L'intelligence des mains: 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'intelligence des mains
Largest movements
- Tangible fixed assets -€1,192
down €1,192 (-33.5%), from €3,556 to €2,364
of which Furniture and vehicles: -€1,125
- Receivables within one year -€530
down €530 (-95.7%), from €554 to €24
of which Trade receivables: -€540
- Deferred charges and accrued income +€350
new in 2025: €350
- Cash -€345
down €345 (-4.4%), from €7,833 to €7,487
mainly Net result for the year (-€2,981) and Tax, wage and social debts (-€1,357)
- Profit (loss) carried forward -€2,981
new in 2025: -€2,981
- Other debts +€2,105
up €2,105 (+87.6%), from €2,402 to €4,507
- Tax, wage and social debts -€1,357
down €1,357 (-40.4%), from €3,355 to €1,999
- Trade debts +€515
up €515 (+608%), from €85 to €600
- Gross operating margin -€3,988
down €3,988, from €3,024 to -€965
- Depreciation +€819
up €819 (+219%), from €373 to €1,192
- Taxes -€561
no longer reported in 2025 (was €561)
- Other operating charges -€114
down €114 (-13.1%), from €873 to €759
- Financial charges -€36
down €36 (-31.1%), from €116 to €80
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 | €11,943 | €10,225 | -€1,718 | -14.4% |
| Fixed assets | 21/28 | €3,556 | €2,364 | -€1,192 | -33.5% |
| Tangible fixed assets | 22/27 | €3,556 | €2,364 | -€1,192 | -33.5% |
| Plant, machinery and equipment | 23 | €276 | €210 | -€67 | -24.2% |
| Furniture and vehicles | 24 | €3,280 | €2,155 | -€1,125 | -34.3% |
| Current assets | 29/58 | €8,386 | €7,861 | -€525 | -6.3% |
| Amounts receivable within one year | 40/41 | €554 | €24 | -€530 | -95.7% |
| Trade receivables | 40 | €540 | - | -€540 | |
| Other amounts receivable | 41 | €14 | €24 | +€10 | +74.6% |
| Cash at bank and in hand | 54/58 | €7,833 | €7,487 | -€345 | -4.4% |
| Deferred charges and accrued income | 490/1 | - | €350 | +€350 | |
| Total equity and liabilities | 10/49 | €11,943 | €10,225 | -€1,718 | -14.4% |
| Equity | 10/15 | €6,100 | €3,119 | -€2,981 | -48.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €1,100 | €1,100 | = | 0.0% |
| Distributable reserves | 133 | €1,100 | €1,100 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€2,981 | -€2,981 | |
| Amounts payable | 17/49 | €5,842 | €7,106 | +€1,263 | +21.6% |
| Amounts payable within one year | 42/48 | €5,842 | €7,106 | +€1,263 | +21.6% |
| Trade debts | 44 | €85 | €600 | +€515 | +608% |
| Suppliers | 440/4 | €85 | €600 | +€515 | +608% |
| Taxes, remuneration and social security | 45 | €3,355 | €1,999 | -€1,357 | -40.4% |
| Taxes | 450/3 | €3,355 | €1,999 | -€1,357 | -40.4% |
| Other amounts payable | 47/48 | €2,402 | €4,507 | +€2,105 | +87.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €373 | €1,192 | +€819 | +219% |
| Other operating charges | 640/8 | €873 | €759 | -€114 | -13.1% |
| Gross operating margin | 9900 | €3,024 | -€965 | -€3,988 | |
| Operating profit (loss) | 9901 | €1,777 | -€2,916 | -€4,693 | |
| Financial income | 75/76B | €0 | €15 | +€15 | +145,900% |
| Recurring financial income | 75 | €0 | €15 | +€15 | +145,900% |
| Financial charges | 65/66B | €116 | €80 | -€36 | -31.1% |
| Recurring financial charges | 65 | €116 | €80 | -€36 | -31.1% |
| Profit (loss) for the period before taxes | 9903 | €1,661 | -€2,981 | -€4,642 | |
| Income taxes | 67/77 | €561 | - | -€561 | |
| Profit (loss) for the period | 9904 | €1,100 | -€2,981 | -€4,081 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,100 | -€2,981 | -€4,081 |
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 23 October 2026 via checked.be.