L'INSTANT GLACE: 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'INSTANT GLACE
Largest movements
- Tangible fixed assets -€6,110
down €6,110 (-44.0%), from €13,898 to €7,788
of which Furniture and vehicles: -€6,110
- Cash +€2,443
up €2,443 (+116%), from €2,108 to €4,551
mainly Net result for the year (+€8,859) and Depreciation (+€6,110)
- Other debts -€13,293
down €13,293 (-79.9%), from €16,646 to €3,353
- Profit (loss) carried forward +€8,859
up €8,859 (+81.0%), from -€10,936 to -€2,077
- Trade debts +€1,492
up €1,492 (+2,044%), from €73 to €1,565
- Tax, wage and social debts -€627
down €627 (-97.6%), from €642 to €16
- Gross operating margin +€22,119
up €22,119, from -€6,008 to €16,110
- Other operating charges +€168
up €168 (+22.6%), from €743 to €911
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 | €16,425 | €12,856 | -€3,569 | -21.7% |
| Fixed assets | 21/28 | €13,898 | €7,788 | -€6,110 | -44.0% |
| Tangible fixed assets | 22/27 | €13,898 | €7,788 | -€6,110 | -44.0% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €13,898 | €7,788 | -€6,110 | -44.0% |
| Current assets | 29/58 | €2,527 | €5,068 | +€2,541 | +101% |
| Amounts receivable within one year | 40/41 | €394 | €441 | +€47 | +12.0% |
| Other amounts receivable | 41 | €394 | €441 | +€47 | +12.0% |
| Cash at bank and in hand | 54/58 | €2,108 | €4,551 | +€2,443 | +116% |
| Deferred charges and accrued income | 490/1 | €25 | €75 | +€51 | +205% |
| Total equity and liabilities | 10/49 | €16,425 | €12,856 | -€3,569 | -21.7% |
| Equity | 10/15 | -€936 | €7,923 | +€8,859 | |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,936 | -€2,077 | +€8,859 | +81.0% |
| Amounts payable | 17/49 | €17,361 | €4,933 | -€12,429 | -71.6% |
| Amounts payable within one year | 42/48 | €17,361 | €4,933 | -€12,429 | -71.6% |
| Trade debts | 44 | €73 | €1,565 | +€1,492 | +2,044% |
| Suppliers | 440/4 | €73 | €1,565 | +€1,492 | +2,044% |
| Taxes, remuneration and social security | 45 | €642 | €16 | -€627 | -97.6% |
| Taxes | 450/3 | €642 | €16 | -€627 | -97.6% |
| Other amounts payable | 47/48 | €16,646 | €3,353 | -€13,293 | -79.9% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,181 | €6,110 | -€71 | -1.1% |
| Other operating charges | 640/8 | €743 | €911 | +€168 | +22.6% |
| Gross operating margin | 9900 | -€6,008 | €16,110 | +€22,119 | |
| Operating profit (loss) | 9901 | -€12,933 | €9,089 | +€22,021 | |
| Financial income | 75/76B | €0 | €3 | +€3 | |
| Recurring financial income | 75 | €0 | €3 | +€3 | |
| Financial charges | 65/66B | €178 | €232 | +€54 | +30.6% |
| Recurring financial charges | 65 | €178 | €232 | +€54 | +30.6% |
| Profit (loss) for the period before taxes | 9903 | -€13,110 | €8,860 | +€21,970 | |
| Income taxes | 67/77 | €0 | €0 | +€0 | |
| Profit (loss) for the period | 9904 | -€13,110 | €8,859 | +€21,970 | |
| Profit (loss) for the period to be appropriated | 9905 | -€13,110 | €8,859 | +€21,970 |
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 22 October 2026 via checked.be.