km²: 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.
km²
Largest movements
- Cash +€215,323
up €215,323 (+306.7%), from €70,197 to €285,519
mainly Net result for the year (+€110,515) and Current investments (+€100,000)
- Current investments -€100,000
down €100,000 (-100.0%), from €100,000 to €0
- Receivables within one year -€12,765
down €12,765 (-23.1%), from €55,200 to €42,435
of which Trade receivables: -€12,785
- Reserves +€110,515
up €110,515 (+52.9%), from €208,760 to €319,275
- Tax, wage and social debts -€8,021
down €8,021 (-71.7%), from €11,190 to €3,169
of which Taxes: -€8,021
- Taxes -€8,711
down €8,711 (-22.4%), from €38,883 to €30,172
- Gross operating margin +€5,579
up €5,579 (+4.1%), from €135,396 to €140,974
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 | €225,397 | €327,954 | +€102,558 | +45.5% |
| Current assets | 29/58 | €225,397 | €327,954 | +€102,558 | +45.5% |
| Amounts receivable within one year | 40/41 | €55,200 | €42,435 | -€12,765 | -23.1% |
| Trade receivables | 40 | €55,200 | €42,415 | -€12,785 | -23.2% |
| Other amounts receivable | 41 | - | €20 | +€20 | |
| Current investments | 50/53 | €100,000 | €0 | -€100,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €70,197 | €285,519 | +€215,323 | +306.7% |
| Total equity and liabilities | 10/49 | €225,397 | €327,954 | +€102,558 | +45.5% |
| Equity | 10/15 | €213,760 | €324,275 | +€110,515 | +51.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €208,760 | €319,275 | +€110,515 | +52.9% |
| Distributable reserves | 133 | €208,760 | €319,275 | +€110,515 | +52.9% |
| Amounts payable | 17/49 | €11,636 | €3,679 | -€7,957 | -68.4% |
| Amounts payable within one year | 42/48 | €11,335 | €3,369 | -€7,966 | -70.3% |
| Trade debts | 44 | €145 | €200 | +€55 | +37.7% |
| Suppliers | 440/4 | €145 | €200 | +€55 | +37.7% |
| Taxes, remuneration and social security | 45 | €11,190 | €3,169 | -€8,021 | -71.7% |
| Taxes | 450/3 | €10,365 | €2,344 | -€8,021 | -77.4% |
| Remuneration and social security | 454/9 | €825 | €825 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €301 | €310 | +€9 | +3.0% |
| Other operating charges | 640/8 | €495 | €887 | +€391 | +79.0% |
| Gross operating margin | 9900 | €135,396 | €140,974 | +€5,579 | +4.1% |
| Operating profit (loss) | 9901 | €134,901 | €140,088 | +€5,187 | +3.8% |
| Financial income | 75/76B | €1,628 | €639 | -€989 | -60.8% |
| Recurring financial income | 75 | €1,628 | €639 | -€989 | -60.8% |
| Financial charges | 65/66B | €39 | €40 | +€1 | +3.5% |
| Recurring financial charges | 65 | €39 | €40 | +€1 | +3.5% |
| Profit (loss) for the period before taxes | 9903 | €136,489 | €140,686 | +€4,197 | +3.1% |
| Income taxes | 67/77 | €38,883 | €30,172 | -€8,711 | -22.4% |
| Profit (loss) for the period | 9904 | €97,606 | €110,515 | +€12,908 | +13.2% |
| Profit (loss) for the period to be appropriated | 9905 | €97,606 | €110,515 | +€12,908 | +13.2% |
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 10 October 2026 via checked.be.