Kathleen Roten: 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.
Kathleen Roten
Largest movements
- Cash +€6,842
up €6,842 (+7,563%), from €90 to €6,932
mainly Net result for the year (+€2,547) and Deferred charges and accrued income (+€2,525)
- Deferred charges and accrued income -€2,525
down €2,525 (-100%), from €2,525 to €0
- Profit (loss) carried forward +€2,547
up €2,547, from -€592 to €1,955
- Tax, wage and social debts +€833
new in 2025: €833
- Trade debts +€758
up €758 (+3,790%), from €20 to €778
- Other debts +€180
up €180 (+96.0%), from €187 to €367
- Gross operating margin +€4,159
up €4,159, from -€592 to €3,568
- Taxes +€833
new in 2025: €833
- Other operating charges +€120
new in 2025: €120
- Financial charges +€68
new in 2025: €68
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 | €2,615 | €6,932 | +€4,317 | +165% |
| Current assets | 29/58 | €2,615 | €6,932 | +€4,317 | +165% |
| Cash at bank and in hand | 54/58 | €90 | €6,932 | +€6,842 | +7,563% |
| Deferred charges and accrued income | 490/1 | €2,525 | €0 | -€2,525 | -100% |
| Total equity and liabilities | 10/49 | €2,615 | €6,932 | +€4,317 | +165% |
| Equity | 10/15 | €2,408 | €4,955 | +€2,547 | +106% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€592 | €1,955 | +€2,547 | |
| Amounts payable | 17/49 | €207 | €1,977 | +€1,770 | +855% |
| Amounts payable within one year | 42/48 | €207 | €1,977 | +€1,770 | +855% |
| Trade debts | 44 | €20 | €778 | +€758 | +3,790% |
| Suppliers | 440/4 | €20 | €778 | +€758 | +3,790% |
| Taxes, remuneration and social security | 45 | - | €833 | +€833 | |
| Taxes | 450/3 | - | €833 | +€833 | |
| Other amounts payable | 47/48 | €187 | €367 | +€180 | +96.0% |
| Other operating charges | 640/8 | - | €120 | +€120 | |
| Gross operating margin | 9900 | -€592 | €3,568 | +€4,159 | |
| Operating profit (loss) | 9901 | -€592 | €3,448 | +€4,039 | |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | - | €68 | +€68 | |
| Recurring financial charges | 65 | - | €68 | +€68 | |
| Profit (loss) for the period before taxes | 9903 | -€592 | €3,380 | +€3,971 | |
| Income taxes | 67/77 | - | €833 | +€833 | |
| Profit (loss) for the period | 9904 | -€592 | €2,547 | +€3,139 | |
| Profit (loss) for the period to be appropriated | 9905 | -€592 | €2,547 | +€3,139 |
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 26 October 2026 via checked.be.