debts +€43,583
up €43,583 (+110%), from €39,699 to €83,283
- Other debts -€30,407
no longer reported in 2025 (was €30,407)
- Profit (loss) carried forward +€11,443
up €11,443, from -€4,084 to €7,358
- Gross operating margin +€31,483
up €31,483, from -€3,816 to €27,667
- Depreciation +€12,265
new in 2025: €12,265
- Financial charges +€3,691
up €3,691 (+1,377%), from €268 to €3,959
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 | €69,022 | €93,641 | +€24,619 | +35.7% |
| Fixed assets | 21/28 | €65,000 | €62,930 | -€2,070 | -3.2% |
| Intangible fixed assets | 21 | €50,000 | €40,000 | -€10,000 | -20.0% |
| Tangible fixed assets | 22/27 | - | €7,930 | +€7,930 | |
| Furniture and vehicles | 24 | - | €7,930 | +€7,930 | |
| Financial fixed assets | 28 | €15,000 | €15,000 | = | 0.0% |
| Current assets | 29/58 | €4,022 | €30,711 | +€26,689 | +664% |
| Amounts receivable within one year | 40/41 | €22 | €4,711 | +€4,689 | +20,969% |
| Other amounts receivable | 41 | €22 | €4,711 | +€4,689 | +20,969% |
| Cash at bank and in hand | 54/58 | €4,000 | €26,000 | +€22,000 | +550% |
| Total equity and liabilities | 10/49 | €69,022 | €93,641 | +€24,619 | +35.7% |
| Equity | 10/15 | -€1,084 | €10,358 | +€11,443 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Contributions outside capital | 11 | €3,000 | - | -€3,000 | |
| Other | 1109/19 | €3,000 | - | -€3,000 | |
| Profit (loss) carried forward | 14 | -€4,084 | €7,358 | +€11,443 | |
| Amounts payable | 17/49 | €70,107 | €83,283 | +€13,176 | +18.8% |
| Amounts payable within one year | 42/48 | €70,107 | €83,283 | +€13,176 | +18.8% |
| Taxes, remuneration and social security | 45 | €39,699 | €83,283 | +€43,583 | +110% |
| Taxes | 450/3 | €39,699 | €83,283 | +€43,583 | +110% |
| Other amounts payable | 47/48 | €30,407 | - | -€30,407 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €12,265 | +€12,265 | |
| Gross operating margin | 9900 | -€3,816 | €27,667 | +€31,483 | |
| Operating profit (loss) | 9901 | -€3,816 | €15,402 | +€19,218 | |
| Financial charges | 65/66B | €268 | €3,959 | +€3,691 | +1,377% |
| Recurring financial charges | 65 | €268 | €3,959 | +€3,691 | +1,377% |
| Profit (loss) for the period before taxes | 9903 | -€4,084 | €11,443 | +€15,527 | |
| Profit (loss) for the period | 9904 | -€4,084 | €11,443 | +€15,527 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,084 | €11,443 | +€15,527 |
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 19 October 2026 via checked.be.