JUST ONE BYTE: 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 ONE BYTE
Largest movements
- Cash -€211,659
down €211,659 (-81.2%), from €260,580 to €48,922
mainly Other debts (-€204,466) and Contributions, distributions and other (-€81,828)
- Financial fixed assets +€8,100
up €8,100 (+270.0%), from €3,000 to €11,100
- Other debts -€204,466
down €204,466 (-64.9%), from €315,263 to €110,797
- Depreciation -€4,800
down €4,800 (-55.7%), from €8,622 to €3,821
- Gross operating margin -€3,132
down €3,132 (-2.8%), from €110,971 to €107,839
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 | €354,377 | €145,638 | -€208,739 | -58.9% |
| Fixed assets | 21/28 | €11,549 | €16,728 | +€5,179 | +44.8% |
| Tangible fixed assets | 22/27 | €8,549 | €5,628 | -€2,921 | -34.2% |
| Furniture and vehicles | 24 | €7,342 | €3,647 | -€3,695 | -50.3% |
| Other tangible fixed assets | 26 | €1,207 | €1,081 | -€126 | -10.4% |
| Assets under construction and advance payments | 27 | - | €900 | +€900 | |
| Financial fixed assets | 28 | €3,000 | €11,100 | +€8,100 | +270.0% |
| Current assets | 29/58 | €342,828 | €128,910 | -€213,918 | -62.4% |
| Amounts receivable within one year | 40/41 | €81,518 | €79,208 | -€2,309 | -2.8% |
| Trade receivables | 40 | €81,518 | €79,208 | -€2,309 | -2.8% |
| Cash at bank and in hand | 54/58 | €260,580 | €48,922 | -€211,659 | -81.2% |
| Deferred charges and accrued income | 490/1 | €730 | €780 | +€50 | +6.8% |
| Total equity and liabilities | 10/49 | €354,377 | €145,638 | -€208,739 | -58.9% |
| Equity | 10/15 | €4,000 | €4,000 | = | 0.0% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Amounts payable | 17/49 | €350,377 | €141,638 | -€208,739 | -59.6% |
| Amounts payable within one year | 42/48 | €350,087 | €141,338 | -€208,749 | -59.6% |
| Trade debts | 44 | €2,906 | €387 | -€2,520 | -86.7% |
| Suppliers | 440/4 | €2,906 | €387 | -€2,520 | -86.7% |
| Taxes, remuneration and social security | 45 | €31,917 | €30,154 | -€1,763 | -5.5% |
| Taxes | 450/3 | €29,167 | €30,154 | +€987 | +3.4% |
| Remuneration and social security | 454/9 | €2,750 | - | -€2,750 | |
| Other amounts payable | 47/48 | €315,263 | €110,797 | -€204,466 | -64.9% |
| Accrued charges and deferred income | 492/3 | €291 | €300 | +€9 | +3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,622 | €3,821 | -€4,800 | -55.7% |
| Other operating charges | 640/8 | €1,209 | €1,109 | -€100 | -8.3% |
| Gross operating margin | 9900 | €110,971 | €107,839 | -€3,132 | -2.8% |
| Operating profit (loss) | 9901 | €101,140 | €102,909 | +€1,768 | +1.7% |
| Financial income | 75/76B | €145 | €38 | -€107 | -73.9% |
| Recurring financial income | 75 | €145 | €38 | -€107 | -73.9% |
| Financial charges | 65/66B | €134 | €4 | -€130 | -96.9% |
| Recurring financial charges | 65 | €134 | €4 | -€130 | -96.9% |
| Profit (loss) for the period before taxes | 9903 | €101,152 | €102,942 | +€1,791 | +1.8% |
| Income taxes | 67/77 | €21,300 | €21,114 | -€186 | -0.9% |
| Profit (loss) for the period | 9904 | €79,852 | €81,828 | +€1,977 | +2.5% |
| Profit (loss) for the period to be appropriated | 9905 | €79,852 | €81,828 | +€1,977 | +2.5% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.