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KEY - DATA: 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.

What changed

KEY - DATA

BE 0440.993.672
NACE 69.209, Other tax advisory services
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€4,095
2024 · -€9,443+€13,538
Equity
-€37,770
2024 · -€41,865+€4,095
Cash
€14,157
2024 · €20,396-€6,239
Balance sheet total
€25,540
2024 · €25,808-€268

Largest movements

2024 to 2025
Assets
  • Cash -€6,239

    down €6,239 (-30.6%), from €20,396 to €14,157

    mainly Other debts (-€6,247) and Receivables within one year (-€6,161)

  • Receivables within one year +€6,161

    up €6,161 (+174.1%), from €3,539 to €9,700

    of which Trade receivables: +€6,676

  • Tangible fixed assets -€425

    down €425 (-69.8%), from €609 to €184

Equity and liabilities
  • Other debts -€6,247

    down €6,247 (-54.0%), from €11,566 to €5,319

  • Profit (loss) carried forward +€4,095

    up €4,095 (+9.5%), from -€43,228 to -€39,134

  • Tax, wage and social debts +€1,126

    new in 2025: €1,126

  • Trade debts +€758

    up €758 (+590.2%), from €128 to €887

Income statement
  • Gross operating margin +€14,887

    up €14,887, from -€6,838 to €8,049

  • Other operating charges +€1,208

    up €1,208 (+276.2%), from €437 to €1,646

  • Taxes +€137

    up €137 (+8.1%), from €1,681 to €1,818

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 -€9,443
Gross operating margin +€14,887
Other operating charges -€1,208
Financial income -€0
Financial charges -€4
Taxes -€137
Result 2025 €4,095

Cash bridge derived

cash 2024 to 2025

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.

From operations -€6,239
Investment €0
Financing €0
Cash 2024 €20,396
Net result for the year +€4,095
Depreciation +€425
Receivables within one year -€6,161
Deferred charges and accrued income -€235
Trade debts +€758
Tax, wage and social debts +€1,126
Other debts -€6,247
Cash 2025 €14,157
Every line side by side 41 lines
Line Code 2024 2025 Change %
Total assets 20/58 €25,808 €25,540 -€268 -1.0%
Fixed assets 21/28 €609 €184 -€425 -69.8%
Tangible fixed assets 22/27 €609 €184 -€425 -69.8%
Furniture and vehicles 24 €609 €184 -€425 -69.8%
Current assets 29/58 €25,199 €25,356 +€158 +0.6%
Amounts receivable within one year 40/41 €3,539 €9,700 +€6,161 +174.1%
Trade receivables 40 €3,024 €9,700 +€6,676 +220.8%
Other amounts receivable 41 €514 - -€514
Cash at bank and in hand 54/58 €20,396 €14,157 -€6,239 -30.6%
Deferred charges and accrued income 490/1 €1,264 €1,499 +€235 +18.6%
Total equity and liabilities 10/49 €25,808 €25,540 -€268 -1.0%
Equity 10/15 -€41,865 -€37,770 +€4,095 +9.8%
Contributions 10/11 €1,239 €1,239 = 0.0%
Capital 10 €1,239 €1,239 = 0.0%
Issued capital 100 €1,239 €1,239 = 0.0%
Reserves 13 €124 €124 = 0.0%
Non-distributable reserves 130/1 €124 €124 = 0.0%
Legal reserve 130 €124 €124 = 0.0%
Profit (loss) carried forward 14 -€43,228 -€39,134 +€4,095 +9.5%
Amounts payable 17/49 €67,673 €63,310 -€4,362 -6.4%
Amounts payable after more than one year 17 €55,978 €55,978 = 0.0%
Other amounts payable 178/9 €55,978 €55,978 = 0.0%
Amounts payable within one year 42/48 €11,694 €7,332 -€4,362 -37.3%
Trade debts 44 €128 €887 +€758 +590.2%
Suppliers 440/4 €128 €887 +€758 +590.2%
Taxes, remuneration and social security 45 - €1,126 +€1,126
Taxes 450/3 - €1,126 +€1,126
Other amounts payable 47/48 €11,566 €5,319 -€6,247 -54.0%
Non-recurring operating income 76A - €3,500 +€3,500
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €425 €425 = 0.0%
Other operating charges 640/8 €437 €1,646 +€1,208 +276.2%
Gross operating margin 9900 -€6,838 €8,049 +€14,887
Operating profit (loss) 9901 -€7,701 €5,978 +€13,679
Financial income 75/76B €0 - -€0
Recurring financial income 75 €0 - -€0
Financial charges 65/66B €61 €65 +€4 +7.0%
Recurring financial charges 65 €61 €65 +€4 +7.0%
Profit (loss) for the period before taxes 9903 -€7,762 €5,912 +€13,675
Income taxes 67/77 €1,681 €1,818 +€137 +8.1%
Profit (loss) for the period 9904 -€9,443 €4,095 +€13,538
Profit (loss) for the period to be appropriated 9905 -€9,443 €4,095 +€13,538

Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.