L'ENVIE D'UNE TABLE: 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'ENVIE D'UNE TABLE
Largest movements
- Receivables within one year +€25,013
up €25,013 (+353%), from €7,092 to €32,105
of which Trade receivables: +€27,067
- Stocks and contracts -€5,256
down €5,256 (-80.6%), from €6,524 to €1,268
- Tangible fixed assets -€1,220
down €1,220 (-43.7%), from €2,793 to €1,572
- Deferred charges and accrued income -€1,075
no longer reported in 2025 (was €1,075)
- Cash -€615
down €615 (-45.8%), from €1,344 to €729
mainly Receivables within one year (-€25,013) and Accrued charges and deferred income (-€3,361)
- Profit (loss) carried forward +€22,305
up €22,305 (+33.9%), from -€65,750 to -€43,445
- Accrued charges and deferred income -€3,361
no longer reported in 2025 (was €3,361)
- Other debts -€1,805
down €1,805 (-2.9%), from €62,949 to €61,144
- Trade debts -€737
no longer reported in 2025 (was €737)
- Tax, wage and social debts +€446
up €446 (+5.9%), from €7,530 to €7,976
- Gross operating margin +€41,175
up €41,175, from -€14,220 to €26,954
- Other operating charges -€1,402
down €1,402 (-29.4%), from €4,772 to €3,369
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 | €18,828 | €35,675 | +€16,847 | +89.5% |
| Fixed assets | 21/28 | €2,793 | €1,572 | -€1,220 | -43.7% |
| Tangible fixed assets | 22/27 | €2,793 | €1,572 | -€1,220 | -43.7% |
| Plant, machinery and equipment | 23 | €2,793 | €1,572 | -€1,220 | -43.7% |
| Current assets | 29/58 | €16,035 | €34,103 | +€18,067 | +113% |
| Stocks and contracts in progress | 3 | €6,524 | €1,268 | -€5,256 | -80.6% |
| Stocks | 30/36 | €6,524 | €1,268 | -€5,256 | -80.6% |
| Amounts receivable within one year | 40/41 | €7,092 | €32,105 | +€25,013 | +353% |
| Trade receivables | 40 | - | €27,067 | +€27,067 | |
| Other amounts receivable | 41 | €7,092 | €5,038 | -€2,054 | -29.0% |
| Cash at bank and in hand | 54/58 | €1,344 | €729 | -€615 | -45.8% |
| Deferred charges and accrued income | 490/1 | €1,075 | - | -€1,075 | |
| Total equity and liabilities | 10/49 | €18,828 | €35,675 | +€16,847 | +89.5% |
| Equity | 10/15 | -€55,750 | -€33,445 | +€22,305 | +40.0% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€65,750 | -€43,445 | +€22,305 | +33.9% |
| Amounts payable | 17/49 | €74,578 | €69,120 | -€5,458 | -7.3% |
| Amounts payable within one year | 42/48 | €71,216 | €69,120 | -€2,097 | -2.9% |
| Trade debts | 44 | €737 | - | -€737 | |
| Suppliers | 440/4 | €737 | - | -€737 | |
| Taxes, remuneration and social security | 45 | €7,530 | €7,976 | +€446 | +5.9% |
| Taxes | 450/3 | €7,530 | €7,976 | +€446 | +5.9% |
| Other amounts payable | 47/48 | €62,949 | €61,144 | -€1,805 | -2.9% |
| Accrued charges and deferred income | 492/3 | €3,361 | - | -€3,361 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,367 | €1,220 | -€147 | -10.7% |
| Other operating charges | 640/8 | €4,772 | €3,369 | -€1,402 | -29.4% |
| Gross operating margin | 9900 | -€14,220 | €26,954 | +€41,175 | |
| Operating profit (loss) | 9901 | -€20,359 | €22,365 | +€42,724 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €149 | €60 | -€89 | -59.7% |
| Recurring financial charges | 65 | €149 | €60 | -€89 | -59.7% |
| Profit (loss) for the period before taxes | 9903 | -€20,508 | €22,305 | +€42,813 | |
| Profit (loss) for the period | 9904 | -€20,508 | €22,305 | +€42,813 | |
| Profit (loss) for the period to be appropriated | 9905 | -€20,508 | €22,305 | +€42,813 |
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 28 October 2026 via checked.be.