LIGNE 26: 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.
LIGNE 26
Largest movements
- Tangible fixed assets -€6,296
down €6,296 (-51.0%), from €12,344 to €6,048
of which Furniture and vehicles: -€5,000
- Cash -€3,637
down €3,637 (-6.7%), from €54,219 to €50,583
mainly Tax, wage and social debts (-€5,420) and Current portion of long-term debt (-€4,116)
- Receivables within one year +€1,975
up €1,975 (+76.3%), from €2,587 to €4,562
of which Trade receivables: +€1,999
- Stocks and contracts +€1,800
up €1,800 (+90.0%), from €2,000 to €3,800
- Deferred charges and accrued income +€1,088
new in 2025: €1,088
- Trade debts +€7,335
up €7,335 (+80.9%), from €9,064 to €16,399
- Tax, wage and social debts -€5,420
down €5,420 (-12.9%), from €41,892 to €36,472
of which Remuneration and social security: -€3,000
- Current portion of long-term debt -€4,116
no longer reported in 2025 (was €4,116)
- Other debts -€3,926
down €3,926 (-38.3%), from €10,247 to €6,322
- Profit (loss) carried forward +€1,057
up €1,057 (+15.8%), from -€6,668 to -€5,612
- Gross operating margin +€19,751
up €19,751 (+25.3%), from €78,117 to €97,869
- Staff costs +€15,456
up €15,456 (+23.4%), from €66,136 to €81,593
- Financial charges +€1,618
up €1,618 (+34.5%), from €4,688 to €6,306
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 | €71,151 | €66,080 | -€5,070 | -7.1% |
| Fixed assets | 21/28 | €12,344 | €6,048 | -€6,296 | -51.0% |
| Tangible fixed assets | 22/27 | €12,344 | €6,048 | -€6,296 | -51.0% |
| Furniture and vehicles | 24 | €8,750 | €3,750 | -€5,000 | -57.1% |
| Other tangible fixed assets | 26 | €3,594 | €2,298 | -€1,296 | -36.1% |
| Current assets | 29/58 | €58,807 | €60,033 | +€1,226 | +2.1% |
| Stocks and contracts in progress | 3 | €2,000 | €3,800 | +€1,800 | +90.0% |
| Stocks | 30/36 | €2,000 | €3,800 | +€1,800 | +90.0% |
| Amounts receivable within one year | 40/41 | €2,587 | €4,562 | +€1,975 | +76.3% |
| Trade receivables | 40 | €2,343 | €4,341 | +€1,999 | +85.3% |
| Other amounts receivable | 41 | €245 | €221 | -€24 | -9.9% |
| Cash at bank and in hand | 54/58 | €54,219 | €50,583 | -€3,637 | -6.7% |
| Deferred charges and accrued income | 490/1 | - | €1,088 | +€1,088 | |
| Total equity and liabilities | 10/49 | €71,151 | €66,080 | -€5,070 | -7.1% |
| Equity | 10/15 | €5,832 | €6,888 | +€1,057 | +18.1% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,668 | -€5,612 | +€1,057 | +15.8% |
| Amounts payable | 17/49 | €65,319 | €59,192 | -€6,127 | -9.4% |
| Amounts payable within one year | 42/48 | €65,319 | €59,192 | -€6,127 | -9.4% |
| Current portion of amounts payable after more than one year | 42 | €4,116 | - | -€4,116 | |
| Trade debts | 44 | €9,064 | €16,399 | +€7,335 | +80.9% |
| Suppliers | 440/4 | €9,064 | €16,399 | +€7,335 | +80.9% |
| Taxes, remuneration and social security | 45 | €41,892 | €36,472 | -€5,420 | -12.9% |
| Taxes | 450/3 | €7,409 | €4,989 | -€2,421 | -32.7% |
| Remuneration and social security | 454/9 | €34,483 | €31,483 | -€3,000 | -8.7% |
| Other amounts payable | 47/48 | €10,247 | €6,322 | -€3,926 | -38.3% |
| Remuneration, social security and pensions | 62 | €66,136 | €81,593 | +€15,456 | +23.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,296 | €6,296 | = | 0.0% |
| Other operating charges | 640/8 | €486 | €1,384 | +€898 | +185% |
| Gross operating margin | 9900 | €78,117 | €97,869 | +€19,751 | +25.3% |
| Operating profit (loss) | 9901 | €5,199 | €8,596 | +€3,397 | +65.3% |
| Financial income | 75/76B | €4 | €259 | +€255 | +7,271% |
| Recurring financial income | 75 | €4 | €259 | +€255 | +7,271% |
| Financial charges | 65/66B | €4,688 | €6,306 | +€1,618 | +34.5% |
| Recurring financial charges | 65 | €4,688 | €6,306 | +€1,618 | +34.5% |
| Profit (loss) for the period before taxes | 9903 | €514 | €2,549 | +€2,035 | +396% |
| Income taxes | 67/77 | €665 | €1,492 | +€827 | +124% |
| Profit (loss) for the period | 9904 | -€151 | €1,057 | +€1,207 | |
| Profit (loss) for the period to be appropriated | 9905 | -€151 | €1,057 | +€1,207 |
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 20 October 2026 via checked.be.