KERNPUNT: 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.
KERNPUNT
Largest movements
- Cash +€17,731
up €17,731 (+276.1%), from €6,421 to €24,152
mainly Net result for the year (+€9,612) and Receivables within one year (+€7,708)
- Receivables within one year -€7,708
down €7,708 (-100.0%), from €7,708 to €0
of which Trade receivables: -€7,112
- Current investments +€1,200
new in 2025: €1,200
- Deferred charges and accrued income +€947
new in 2025: €947
- Profit (loss) carried forward +€9,612
up €9,612 (+583.2%), from €1,648 to €11,260
- Tax, wage and social debts +€1,046
new in 2025: €1,046
- Trade debts +€776
up €776 (+86.8%), from €893 to €1,669
- Other debts +€734
up €734 (+11.2%), from €6,587 to €7,322
- Gross operating margin +€10,474
up €10,474 (+224.6%), from €4,663 to €15,137
- Taxes +€1,642
up €1,642 (+68.3%), from €2,404 to €4,046
- Other operating charges +€781
up €781 (+139.9%), from €559 to €1,340
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 | €14,129 | €26,298 | +€12,170 | +86.1% |
| Current assets | 29/58 | €14,129 | €26,298 | +€12,170 | +86.1% |
| Amounts receivable within one year | 40/41 | €7,708 | €0 | -€7,708 | -100.0% |
| Trade receivables | 40 | €7,112 | €0 | -€7,112 | -100.0% |
| Other amounts receivable | 41 | €596 | €0 | -€596 | -100.0% |
| Current investments | 50/53 | - | €1,200 | +€1,200 | |
| Cash at bank and in hand | 54/58 | €6,421 | €24,152 | +€17,731 | +276.1% |
| Deferred charges and accrued income | 490/1 | - | €947 | +€947 | |
| Total equity and liabilities | 10/49 | €14,129 | €26,298 | +€12,170 | +86.1% |
| Equity | 10/15 | €6,648 | €16,260 | +€9,612 | +144.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,648 | €11,260 | +€9,612 | +583.2% |
| Amounts payable | 17/49 | €7,481 | €10,038 | +€2,558 | +34.2% |
| Amounts payable within one year | 42/48 | €7,481 | €10,038 | +€2,558 | +34.2% |
| Financial debts | 43 | - | €2 | +€2 | |
| Credit institutions | 430/8 | - | €2 | +€2 | |
| Trade debts | 44 | €893 | €1,669 | +€776 | +86.8% |
| Suppliers | 440/4 | €893 | €1,669 | +€776 | +86.8% |
| Taxes, remuneration and social security | 45 | - | €1,046 | +€1,046 | |
| Taxes | 450/3 | - | €1,046 | +€1,046 | |
| Other amounts payable | 47/48 | €6,587 | €7,322 | +€734 | +11.2% |
| Other operating charges | 640/8 | €559 | €1,340 | +€781 | +139.9% |
| Gross operating margin | 9900 | €4,663 | €15,137 | +€10,474 | +224.6% |
| Operating profit (loss) | 9901 | €4,104 | €13,797 | +€9,693 | +236.2% |
| Financial income | 75/76B | €15 | €0 | -€15 | -99.7% |
| Recurring financial income | 75 | €15 | €0 | -€15 | -99.7% |
| Financial charges | 65/66B | €67 | €139 | +€72 | +107.2% |
| Recurring financial charges | 65 | €67 | €139 | +€72 | +107.2% |
| Profit (loss) for the period before taxes | 9903 | €4,052 | €13,658 | +€9,606 | +237.0% |
| Income taxes | 67/77 | €2,404 | €4,046 | +€1,642 | +68.3% |
| Profit (loss) for the period | 9904 | €1,648 | €9,612 | +€7,964 | +483.2% |
| Profit (loss) for the period to be appropriated | 9905 | €1,648 | €9,612 | +€7,964 | +483.2% |
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 11 October 2026 via checked.be.