LETOUTESTBON: 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.
LETOUTESTBON
Largest movements
- Cash +€13,234
up €13,234 (+43.1%), from €30,716 to €43,950
mainly Trade debts (+€13,997) and Net result for the year (+€3,517)
- Stocks and contracts +€1,974
up €1,974 (+86.3%), from €2,287 to €4,261
- Tangible fixed assets -€1,584
down €1,584 (-22.2%), from €7,140 to €5,556
of which Plant, machinery and equipment: -€1,974
- Receivables within one year +€1,521
up €1,521 (+7.3%), from €20,943 to €22,464
of which Trade receivables: +€17,891
- Trade debts +€13,997
up €13,997 (+235%), from €5,955 to €19,953
- Reserves +€3,000
up €3,000 (+15.8%), from €19,000 to €22,000
- Tax, wage and social debts -€1,973
down €1,973 (-33.6%), from €5,868 to €3,895
- Gross operating margin +€877
up €877 (+7.6%), from €11,570 to €12,447
- Taxes +€674
up €674 (+29.0%), from €2,329 to €3,003
- Financial charges +€629
up €629 (+24.0%), from €2,615 to €3,244
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 | €63,738 | €79,038 | +€15,300 | +24.0% |
| Fixed assets | 21/28 | €9,252 | €7,668 | -€1,584 | -17.1% |
| Tangible fixed assets | 22/27 | €7,140 | €5,556 | -€1,584 | -22.2% |
| Plant, machinery and equipment | 23 | €7,140 | €5,166 | -€1,974 | -27.6% |
| Furniture and vehicles | 24 | - | €390 | +€390 | |
| Financial fixed assets | 28 | €2,112 | €2,112 | = | 0.0% |
| Current assets | 29/58 | €54,486 | €71,370 | +€16,885 | +31.0% |
| Stocks and contracts in progress | 3 | €2,287 | €4,261 | +€1,974 | +86.3% |
| Stocks | 30/36 | €2,287 | €4,261 | +€1,974 | +86.3% |
| Amounts receivable within one year | 40/41 | €20,943 | €22,464 | +€1,521 | +7.3% |
| Trade receivables | 40 | €4,573 | €22,464 | +€17,891 | +391% |
| Other amounts receivable | 41 | €16,369 | - | -€16,369 | |
| Cash at bank and in hand | 54/58 | €30,716 | €43,950 | +€13,234 | +43.1% |
| Deferred charges and accrued income | 490/1 | €540 | €695 | +€155 | +28.7% |
| Total equity and liabilities | 10/49 | €63,738 | €79,038 | +€15,300 | +24.0% |
| Equity | 10/15 | €44,254 | €47,771 | +€3,517 | +7.9% |
| Contributions | 10/11 | €20,451 | €20,451 | = | 0.0% |
| Contributions outside capital | 11 | €20,451 | €20,451 | = | 0.0% |
| Share premium | 1100/10 | €20,451 | €20,451 | = | 0.0% |
| Reserves | 13 | €19,000 | €22,000 | +€3,000 | +15.8% |
| Distributable reserves | 133 | €19,000 | €22,000 | +€3,000 | +15.8% |
| Profit (loss) carried forward | 14 | €4,803 | €5,320 | +€517 | +10.8% |
| Amounts payable | 17/49 | €19,484 | €31,267 | +€11,783 | +60.5% |
| Amounts payable within one year | 42/48 | €19,456 | €31,267 | +€11,811 | +60.7% |
| Trade debts | 44 | €5,955 | €19,953 | +€13,997 | +235% |
| Suppliers | 440/4 | €5,955 | €19,953 | +€13,997 | +235% |
| Taxes, remuneration and social security | 45 | €5,868 | €3,895 | -€1,973 | -33.6% |
| Taxes | 450/3 | €5,868 | €3,895 | -€1,973 | -33.6% |
| Other amounts payable | 47/48 | €7,634 | €7,420 | -€214 | -2.8% |
| Accrued charges and deferred income | 492/3 | €27 | - | -€27 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,952 | €2,069 | +€118 | +6.0% |
| Other operating charges | 640/8 | €594 | €613 | +€19 | +3.1% |
| Non-recurring operating charges | 66A | €246 | - | -€246 | |
| Gross operating margin | 9900 | €11,570 | €12,447 | +€877 | +7.6% |
| Operating profit (loss) | 9901 | €8,778 | €9,764 | +€986 | +11.2% |
| Financial income | 75/76B | €0 | €0 | -€0 | -94.7% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -94.7% |
| Financial charges | 65/66B | €2,615 | €3,244 | +€629 | +24.0% |
| Recurring financial charges | 65 | €2,615 | €3,244 | +€629 | +24.0% |
| Profit (loss) for the period before taxes | 9903 | €6,163 | €6,520 | +€357 | +5.8% |
| Income taxes | 67/77 | €2,329 | €3,003 | +€674 | +29.0% |
| Profit (loss) for the period | 9904 | €3,834 | €3,517 | -€317 | -8.3% |
| Profit (loss) for the period to be appropriated | 9905 | €3,834 | €3,517 | -€317 | -8.3% |
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 19 October 2026 via checked.be.