LA DILIGENCE 2.0: what changed
LA DILIGENCE 2.0
Largest movements
- Receivables within one year +€1,954
up €1,954, from €0 to €1,954
of which Other amounts receivable: +€1,954
- Intangible fixed assets -€1,250
down €1,250 (-100%), from €1,250 to €0
- Cash +€861
up €861 (+25.2%), from €3,415 to €4,275
mainly Trade debts (+€5,150) and Advances received (+€1,954)
- Deferred charges and accrued income -€799
down €799 (-53.4%), from €1,495 to €697
- Profit (loss) carried forward -€5,353
new in 2025: -€5,353
- Trade debts +€5,150
up €5,150 (+108%), from €4,749 to €9,899
- Advances received +€1,954
new in 2025: €1,954
- Tax, wage and social debts -€1,707
down €1,707 (-34.9%), from €4,891 to €3,184
of which Taxes: -€907
- Other debts +€722
up €722 (+1,804%), from €40 to €762
- Depreciation -€3,750
down €3,750 (-75.0%), from €5,000 to €1,250
- Gross operating margin -€2,201
down €2,201, from €1,180 to -€1,021
- Financial charges -€706
down €706 (-89.3%), from €790 to €85
- Other operating charges -€100
down €100 (-3.2%), from €3,097 to €2,997
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €15,876 | €16,642 | +€766 | +4.8% |
| Fixed assets | 21/28 | €6,816 | €5,566 | -€1,250 | -18.3% |
| Intangible fixed assets | 21 | €1,250 | €0 | -€1,250 | -100% |
| Financial fixed assets | 28 | €5,566 | €5,566 | = | 0.0% |
| Current assets | 29/58 | €9,060 | €11,076 | +€2,016 | +22.3% |
| Stocks and contracts in progress | 3 | €4,150 | €4,150 | = | 0.0% |
| Stocks | 30/36 | €4,150 | €4,150 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €0 | €1,954 | +€1,954 | |
| Trade receivables | 40 | €0 | €0 | = | |
| Other amounts receivable | 41 | €0 | €1,954 | +€1,954 | |
| Cash at bank and in hand | 54/58 | €3,415 | €4,275 | +€861 | +25.2% |
| Deferred charges and accrued income | 490/1 | €1,495 | €697 | -€799 | -53.4% |
| Total equity and liabilities | 10/49 | €15,876 | €16,642 | +€766 | +4.8% |
| Equity | 10/15 | €6,196 | €844 | -€5,353 | -86.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Capital | 10 | €5,000 | €5,000 | = | 0.0% |
| Issued capital | 100 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €1,196 | €1,196 | = | 0.0% |
| Distributable reserves | 133 | €1,196 | €1,196 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€5,353 | -€5,353 | |
| Amounts payable | 17/49 | €9,680 | €15,798 | +€6,119 | +63.2% |
| Amounts payable within one year | 42/48 | €9,680 | €15,798 | +€6,119 | +63.2% |
| Trade debts | 44 | €4,749 | €9,899 | +€5,150 | +108% |
| Suppliers | 440/4 | €4,749 | €9,899 | +€5,150 | +108% |
| Advances received on contracts in progress | 46 | - | €1,954 | +€1,954 | |
| Taxes, remuneration and social security | 45 | €4,891 | €3,184 | -€1,707 | -34.9% |
| Taxes | 450/3 | €2,891 | €1,984 | -€907 | -31.4% |
| Remuneration and social security | 454/9 | €2,000 | €1,200 | -€800 | -40.0% |
| Other amounts payable | 47/48 | €40 | €762 | +€722 | +1,804% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,000 | €1,250 | -€3,750 | -75.0% |
| Other operating charges | 640/8 | €3,097 | €2,997 | -€100 | -3.2% |
| Gross operating margin | 9900 | €1,180 | -€1,021 | -€2,201 | |
| Operating profit (loss) | 9901 | -€6,917 | -€5,268 | +€1,649 | +23.8% |
| Financial charges | 65/66B | €790 | €85 | -€706 | -89.3% |
| Recurring financial charges | 65 | €790 | €85 | -€706 | -89.3% |
| Profit (loss) for the period before taxes | 9903 | -€7,708 | -€5,353 | +€2,355 | +30.6% |
| Profit (loss) for the period | 9904 | -€7,708 | -€5,353 | +€2,355 | +30.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,708 | -€5,353 | +€2,355 | +30.6% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.