LIKE: what changed
Two fiscal 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.
LIKE
Largest movements
- Receivables within one year -€21,900
down €21,900 (-18.8%), from €116,503 to €94,604
of which Trade receivables: -€22,298
- Tangible fixed assets -€5,000
down €5,000 (-1.8%), from €281,000 to €276,000
- Current portion of long-term debt -€30,663
down €30,663 (-76.8%), from €39,952 to €9,289
- Profit (loss) carried forward -€30,096
down €30,096 (-11.6%), from €258,652 to €228,556
- Other debts +€25,377
up €25,377 (+29.9%), from €84,796 to €110,173
- Debts after one year -€9,289
no longer reported in 2025 (was €9,289)
- Tax, wage and social debts +€9,246
up €9,246 (+74.9%), from €12,341 to €21,587
- Gross operating margin -€13,575
down €13,575 (-13.3%), from €102,194 to €88,619
- Financial income -€8,771
down €8,771 (-99.6%), from €8,803 to €32
- Taxes -€3,396
down €3,396 (-16.3%), from €20,775 to €17,379
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.
Cash bridge derived
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 | €476,743 | €445,369 | -€31,374 | -6.6% |
| Fixed assets | 21/28 | €281,000 | €276,000 | -€5,000 | -1.8% |
| Tangible fixed assets | 22/27 | €281,000 | €276,000 | -€5,000 | -1.8% |
| Land and buildings | 22 | €281,000 | €276,000 | -€5,000 | -1.8% |
| Current assets | 29/58 | €195,743 | €169,369 | -€26,374 | -13.5% |
| Amounts receivable within one year | 40/41 | €116,503 | €94,604 | -€21,900 | -18.8% |
| Trade receivables | 40 | €106,638 | €84,340 | -€22,298 | -20.9% |
| Other amounts receivable | 41 | €9,865 | €10,263 | +€398 | +4.0% |
| Cash at bank and in hand | 54/58 | €79,129 | €74,766 | -€4,364 | -5.5% |
| Deferred charges and accrued income | 490/1 | €111 | - | -€111 | |
| Total equity and liabilities | 10/49 | €476,743 | €445,369 | -€31,374 | -6.6% |
| Equity | 10/15 | €330,264 | €300,168 | -€30,096 | -9.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €53,012 | €53,012 | = | 0.0% |
| Distributable reserves | 133 | €53,012 | €53,012 | = | 0.0% |
| Profit (loss) carried forward | 14 | €258,652 | €228,556 | -€30,096 | -11.6% |
| Amounts payable | 17/49 | €146,479 | €145,201 | -€1,278 | -0.9% |
| Amounts payable after more than one year | 17 | €9,289 | - | -€9,289 | |
| Financial debts | 170/4 | €9,289 | - | -€9,289 | |
| Amounts payable within one year | 42/48 | €137,190 | €142,111 | +€4,922 | +3.6% |
| Current portion of amounts payable after more than one year | 42 | €39,952 | €9,289 | -€30,663 | -76.8% |
| Trade debts | 44 | €101 | €1,063 | +€962 | +952.0% |
| Suppliers | 440/4 | €101 | €1,063 | +€962 | +952.0% |
| Taxes, remuneration and social security | 45 | €12,341 | €21,587 | +€9,246 | +74.9% |
| Taxes | 450/3 | €12,341 | €21,587 | +€9,246 | +74.9% |
| Other amounts payable | 47/48 | €84,796 | €110,173 | +€25,377 | +29.9% |
| Accrued charges and deferred income | 492/3 | - | €3,089 | +€3,089 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,000 | €5,000 | -€0 | 0.0% |
| Other operating charges | 640/8 | €1,545 | €1,593 | +€49 | +3.1% |
| Gross operating margin | 9900 | €102,194 | €88,619 | -€13,575 | -13.3% |
| Operating profit (loss) | 9901 | €95,649 | €82,026 | -€13,623 | -14.2% |
| Financial income | 75/76B | €8,803 | €32 | -€8,771 | -99.6% |
| Recurring financial income | 75 | €8,803 | €32 | -€8,771 | -99.6% |
| Financial charges | 65/66B | €1,377 | €657 | -€720 | -52.3% |
| Recurring financial charges | 65 | €1,377 | €657 | -€720 | -52.3% |
| Profit (loss) for the period before taxes | 9903 | €103,075 | €81,401 | -€21,674 | -21.0% |
| Income taxes | 67/77 | €20,775 | €17,379 | -€3,396 | -16.3% |
| Profit (loss) for the period | 9904 | €82,299 | €64,022 | -€18,278 | -22.2% |
| Profit (loss) for the period to be appropriated | 9905 | €82,299 | €64,022 | -€18,278 | -22.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.