LABEL-A: what changed
Two fiscal 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.
LABEL-A
Largest movements
- Cash -€3,611
no longer reported in 2025 (was €3,611)
mainly Net result for the year (-€6,031) and Investment in fixed assets (net) (-€1,355)
- Deferred charges and accrued income -€1,070
down €1,070 (-56.8%), from €1,884 to €815
- Receivables within one year +€758
up €758 (+5.3%), from €14,382 to €15,140
- Profit (loss) carried forward -€6,031
down €6,031 (-18.9%), from -€31,858 to -€37,889
- Short-term financial debts +€3,073
new in 2025: €3,073
- Other debts -€1,000
down €1,000 (-2.7%), from €36,847 to €35,847
- Trade debts +€430
up €430 (+17.0%), from €2,536 to €2,967
- Tax, wage and social debts -€383
down €383 (-4.3%), from €8,878 to €8,494
of which Taxes: -€303
- Gross operating margin -€5,989
down €5,989, from €4,530 to -€1,459
- Taxes -€1,387
down €1,387 (-71.0%), from €1,952 to €565
- Depreciation +€447
up €447 (+49.9%), from €897 to €1,344
- Other operating charges -€133
down €133 (-11.0%), from €1,209 to €1,075
- Financial charges -€46
down €46 (-2.8%), from €1,646 to €1,600
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 | €24,463 | €20,552 | -€3,911 | -16.0% |
| Fixed assets | 21/28 | €4,586 | €4,597 | +€11 | +0.2% |
| Tangible fixed assets | 22/27 | €4,586 | €4,597 | +€11 | +0.2% |
| Plant, machinery and equipment | 23 | €2,433 | €1,744 | -€689 | -28.3% |
| Furniture and vehicles | 24 | €2,153 | €2,853 | +€700 | +32.5% |
| Current assets | 29/58 | €19,877 | €15,955 | -€3,923 | -19.7% |
| Amounts receivable within one year | 40/41 | €14,382 | €15,140 | +€758 | +5.3% |
| Trade receivables | 40 | €14,382 | €15,140 | +€758 | +5.3% |
| Cash at bank and in hand | 54/58 | €3,611 | - | -€3,611 | |
| Deferred charges and accrued income | 490/1 | €1,884 | €815 | -€1,070 | -56.8% |
| Total equity and liabilities | 10/49 | €24,463 | €20,552 | -€3,911 | -16.0% |
| Equity | 10/15 | -€23,798 | -€29,829 | -€6,031 | -25.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€31,858 | -€37,889 | -€6,031 | -18.9% |
| Amounts payable | 17/49 | €48,261 | €50,381 | +€2,120 | +4.4% |
| Amounts payable within one year | 42/48 | €48,261 | €50,381 | +€2,120 | +4.4% |
| Financial debts | 43 | - | €3,073 | +€3,073 | |
| Credit institutions | 430/8 | - | €3,073 | +€3,073 | |
| Trade debts | 44 | €2,536 | €2,967 | +€430 | +17.0% |
| Suppliers | 440/4 | €2,536 | €2,967 | +€430 | +17.0% |
| Taxes, remuneration and social security | 45 | €8,878 | €8,494 | -€383 | -4.3% |
| Taxes | 450/3 | €7,981 | €7,679 | -€303 | -3.8% |
| Remuneration and social security | 454/9 | €897 | €816 | -€81 | -9.0% |
| Other amounts payable | 47/48 | €36,847 | €35,847 | -€1,000 | -2.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €897 | €1,344 | +€447 | +49.9% |
| Other operating charges | 640/8 | €1,209 | €1,075 | -€133 | -11.0% |
| Gross operating margin | 9900 | €4,530 | -€1,459 | -€5,989 | |
| Operating profit (loss) | 9901 | €2,425 | -€3,878 | -€6,303 | |
| Financial income | 75/76B | €6 | €13 | +€6 | +99.7% |
| Recurring financial income | 75 | €6 | €13 | +€6 | +99.7% |
| Financial charges | 65/66B | €1,646 | €1,600 | -€46 | -2.8% |
| Recurring financial charges | 65 | €1,646 | €1,600 | -€46 | -2.8% |
| Profit (loss) for the period before taxes | 9903 | €785 | -€5,466 | -€6,251 | |
| Income taxes | 67/77 | €1,952 | €565 | -€1,387 | -71.0% |
| Profit (loss) for the period | 9904 | -€1,167 | -€6,031 | -€4,864 | -416.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,167 | -€6,031 | -€4,864 | -416.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.