JUST DIGIT IT: 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 DIGIT IT
Largest movements
- Cash +€50,685
up €50,685 (+501.8%), from €10,100 to €60,785
mainly Net result for the year (+€53,343) and Other debts (+€44,016)
- Tangible fixed assets -€3,852
down €3,852 (-35.4%), from €10,881 to €7,029
of which Furniture and vehicles: -€2,628
- Receivables within one year -€1,438
down €1,438 (-61.5%), from €2,338 to €900
of which Other amounts receivable: -€1,901
- Other debts +€44,016
up €44,016 (+328.2%), from €13,410 to €57,426
- Accrued charges and deferred income +€9,043
new in 2025: €9,043
- Profit (loss) carried forward -€6,940
no longer reported in 2025 (was €6,940)
- Gross operating margin +€60,851
up €60,851 (+461.9%), from €13,175 to €74,025
- Taxes +€12,230
up €12,230 (+559.3%), from €2,187 to €14,417
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 | €24,383 | €69,901 | +€45,518 | +186.7% |
| Fixed assets | 21/28 | €10,881 | €7,029 | -€3,852 | -35.4% |
| Tangible fixed assets | 22/27 | €10,881 | €7,029 | -€3,852 | -35.4% |
| Plant, machinery and equipment | 23 | €4,888 | €3,663 | -€1,225 | -25.1% |
| Furniture and vehicles | 24 | €5,993 | €3,366 | -€2,628 | -43.8% |
| Current assets | 29/58 | €13,502 | €62,872 | +€49,370 | +365.7% |
| Amounts receivable within one year | 40/41 | €2,338 | €900 | -€1,438 | -61.5% |
| Trade receivables | 40 | - | €463 | +€463 | |
| Other amounts receivable | 41 | €2,338 | €437 | -€1,901 | -81.3% |
| Cash at bank and in hand | 54/58 | €10,100 | €60,785 | +€50,685 | +501.8% |
| Deferred charges and accrued income | 490/1 | €1,063 | €1,187 | +€124 | +11.6% |
| Total equity and liabilities | 10/49 | €24,383 | €69,901 | +€45,518 | +186.7% |
| Equity | 10/15 | €7,940 | €1,000 | -€6,940 | -87.4% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,940 | - | -€6,940 | |
| Amounts payable | 17/49 | €16,443 | €68,901 | +€52,458 | +319.0% |
| Amounts payable within one year | 42/48 | €16,443 | €59,859 | +€43,416 | +264.0% |
| Trade debts | 44 | €846 | €429 | -€417 | -49.2% |
| Suppliers | 440/4 | €846 | €429 | -€417 | -49.2% |
| Taxes, remuneration and social security | 45 | €2,187 | €2,003 | -€183 | -8.4% |
| Taxes | 450/3 | €2,187 | €917 | -€1,270 | -58.1% |
| Remuneration and social security | 454/9 | - | €1,086 | +€1,086 | |
| Other amounts payable | 47/48 | €13,410 | €57,426 | +€44,016 | +328.2% |
| Accrued charges and deferred income | 492/3 | - | €9,043 | +€9,043 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,694 | €3,852 | +€159 | +4.3% |
| Other operating charges | 640/8 | €502 | €984 | +€482 | +95.9% |
| Gross operating margin | 9900 | €13,175 | €74,025 | +€60,851 | +461.9% |
| Operating profit (loss) | 9901 | €8,979 | €69,189 | +€60,210 | +670.6% |
| Financial income | 75/76B | €7 | - | -€7 | |
| Recurring financial income | 75 | €7 | - | -€7 | |
| Financial charges | 65/66B | €1,772 | €1,429 | -€342 | -19.3% |
| Recurring financial charges | 65 | €1,772 | €1,429 | -€342 | -19.3% |
| Profit (loss) for the period before taxes | 9903 | €7,214 | €67,760 | +€60,546 | +839.3% |
| Income taxes | 67/77 | €2,187 | €14,417 | +€12,230 | +559.3% |
| Profit (loss) for the period | 9904 | €5,027 | €53,343 | +€48,316 | +961.1% |
| Profit (loss) for the period to be appropriated | 9905 | €5,027 | €53,343 | +€48,316 | +961.1% |
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 10 October 2026 via checked.be.