JView: 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.
JView
Largest movements
- Cash +€29,114
up €29,114 (+95.4%), from €30,510 to €59,624
mainly Net result for the year (+€25,791) and Receivables within one year (+€5,852)
- Receivables within one year -€5,852
down €5,852 (-14.6%), from €40,109 to €34,257
of which Trade receivables: -€6,637
- Reserves +€25,791
up €25,791 (+21.0%), from €122,602 to €148,393
- Gross operating margin -€43,780
down €43,780 (-54.3%), from €80,622 to €36,842
- Taxes -€8,539
down €8,539 (-52.4%), from €16,296 to €7,758
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 | €154,632 | €178,633 | +€24,001 | +15.5% |
| Fixed assets | 21/28 | €4,000 | €4,692 | +€692 | +17.3% |
| Tangible fixed assets | 22/27 | - | €692 | +€692 | |
| Furniture and vehicles | 24 | - | €692 | +€692 | |
| Financial fixed assets | 28 | €4,000 | €4,000 | = | 0.0% |
| Current assets | 29/58 | €150,632 | €173,942 | +€23,309 | +15.5% |
| Amounts receivable within one year | 40/41 | €40,109 | €34,257 | -€5,852 | -14.6% |
| Trade receivables | 40 | €33,636 | €26,999 | -€6,637 | -19.7% |
| Other amounts receivable | 41 | €6,473 | €7,258 | +€786 | +12.1% |
| Current investments | 50/53 | €80,000 | €80,022 | +€22 | 0.0% |
| Cash at bank and in hand | 54/58 | €30,510 | €59,624 | +€29,114 | +95.4% |
| Deferred charges and accrued income | 490/1 | €13 | €38 | +€25 | +195.1% |
| Total equity and liabilities | 10/49 | €154,632 | €178,633 | +€24,001 | +15.5% |
| Equity | 10/15 | €127,602 | €153,393 | +€25,791 | +20.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €122,602 | €148,393 | +€25,791 | +21.0% |
| Distributable reserves | 133 | €122,602 | €148,393 | +€25,791 | +21.0% |
| Amounts payable | 17/49 | €27,030 | €25,240 | -€1,790 | -6.6% |
| Amounts payable after more than one year | 17 | €14,606 | €14,606 | = | 0.0% |
| Financial debts | 170/4 | €14,606 | €14,606 | = | 0.0% |
| Amounts payable within one year | 42/48 | €12,424 | €10,634 | -€1,790 | -14.4% |
| Financial debts | 43 | €6,763 | €5,059 | -€1,704 | -25.2% |
| Credit institutions | 430/8 | €6,763 | €5,059 | -€1,704 | -25.2% |
| Trade debts | 44 | €2,225 | €1,782 | -€443 | -19.9% |
| Suppliers | 440/4 | €2,225 | €1,782 | -€443 | -19.9% |
| Taxes, remuneration and social security | 45 | €3,436 | €3,793 | +€357 | +10.4% |
| Taxes | 450/3 | €3,436 | €3,793 | +€357 | +10.4% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €306 | +€306 | |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €80,622 | €36,842 | -€43,780 | -54.3% |
| Operating profit (loss) | 9901 | €80,234 | €36,136 | -€44,099 | -55.0% |
| Financial income | 75/76B | - | €38 | +€38 | |
| Recurring financial income | 75 | - | €38 | +€38 | |
| Financial charges | 65/66B | €3,277 | €2,625 | -€652 | -19.9% |
| Recurring financial charges | 65 | €3,277 | €2,625 | -€652 | -19.9% |
| Profit (loss) for the period before taxes | 9903 | €76,957 | €33,549 | -€43,409 | -56.4% |
| Income taxes | 67/77 | €16,296 | €7,758 | -€8,539 | -52.4% |
| Profit (loss) for the period | 9904 | €60,661 | €25,791 | -€34,870 | -57.5% |
| Profit (loss) for the period to be appropriated | 9905 | €60,661 | €25,791 | -€34,870 | -57.5% |
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 7 October 2026 via checked.be.