Let's not copy - paste it !: 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.
Let's not copy - paste it !
Largest movements
- Cash +€39,519
up €39,519 (+49.1%), from €80,567 to €120,087
mainly Net result for the year (+€47,259) and Depreciation (+€9,649)
- Tangible fixed assets -€9,336
down €9,336 (-34.1%), from €27,410 to €18,074
of which Furniture and vehicles: -€9,181
- Profit (loss) carried forward +€46,426
up €46,426 (+61.0%), from €76,128 to €122,554
- Other debts -€15,317
down €15,317 (-95.2%), from €16,092 to €775
- Debts after one year -€8,218
down €8,218 (-49.3%), from €16,666 to €8,448
- Tax, wage and social debts +€4,787
up €4,787 (+286%), from €1,672 to €6,459
- Accrued charges and deferred income +€1,658
up €1,658 (+29.6%), from €5,600 to €7,258
- Gross operating margin +€13,732
up €13,732 (+23.9%), from €57,376 to €71,108
- Taxes +€3,067
up €3,067 (+29.5%), from €10,406 to €13,473
- Financial charges -€1,737
down €1,737 (-70.5%), from €2,463 to €726
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 | €127,075 | €156,643 | +€29,568 | +23.3% |
| Fixed assets | 21/28 | €27,635 | €18,299 | -€9,336 | -33.8% |
| Tangible fixed assets | 22/27 | €27,410 | €18,074 | -€9,336 | -34.1% |
| Furniture and vehicles | 24 | €26,931 | €17,750 | -€9,181 | -34.1% |
| Other tangible fixed assets | 26 | €479 | €324 | -€155 | -32.4% |
| Financial fixed assets | 28 | €225 | €225 | = | 0.0% |
| Current assets | 29/58 | €99,440 | €138,344 | +€38,904 | +39.1% |
| Amounts receivable within one year | 40/41 | €18,417 | €18,258 | -€159 | -0.9% |
| Trade receivables | 40 | €17,360 | €18,035 | +€675 | +3.9% |
| Other amounts receivable | 41 | €1,057 | €223 | -€834 | -78.9% |
| Cash at bank and in hand | 54/58 | €80,567 | €120,087 | +€39,519 | +49.1% |
| Deferred charges and accrued income | 490/1 | €457 | - | -€457 | |
| Total equity and liabilities | 10/49 | €127,075 | €156,643 | +€29,568 | +23.3% |
| Equity | 10/15 | €78,628 | €125,054 | +€46,426 | +59.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €76,128 | €122,554 | +€46,426 | +61.0% |
| Amounts payable | 17/49 | €48,448 | €31,589 | -€16,858 | -34.8% |
| Amounts payable after more than one year | 17 | €16,666 | €8,448 | -€8,218 | -49.3% |
| Financial debts | 170/4 | €16,666 | €8,448 | -€8,218 | -49.3% |
| Amounts payable within one year | 42/48 | €26,182 | €15,884 | -€10,298 | -39.3% |
| Current portion of amounts payable after more than one year | 42 | €7,994 | €8,218 | +€224 | +2.8% |
| Trade debts | 44 | €423 | €432 | +€9 | +2.1% |
| Suppliers | 440/4 | €423 | €432 | +€9 | +2.1% |
| Taxes, remuneration and social security | 45 | €1,672 | €6,459 | +€4,787 | +286% |
| Taxes | 450/3 | €1,672 | €6,459 | +€4,787 | +286% |
| Other amounts payable | 47/48 | €16,092 | €775 | -€15,317 | -95.2% |
| Accrued charges and deferred income | 492/3 | €5,600 | €7,258 | +€1,658 | +29.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,564 | €9,649 | +€85 | +0.9% |
| Gross operating margin | 9900 | €57,376 | €71,108 | +€13,732 | +23.9% |
| Operating profit (loss) | 9901 | €47,812 | €61,459 | +€13,647 | +28.5% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €2,463 | €726 | -€1,737 | -70.5% |
| Recurring financial charges | 65 | €2,463 | €726 | -€1,737 | -70.5% |
| Profit (loss) for the period before taxes | 9903 | €45,349 | €60,732 | +€15,383 | +33.9% |
| Income taxes | 67/77 | €10,406 | €13,473 | +€3,067 | +29.5% |
| Profit (loss) for the period | 9904 | €34,943 | €47,259 | +€12,316 | +35.2% |
| Profit (loss) for the period to be appropriated | 9905 | €34,943 | €47,259 | +€12,316 | +35.2% |
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 27 October 2026 via checked.be.