L-82: 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.
L-82
Largest movements
- Deferred charges and accrued income +€6,217
up €6,217 (+2,566%), from €242 to €6,459
- Cash -€2,607
down €2,607 (-92.4%), from €2,822 to €215
mainly Deferred charges and accrued income (-€6,217)
- Tangible fixed assets -€1,806
down €1,806 (-4.2%), from €43,192 to €41,386
- Reserves +€1,294
up €1,294 (+3.0%), from €42,982 to €44,276
- Gross operating margin +€767
up €767 (+20.1%), from €3,814 to €4,581
- Depreciation -€642
down €642 (-26.2%), from €2,448 to €1,806
- Taxes +€387
up €387 (+314%), from €123 to €510
- Other operating charges +€221
up €221 (+29.5%), from €750 to €971
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.
Derived cash bridge
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 | €46,256 | €48,060 | +€1,804 | +3.9% |
| Fixed assets | 21/28 | €43,192 | €41,386 | -€1,806 | -4.2% |
| Tangible fixed assets | 22/27 | €43,192 | €41,386 | -€1,806 | -4.2% |
| Land and buildings | 22 | €43,192 | €41,386 | -€1,806 | -4.2% |
| Current assets | 29/58 | €3,064 | €6,674 | +€3,611 | +118% |
| Cash at bank and in hand | 54/58 | €2,822 | €215 | -€2,607 | -92.4% |
| Deferred charges and accrued income | 490/1 | €242 | €6,459 | +€6,217 | +2,566% |
| Total equity and liabilities | 10/49 | €46,256 | €48,060 | +€1,804 | +3.9% |
| Equity | 10/15 | €46,133 | €47,427 | +€1,294 | +2.8% |
| Contributions | 10/11 | €3,151 | €3,151 | = | 0.0% |
| Reserves | 13 | €42,982 | €44,276 | +€1,294 | +3.0% |
| Distributable reserves | 133 | €42,982 | €44,276 | +€1,294 | +3.0% |
| Amounts payable | 17/49 | €123 | €633 | +€510 | +414% |
| Amounts payable within one year | 42/48 | €123 | €633 | +€510 | +414% |
| Trade debts | 44 | - | €123 | +€123 | |
| Suppliers | 440/4 | - | €123 | +€123 | |
| Taxes, remuneration and social security | 45 | €123 | €510 | +€387 | +314% |
| Taxes | 450/3 | €123 | €510 | +€387 | +314% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,448 | €1,806 | -€642 | -26.2% |
| Other operating charges | 640/8 | €750 | €971 | +€221 | +29.5% |
| Gross operating margin | 9900 | €3,814 | €4,581 | +€767 | +20.1% |
| Operating profit (loss) | 9901 | €616 | €1,804 | +€1,188 | +193% |
| Profit (loss) for the period before taxes | 9903 | €616 | €1,804 | +€1,188 | +193% |
| Income taxes | 67/77 | €123 | €510 | +€387 | +314% |
| Profit (loss) for the period | 9904 | €493 | €1,294 | +€801 | +163% |
| Profit (loss) for the period to be appropriated | 9905 | €493 | €1,294 | +€801 | +163% |
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 14 October 2026 via checked.be.