LAURA DEBROCK: 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.
LAURA DEBROCK
Largest movements
- Cash +€73,838
up €73,838 (+107%), from €69,146 to €142,984
mainly Net result for the year (+€57,149) and Tax, wage and social debts (+€15,975)
- Profit (loss) carried forward +€57,149
up €57,149 (+150%), from €38,088 to €95,237
- Tax, wage and social debts +€15,975
up €15,975 (+64.9%), from €24,628 to €40,603
of which Taxes: +€15,975
- Gross operating margin +€24,069
up €24,069 (+48.8%), from €49,306 to €73,376
- Taxes +€4,715
up €4,715 (+42.5%), from €11,104 to €15,820
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 | €70,286 | €145,276 | +€74,990 | +107% |
| Current assets | 29/58 | €70,286 | €145,276 | +€74,990 | +107% |
| Cash at bank and in hand | 54/58 | €69,146 | €142,984 | +€73,838 | +107% |
| Deferred charges and accrued income | 490/1 | €1,140 | €2,292 | +€1,152 | +101% |
| Total equity and liabilities | 10/49 | €70,286 | €145,276 | +€74,990 | +107% |
| Equity | 10/15 | €41,088 | €98,237 | +€57,149 | +139% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €38,088 | €95,237 | +€57,149 | +150% |
| Amounts payable | 17/49 | €29,198 | €47,039 | +€17,841 | +61.1% |
| Amounts payable within one year | 42/48 | €27,115 | €43,968 | +€16,853 | +62.2% |
| Financial debts | 43 | - | €430 | +€430 | |
| Credit institutions | 430/8 | - | €430 | +€430 | |
| Trade debts | 44 | - | €100 | +€100 | |
| Suppliers | 440/4 | - | €100 | +€100 | |
| Taxes, remuneration and social security | 45 | €24,628 | €40,603 | +€15,975 | +64.9% |
| Taxes | 450/3 | €21,628 | €37,603 | +€15,975 | +73.9% |
| Remuneration and social security | 454/9 | €3,000 | €3,000 | = | 0.0% |
| Other amounts payable | 47/48 | €2,487 | €2,835 | +€348 | +14.0% |
| Accrued charges and deferred income | 492/3 | €2,083 | €3,071 | +€988 | +47.4% |
| Other operating charges | 640/8 | - | €177 | +€177 | |
| Gross operating margin | 9900 | €49,306 | €73,376 | +€24,069 | +48.8% |
| Operating profit (loss) | 9901 | €49,306 | €73,199 | +€23,892 | +48.5% |
| Financial income | 75/76B | - | €15 | +€15 | |
| Recurring financial income | 75 | - | €15 | +€15 | |
| Financial charges | 65/66B | €113 | €245 | +€132 | +116% |
| Recurring financial charges | 65 | €113 | €245 | +€132 | +116% |
| Profit (loss) for the period before taxes | 9903 | €49,193 | €72,969 | +€23,776 | +48.3% |
| Income taxes | 67/77 | €11,104 | €15,820 | +€4,715 | +42.5% |
| Profit (loss) for the period | 9904 | €38,088 | €57,149 | +€19,061 | +50.0% |
| Profit (loss) for the period to be appropriated | 9905 | €38,088 | €57,149 | +€19,061 | +50.0% |
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 18 October 2026 via checked.be.