Képr: 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.
Képr
Largest movements
- Stocks and contracts +€26,626
up €26,626 (+2296.5%), from €1,159 to €27,785
of which Contracts in progress: +€25,382
- Tangible fixed assets -€9,654
down €9,654 (-67.3%), from €14,345 to €4,692
of which Furniture and vehicles: -€8,454
- Receivables within one year -€4,190
down €4,190 (-6.3%), from €66,652 to €62,462
of which Trade receivables: -€9,996
- Cash +€3,708
up €3,708 (+8.1%), from €45,731 to €49,440
mainly Net result for the year (+€24,162) and Depreciation (+€9,654)
- Reserves +€15,000
up €15,000 (+75.0%), from €20,000 to €35,000
- Profit (loss) carried forward +€7,496
up €7,496 (+37.3%), from €20,110 to €27,606
- Accrued charges and deferred income -€4,950
down €4,950 (-100.0%), from €4,950 to €0
- Current portion of long-term debt -€2,914
down €2,914 (-39.3%), from €7,415 to €4,502
- Other debts +€2,459
up €2,459 (+147.6%), from €1,666 to €4,125
- Gross operating margin -€32,048
down €32,048 (-42.3%), from €75,752 to €43,704
- Taxes -€9,952
down €9,952 (-53.0%), from €18,776 to €8,824
- Depreciation -€3,018
down €3,018 (-23.8%), from €12,671 to €9,654
- Financial charges -€1,154
down €1,154 (-74.5%), from €1,549 to €394
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 | €128,976 | €144,743 | +€15,767 | +12.2% |
| Fixed assets | 21/28 | €14,345 | €4,692 | -€9,654 | -67.3% |
| Tangible fixed assets | 22/27 | €14,345 | €4,692 | -€9,654 | -67.3% |
| Plant, machinery and equipment | 23 | €5,892 | €4,692 | -€1,200 | -20.4% |
| Furniture and vehicles | 24 | €8,454 | €0 | -€8,454 | -100.0% |
| Current assets | 29/58 | €114,631 | €140,051 | +€25,420 | +22.2% |
| Stocks and contracts in progress | 3 | €1,159 | €27,785 | +€26,626 | +2296.5% |
| Stocks | 30/36 | €1,159 | €2,403 | +€1,244 | +107.3% |
| Contracts in progress | 37 | - | €25,382 | +€25,382 | |
| Amounts receivable within one year | 40/41 | €66,652 | €62,462 | -€4,190 | -6.3% |
| Trade receivables | 40 | €62,172 | €52,176 | -€9,996 | -16.1% |
| Other amounts receivable | 41 | €4,480 | €10,286 | +€5,806 | +129.6% |
| Cash at bank and in hand | 54/58 | €45,731 | €49,440 | +€3,708 | +8.1% |
| Deferred charges and accrued income | 490/1 | €1,088 | €365 | -€724 | -66.5% |
| Total equity and liabilities | 10/49 | €128,976 | €144,743 | +€15,767 | +12.2% |
| Equity | 10/15 | €48,510 | €71,006 | +€22,496 | +46.4% |
| Contributions | 10/11 | €8,400 | €8,400 | = | 0.0% |
| Reserves | 13 | €20,000 | €35,000 | +€15,000 | +75.0% |
| Distributable reserves | 133 | €20,000 | €35,000 | +€15,000 | +75.0% |
| Profit (loss) carried forward | 14 | €20,110 | €27,606 | +€7,496 | +37.3% |
| Amounts payable | 17/49 | €80,466 | €73,737 | -€6,729 | -8.4% |
| Amounts payable after more than one year | 17 | €623 | €0 | -€623 | -100.0% |
| Financial debts | 170/4 | €623 | €0 | -€623 | -100.0% |
| Amounts payable within one year | 42/48 | €74,893 | €73,737 | -€1,156 | -1.5% |
| Current portion of amounts payable after more than one year | 42 | €7,415 | €4,502 | -€2,914 | -39.3% |
| Trade debts | 44 | €51,122 | €50,261 | -€861 | -1.7% |
| Suppliers | 440/4 | €51,122 | €50,261 | -€861 | -1.7% |
| Taxes, remuneration and social security | 45 | €14,690 | €14,849 | +€159 | +1.1% |
| Taxes | 450/3 | €8,776 | €8,937 | +€161 | +1.8% |
| Remuneration and social security | 454/9 | €5,915 | €5,912 | -€3 | 0.0% |
| Other amounts payable | 47/48 | €1,666 | €4,125 | +€2,459 | +147.6% |
| Accrued charges and deferred income | 492/3 | €4,950 | €0 | -€4,950 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,671 | €9,654 | -€3,018 | -23.8% |
| Other operating charges | 640/8 | €985 | €729 | -€256 | -26.0% |
| Gross operating margin | 9900 | €75,752 | €43,704 | -€32,048 | -42.3% |
| Operating profit (loss) | 9901 | €62,095 | €33,321 | -€28,774 | -46.3% |
| Financial income | 75/76B | €5 | €60 | +€55 | +1085.1% |
| Recurring financial income | 75 | €5 | €60 | +€55 | +1085.1% |
| Financial charges | 65/66B | €1,549 | €394 | -€1,154 | -74.5% |
| Recurring financial charges | 65 | €1,549 | €394 | -€1,154 | -74.5% |
| Profit (loss) for the period before taxes | 9903 | €60,552 | €32,986 | -€27,565 | -45.5% |
| Income taxes | 67/77 | €18,776 | €8,824 | -€9,952 | -53.0% |
| Profit (loss) for the period | 9904 | €41,776 | €24,162 | -€17,614 | -42.2% |
| Profit (loss) for the period to be appropriated | 9905 | €41,776 | €24,162 | -€17,614 | -42.2% |
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 5 October 2026 via checked.be.