LE 8e JOUR: 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.
LE 8e JOUR
Largest movements
- Receivables after one year +€100,000
new in 2025: €100,000
- Cash -€36,620
down €36,620 (-13.5%), from €270,616 to €233,995
mainly Provisions (-€110,000) and Receivables after one year (-€100,000)
- Deferred charges and accrued income +€25,980
up €25,980 (+1,256%), from €2,068 to €28,048
- Profit (loss) carried forward +€122,078
up €122,078 (+127%), from €96,168 to €218,246
- Provisions -€110,000
down €110,000 (-91.7%), from €120,000 to €10,000
- Debts within one year +€78,703
up €78,703 (+67.5%), from €116,530 to €195,233
of which Trade debts: +€83,340
- Gross operating margin +€247,483
up €247,483 (+31.0%), from €798,592 to €1.0m
- Purchases and services +€32,999
up €32,999 (+6.1%), from €542,851 to €575,849
- Turnover +€31,891
up €31,891 (+8.4%), from €381,227 to €413,119
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 | €380,792 | €470,854 | +€90,062 | +23.7% |
| Fixed assets | 21/28 | €7,547 | €7,547 | = | 0.0% |
| Financial fixed assets | 28 | €7,547 | €7,547 | = | 0.0% |
| Current assets | 29/58 | €373,245 | €463,307 | +€90,062 | +24.1% |
| Amounts receivable after more than one year | 29 | - | €100,000 | +€100,000 | |
| Other amounts receivable | 291 | - | €100,000 | +€100,000 | |
| Amounts receivable within one year | 40/41 | €100,562 | €101,264 | +€702 | +0.7% |
| Other amounts receivable | 41 | €100,562 | €101,264 | +€702 | +0.7% |
| Cash at bank and in hand | 54/58 | €270,616 | €233,995 | -€36,620 | -13.5% |
| Deferred charges and accrued income | 490/1 | €2,068 | €28,048 | +€25,980 | +1,256% |
| Total equity and liabilities | 10/49 | €380,792 | €470,854 | +€90,062 | +23.7% |
| Equity | 10/15 | €96,168 | €218,246 | +€122,078 | +127% |
| Profit (loss) carried forward | 14 | €96,168 | €218,246 | +€122,078 | +127% |
| Provisions and deferred taxes | 16 | €120,000 | €10,000 | -€110,000 | -91.7% |
| Provisions for liabilities and charges | 160/5 | €120,000 | €10,000 | -€110,000 | -91.7% |
| Other liabilities and charges | 164/5 | €120,000 | €10,000 | -€110,000 | -91.7% |
| Amounts payable | 17/49 | €164,624 | €242,609 | +€77,984 | +47.4% |
| Amounts payable after more than one year | 17 | €44,695 | €47,375 | +€2,680 | +6.0% |
| Other amounts payable | 178/9 | €44,695 | €47,375 | +€2,680 | +6.0% |
| Amounts payable within one year | 42/48 | €116,530 | €195,233 | +€78,703 | +67.5% |
| Trade debts | 44 | €319 | €83,659 | +€83,340 | +26,125% |
| Suppliers | 440/4 | €319 | €83,659 | +€83,340 | +26,125% |
| Taxes, remuneration and social security | 45 | €114,765 | €107,307 | -€7,458 | -6.5% |
| Remuneration and social security | 454/9 | €114,765 | €107,307 | -€7,458 | -6.5% |
| Accrued charges and deferred income | 492/3 | €3,399 | - | -€3,399 | |
| Turnover | 70 | €381,227 | €413,119 | +€31,891 | +8.4% |
| Membership fees, donations, legacies and grants | 73 | €960,216 | €1,208,806 | +€248,590 | +25.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €542,851 | €575,849 | +€32,999 | +6.1% |
| Remuneration, social security and pensions | 62 | €1,021,739 | €1,029,528 | +€7,789 | +0.8% |
| Other operating charges | 640/8 | €3,283 | €5,069 | +€1,786 | +54.4% |
| Gross operating margin | 9900 | €798,592 | €1,046,075 | +€247,483 | +31.0% |
| Operating profit (loss) | 9901 | -€28,430 | €121,478 | +€149,908 | |
| Financial income | 75/76B | €774 | €684 | -€90 | -11.6% |
| Recurring financial income | 75 | €774 | €684 | -€90 | -11.6% |
| Financial charges | 65/66B | €684 | €85 | -€600 | -87.6% |
| Recurring financial charges | 65 | €684 | €85 | -€600 | -87.6% |
| Profit (loss) for the period before taxes | 9903 | -€28,340 | €122,078 | +€150,418 | |
| Profit (loss) for the period | 9904 | -€28,340 | €122,078 | +€150,418 | |
| Profit (loss) for the period to be appropriated | 9905 | -€28,340 | €122,078 | +€150,418 |
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 29 October 2026 via checked.be.