L'INSTANT PRESENT: 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 PRESENT
Largest movements
- Tangible fixed assets -€8,946
down €8,946 (-6.8%), from €131,035 to €122,089
of which Land and buildings: -€7,272
- Receivables within one year +€2,693
up €2,693 (+1297.9%), from €207 to €2,900
of which Trade receivables: +€2,734
- Stocks and contracts -€2,095
down €2,095 (-23.6%), from €8,866 to €6,771
- Debts after one year -€11,875
down €11,875 (-13.6%), from €87,118 to €75,243
- Profit (loss) carried forward +€3,823
up €3,823 (+17.9%), from €21,404 to €25,227
- Gross operating margin +€5,432
up €5,432 (+21.9%), from €24,855 to €30,287
- Staff costs +€2,798
up €2,798 (+36.5%), from €7,663 to €10,462
- Financial charges -€932
down €932 (-30.8%), from €3,021 to €2,089
- Other operating charges +€873
up €873 (+37.6%), from €2,321 to €3,194
- Taxes +€509
up €509 (+37.1%), from €1,371 to €1,880
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 | €148,679 | €140,985 | -€7,693 | -5.2% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €131,276 | €122,330 | -€8,946 | -6.8% |
| Tangible fixed assets | 22/27 | €131,035 | €122,089 | -€8,946 | -6.8% |
| Land and buildings | 22 | €127,327 | €120,055 | -€7,272 | -5.7% |
| Plant, machinery and equipment | 23 | €1,230 | €542 | -€688 | -55.9% |
| Furniture and vehicles | 24 | €2,478 | €1,493 | -€986 | -39.8% |
| Other tangible fixed assets | 26 | €0 | €0 | = | |
| Financial fixed assets | 28 | €241 | €241 | = | 0.0% |
| Current assets | 29/58 | €17,403 | €18,655 | +€1,252 | +7.2% |
| Stocks and contracts in progress | 3 | €8,866 | €6,771 | -€2,095 | -23.6% |
| Stocks | 30/36 | €8,866 | €6,771 | -€2,095 | -23.6% |
| Amounts receivable within one year | 40/41 | €207 | €2,900 | +€2,693 | +1297.9% |
| Trade receivables | 40 | €0 | €2,734 | +€2,734 | |
| Other amounts receivable | 41 | €207 | €166 | -€41 | -19.8% |
| Cash at bank and in hand | 54/58 | €8,008 | €8,985 | +€977 | +12.2% |
| Deferred charges and accrued income | 490/1 | €322 | €0 | -€322 | -100.0% |
| Total equity and liabilities | 10/49 | €148,679 | €140,985 | -€7,693 | -5.2% |
| Equity | 10/15 | €36,130 | €39,953 | +€3,823 | +10.6% |
| Contributions | 10/11 | €12,866 | €12,866 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,404 | €25,227 | +€3,823 | +17.9% |
| Amounts payable | 17/49 | €112,549 | €101,033 | -€11,516 | -10.2% |
| Amounts payable after more than one year | 17 | €87,118 | €75,243 | -€11,875 | -13.6% |
| Financial debts | 170/4 | €87,118 | €75,243 | -€11,875 | -13.6% |
| Amounts payable within one year | 42/48 | €25,334 | €25,790 | +€456 | +1.8% |
| Current portion of amounts payable after more than one year | 42 | €11,644 | €11,875 | +€231 | +2.0% |
| Trade debts | 44 | €2,455 | €2,905 | +€450 | +18.3% |
| Suppliers | 440/4 | €2,455 | €2,905 | +€450 | +18.3% |
| Taxes, remuneration and social security | 45 | €10,335 | €9,670 | -€665 | -6.4% |
| Taxes | 450/3 | €5,703 | €8,186 | +€2,483 | +43.5% |
| Remuneration and social security | 454/9 | €4,632 | €1,483 | -€3,148 | -68.0% |
| Other amounts payable | 47/48 | €901 | €1,341 | +€440 | +48.8% |
| Accrued charges and deferred income | 492/3 | €97 | €0 | -€97 | -100.0% |
| Turnover | 70 | €0 | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | €0 | = | |
| Remuneration, social security and pensions | 62 | €7,663 | €10,462 | +€2,798 | +36.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,070 | €8,946 | -€125 | -1.4% |
| Other operating charges | 640/8 | €2,321 | €3,194 | +€873 | +37.6% |
| Gross operating margin | 9900 | €24,855 | €30,287 | +€5,432 | +21.9% |
| Operating profit (loss) | 9901 | €5,801 | €7,685 | +€1,884 | +32.5% |
| Financial income | 75/76B | €100 | €107 | +€7 | +7.0% |
| Recurring financial income | 75 | €100 | €107 | +€7 | +7.0% |
| Financial charges | 65/66B | €3,021 | €2,089 | -€932 | -30.8% |
| Recurring financial charges | 65 | €3,021 | €2,089 | -€932 | -30.8% |
| Profit (loss) for the period before taxes | 9903 | €2,879 | €5,703 | +€2,823 | +98.0% |
| Income taxes | 67/77 | €1,371 | €1,880 | +€509 | +37.1% |
| Profit (loss) for the period | 9904 | €1,508 | €3,823 | +€2,315 | +153.5% |
| Profit (loss) for the period to be appropriated | 9905 | €1,508 | €3,823 | +€2,315 | +153.5% |
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 9 October 2026 via checked.be.