L & B: 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 & B
Largest movements
- Cash -€1,433
down €1,433 (-5.7%), from €25,252 to €23,819
mainly Net result for the year (-€1,451)
- Profit (loss) carried forward -€1,451
down €1,451 (-1.9%), from -€77,698 to -€79,148
- Gross operating margin +€1,691
up €1,691 (+63.7%), from -€2,656 to -€965
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 | €100,055 | €98,622 | -€1,433 | -1.4% |
| Current assets | 29/58 | €100,055 | €98,622 | -€1,433 | -1.4% |
| Amounts receivable within one year | 40/41 | €74,803 | €74,803 | = | 0.0% |
| Trade receivables | 40 | €42,834 | €42,834 | = | 0.0% |
| Other amounts receivable | 41 | €31,969 | €31,969 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €25,252 | €23,819 | -€1,433 | -5.7% |
| Total equity and liabilities | 10/49 | €100,055 | €98,622 | -€1,433 | -1.4% |
| Equity | 10/15 | €37 | -€1,413 | -€1,451 | |
| Contributions | 10/11 | €24,789 | €24,789 | = | 0.0% |
| Reserves | 13 | €52,946 | €52,946 | = | 0.0% |
| Distributable reserves | 133 | €52,946 | €52,946 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€77,698 | -€79,148 | -€1,451 | -1.9% |
| Amounts payable | 17/49 | €100,018 | €100,035 | +€17 | 0.0% |
| Amounts payable after more than one year | 17 | €7,680 | €7,680 | = | 0.0% |
| Financial debts | 170/4 | €7,680 | €7,680 | = | 0.0% |
| Amounts payable within one year | 42/48 | €92,338 | €92,355 | +€17 | 0.0% |
| Trade debts | 44 | €45,855 | €45,872 | +€17 | 0.0% |
| Suppliers | 440/4 | €45,855 | €45,872 | +€17 | 0.0% |
| Taxes, remuneration and social security | 45 | €1,644 | €1,644 | = | 0.0% |
| Remuneration and social security | 454/9 | €1,644 | €1,644 | = | 0.0% |
| Other amounts payable | 47/48 | €44,839 | €44,839 | = | 0.0% |
| Other operating charges | 640/8 | €446 | €449 | +€3 | +0.6% |
| Gross operating margin | 9900 | -€2,656 | -€965 | +€1,691 | +63.7% |
| Operating profit (loss) | 9901 | -€3,103 | -€1,415 | +€1,688 | +54.4% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €36 | €36 | +€0 | +0.3% |
| Recurring financial charges | 65 | €36 | €36 | +€0 | +0.3% |
| Profit (loss) for the period before taxes | 9903 | -€3,139 | -€1,451 | +€1,688 | +53.8% |
| Profit (loss) for the period | 9904 | -€3,139 | -€1,451 | +€1,688 | +53.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,139 | -€1,451 | +€1,688 | +53.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.