Know Your Lines !: 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.
Know Your Lines !
Largest movements
- Cash +€11,454
up €11,454 (+128.5%), from €8,912 to €20,365
mainly Net result for the year (+€15,889) and Depreciation (+€1,288)
- Receivables within one year +€4,909
up €4,909 (+148.1%), from €3,315 to €8,223
of which Other amounts receivable: +€7,237
- Deferred charges and accrued income -€589
no longer reported in 2025 (was €589)
- Reserves +€15,889
new in 2025: €15,889
- Gross operating margin +€31,227
up €31,227 (+2921.9%), from €1,069 to €32,295
- Taxes +€12,507
up €12,507 (+514.2%), from €2,432 to €14,939
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 | €15,241 | €31,288 | +€16,047 | +105.3% |
| Fixed assets | 21/28 | €2,425 | €2,699 | +€274 | +11.3% |
| Tangible fixed assets | 22/27 | €2,425 | €2,699 | +€274 | +11.3% |
| Furniture and vehicles | 24 | €2,425 | €2,699 | +€274 | +11.3% |
| Current assets | 29/58 | €12,816 | €28,589 | +€15,773 | +123.1% |
| Amounts receivable within one year | 40/41 | €3,315 | €8,223 | +€4,909 | +148.1% |
| Trade receivables | 40 | €3,110 | €782 | -€2,328 | -74.9% |
| Other amounts receivable | 41 | €204 | €7,441 | +€7,237 | +3540.2% |
| Cash at bank and in hand | 54/58 | €8,912 | €20,365 | +€11,454 | +128.5% |
| Deferred charges and accrued income | 490/1 | €589 | - | -€589 | |
| Total equity and liabilities | 10/49 | €15,241 | €31,288 | +€16,047 | +105.3% |
| Equity | 10/15 | €10,830 | €26,718 | +€15,889 | +146.7% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | - | €15,889 | +€15,889 | |
| Distributable reserves | 133 | - | €15,889 | +€15,889 | |
| Profit (loss) carried forward | 14 | €8,330 | €8,330 | = | 0.0% |
| Amounts payable | 17/49 | €4,411 | €4,569 | +€158 | +3.6% |
| Amounts payable within one year | 42/48 | €4,411 | €4,569 | +€158 | +3.6% |
| Trade debts | 44 | €441 | €299 | -€142 | -32.2% |
| Suppliers | 440/4 | €441 | €299 | -€142 | -32.2% |
| Taxes, remuneration and social security | 45 | €3,970 | €4,270 | +€300 | +7.6% |
| Taxes | 450/3 | €3,970 | €4,270 | +€300 | +7.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,025 | €1,288 | +€263 | +25.7% |
| Other operating charges | 640/8 | €46 | €61 | +€15 | +32.3% |
| Gross operating margin | 9900 | €1,069 | €32,295 | +€31,227 | +2921.9% |
| Operating profit (loss) | 9901 | -€3 | €30,946 | +€30,949 | |
| Financial income | 75/76B | €10 | €145 | +€135 | +1373.0% |
| Recurring financial income | 75 | €10 | €145 | +€135 | +1373.0% |
| Financial charges | 65/66B | €70 | €263 | +€194 | +277.4% |
| Recurring financial charges | 65 | €70 | €263 | +€194 | +277.4% |
| Profit (loss) for the period before taxes | 9903 | -€62 | €30,827 | +€30,890 | |
| Income taxes | 67/77 | €2,432 | €14,939 | +€12,507 | +514.2% |
| Profit (loss) for the period | 9904 | -€2,495 | €15,889 | +€18,383 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,495 | €15,889 | +€18,383 |
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 29 September 2026 via checked.be.