JUSTE UN CLIC: 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.
JUSTE UN CLIC
Largest movements
- Tangible fixed assets +€42,798
up €42,798 (+793%), from €5,396 to €48,195
- Cash +€27,442
up €27,442 (+53.3%), from €51,452 to €78,894
mainly Net result for the year (+€52,872) and Current investments (+€22,780)
- Current investments -€22,780
down €22,780 (-25.3%), from €90,000 to €67,220
- Receivables within one year -€7,694
down €7,694 (-30.2%), from €25,466 to €17,771
- Reserves +€45,800
up €45,800 (+39.9%), from €114,850 to €160,650
- Other debts -€5,046
down €5,046 (-45.2%), from €11,157 to €6,111
- Tax, wage and social debts -€4,732
down €4,732 (-25.3%), from €18,694 to €13,962
of which Taxes: -€4,732
- Profit (loss) carried forward +€2,872
up €2,872 (+24.9%), from €11,554 to €14,425
- Gross operating margin +€6,367
up €6,367 (+8.5%), from €74,539 to €80,906
- Financial income +€1,415
new in 2025: €1,415
- Financial charges +€1,380
up €1,380 (+59.6%), from €2,317 to €3,697
- Taxes +€1,356
up €1,356 (+7.1%), from €19,178 to €20,534
- Depreciation +€1,035
up €1,035 (+28.5%), from €3,634 to €4,669
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 | €173,253 | €212,126 | +€38,872 | +22.4% |
| Fixed assets | 21/28 | €5,442 | €48,240 | +€42,798 | +786% |
| Tangible fixed assets | 22/27 | €5,396 | €48,195 | +€42,798 | +793% |
| Furniture and vehicles | 24 | €5,396 | €48,195 | +€42,798 | +793% |
| Financial fixed assets | 28 | €45 | €45 | = | 0.0% |
| Current assets | 29/58 | €167,811 | €163,885 | -€3,926 | -2.3% |
| Amounts receivable within one year | 40/41 | €25,466 | €17,771 | -€7,694 | -30.2% |
| Trade receivables | 40 | €25,466 | €17,771 | -€7,694 | -30.2% |
| Current investments | 50/53 | €90,000 | €67,220 | -€22,780 | -25.3% |
| Cash at bank and in hand | 54/58 | €51,452 | €78,894 | +€27,442 | +53.3% |
| Deferred charges and accrued income | 490/1 | €894 | - | -€894 | |
| Total equity and liabilities | 10/49 | €173,253 | €212,126 | +€38,872 | +22.4% |
| Equity | 10/15 | €140,664 | €189,335 | +€48,672 | +34.6% |
| Contributions | 10/11 | €14,260 | €14,260 | = | 0.0% |
| Reserves | 13 | €114,850 | €160,650 | +€45,800 | +39.9% |
| Distributable reserves | 133 | €114,850 | €160,650 | +€45,800 | +39.9% |
| Profit (loss) carried forward | 14 | €11,554 | €14,425 | +€2,872 | +24.9% |
| Amounts payable | 17/49 | €32,590 | €22,790 | -€9,799 | -30.1% |
| Amounts payable within one year | 42/48 | €32,408 | €22,608 | -€9,799 | -30.2% |
| Trade debts | 44 | €2,556 | €2,535 | -€21 | -0.8% |
| Suppliers | 440/4 | €2,556 | €2,535 | -€21 | -0.8% |
| Taxes, remuneration and social security | 45 | €18,694 | €13,962 | -€4,732 | -25.3% |
| Taxes | 450/3 | €16,494 | €11,762 | -€4,732 | -28.7% |
| Remuneration and social security | 454/9 | €2,200 | €2,200 | = | 0.0% |
| Other amounts payable | 47/48 | €11,157 | €6,111 | -€5,046 | -45.2% |
| Accrued charges and deferred income | 492/3 | €182 | €182 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,634 | €4,669 | +€1,035 | +28.5% |
| Other operating charges | 640/8 | €384 | €550 | +€165 | +43.0% |
| Gross operating margin | 9900 | €74,539 | €80,906 | +€6,367 | +8.5% |
| Operating profit (loss) | 9901 | €70,521 | €75,687 | +€5,167 | +7.3% |
| Financial income | 75/76B | - | €1,415 | +€1,415 | |
| Recurring financial income | 75 | - | €1,415 | +€1,415 | |
| Financial charges | 65/66B | €2,317 | €3,697 | +€1,380 | +59.6% |
| Recurring financial charges | 65 | €2,317 | €3,697 | +€1,380 | +59.6% |
| Profit (loss) for the period before taxes | 9903 | €68,204 | €73,406 | +€5,201 | +7.6% |
| Income taxes | 67/77 | €19,178 | €20,534 | +€1,356 | +7.1% |
| Profit (loss) for the period | 9904 | €49,026 | €52,872 | +€3,845 | +7.8% |
| Profit (loss) for the period to be appropriated | 9905 | €49,026 | €52,872 | +€3,845 | +7.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.