LIFTING PARACHEVEMENT: 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.
LIFTING PARACHEVEMENT
Largest movements
- Cash +€38,994
up €38,994 (+2,183%), from €1,787 to €40,781
mainly Net result for the year (+€75,056) and Other debts (+€19,463)
- Receivables within one year -€6,747
down €6,747 (-12.9%), from €52,177 to €45,431
of which Other amounts receivable: -€11,263
- Tangible fixed assets +€4,631
up €4,631 (+348%), from €1,329 to €5,959
- Stocks and contracts +€2,210
up €2,210 (+88.4%), from €2,500 to €4,710
- Profit (loss) carried forward +€55,056
up €55,056, from -€27,230 to €27,826
- Debts after one year -€48,806
no longer reported in 2025 (was €48,806)
- Other debts +€19,463
up €19,463 (+3,623%), from €537 to €20,000
- Trade debts +€16,997
up €16,997 (+62.9%), from €27,018 to €44,015
- Tax, wage and social debts -€4,591
down €4,591 (-94.5%), from €4,858 to €267
of which Remuneration and social security: -€4,858
- Gross operating margin +€46,373
up €46,373 (+91.1%), from €50,925 to €97,297
- Staff costs -€33,862
down €33,862 (-71.7%), from €47,233 to €13,371
- Other operating charges +€2,511
up €2,511 (+368%), from €682 to €3,192
- Depreciation -€2,436
down €2,436 (-53.5%), from €4,554 to €2,117
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 | €59,989 | €98,108 | +€38,119 | +63.5% |
| Fixed assets | 21/28 | €1,329 | €5,959 | +€4,631 | +348% |
| Tangible fixed assets | 22/27 | €1,329 | €5,959 | +€4,631 | +348% |
| Furniture and vehicles | 24 | €1,329 | €5,959 | +€4,631 | +348% |
| Current assets | 29/58 | €58,660 | €92,148 | +€33,488 | +57.1% |
| Stocks and contracts in progress | 3 | €2,500 | €4,710 | +€2,210 | +88.4% |
| Stocks | 30/36 | €2,500 | €4,710 | +€2,210 | +88.4% |
| Amounts receivable within one year | 40/41 | €52,177 | €45,431 | -€6,747 | -12.9% |
| Trade receivables | 40 | €32,335 | €36,851 | +€4,516 | +14.0% |
| Other amounts receivable | 41 | €19,842 | €8,580 | -€11,263 | -56.8% |
| Cash at bank and in hand | 54/58 | €1,787 | €40,781 | +€38,994 | +2,183% |
| Deferred charges and accrued income | 490/1 | €2,196 | €1,227 | -€970 | -44.1% |
| Total equity and liabilities | 10/49 | €59,989 | €98,108 | +€38,119 | +63.5% |
| Equity | 10/15 | -€21,230 | €33,826 | +€55,056 | |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€27,230 | €27,826 | +€55,056 | |
| Amounts payable | 17/49 | €81,219 | €64,282 | -€16,938 | -20.9% |
| Amounts payable after more than one year | 17 | €48,806 | - | -€48,806 | |
| Financial debts | 170/4 | €48,806 | - | -€48,806 | |
| Amounts payable within one year | 42/48 | €32,413 | €64,282 | +€31,868 | +98.3% |
| Trade debts | 44 | €27,018 | €44,015 | +€16,997 | +62.9% |
| Suppliers | 440/4 | €27,018 | €44,015 | +€16,997 | +62.9% |
| Taxes, remuneration and social security | 45 | €4,858 | €267 | -€4,591 | -94.5% |
| Taxes | 450/3 | - | €267 | +€267 | |
| Remuneration and social security | 454/9 | €4,858 | - | -€4,858 | |
| Other amounts payable | 47/48 | €537 | €20,000 | +€19,463 | +3,623% |
| Remuneration, social security and pensions | 62 | €47,233 | €13,371 | -€33,862 | -71.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,554 | €2,117 | -€2,436 | -53.5% |
| Other operating charges | 640/8 | €682 | €3,192 | +€2,511 | +368% |
| Gross operating margin | 9900 | €50,925 | €97,297 | +€46,373 | +91.1% |
| Operating profit (loss) | 9901 | -€1,543 | €78,618 | +€80,161 | |
| Financial income | 75/76B | €8 | €1 | -€7 | -85.9% |
| Recurring financial income | 75 | €8 | €1 | -€7 | -85.9% |
| Financial charges | 65/66B | €3,979 | €3,562 | -€417 | -10.5% |
| Recurring financial charges | 65 | €3,979 | €3,562 | -€417 | -10.5% |
| Profit (loss) for the period before taxes | 9903 | -€5,515 | €75,056 | +€80,571 | |
| Profit (loss) for the period | 9904 | -€5,515 | €75,056 | +€80,571 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,515 | €75,056 | +€80,571 |
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 30 October 2026 via checked.be.