LIKE A BOSS: 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.
LIKE A BOSS
Largest movements
- Receivables within one year +€7,362
up €7,362 (+130%), from €5,656 to €13,019
of which Trade receivables: +€5,475
- Tangible fixed assets -€2,135
down €2,135 (-35.7%), from €5,981 to €3,846
of which Land and buildings: -€1,912
- Profit (loss) carried forward +€5,031
up €5,031, from -€5,031 to €0
- Reserves +€3,452
up €3,452 (+26.9%), from €12,840 to €16,292
- Other debts -€2,529
down €2,529 (-18.6%), from €13,612 to €11,083
- Tax, wage and social debts -€1,771
down €1,771 (-34.0%), from €5,202 to €3,431
- Trade debts +€1,240
up €1,240 (+764%), from €162 to €1,403
- Gross operating margin +€14,831
up €14,831 (+45.2%), from €32,802 to €47,633
- Other operating charges +€3,000
up €3,000 (+9.9%), from €30,371 to €33,371
- Taxes +€2,845
up €2,845 (+451%), from €631 to €3,476
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 | €39,237 | €44,819 | +€5,582 | +14.2% |
| Fixed assets | 21/28 | €5,981 | €3,846 | -€2,135 | -35.7% |
| Tangible fixed assets | 22/27 | €5,981 | €3,846 | -€2,135 | -35.7% |
| Land and buildings | 22 | €5,735 | €3,824 | -€1,912 | -33.3% |
| Plant, machinery and equipment | 23 | €246 | €23 | -€223 | -90.7% |
| Current assets | 29/58 | €33,256 | €40,973 | +€7,716 | +23.2% |
| Amounts receivable within one year | 40/41 | €5,656 | €13,019 | +€7,362 | +130% |
| Trade receivables | 40 | €575 | €6,050 | +€5,475 | +953% |
| Other amounts receivable | 41 | €5,082 | €6,969 | +€1,887 | +37.1% |
| Cash at bank and in hand | 54/58 | €27,600 | €27,954 | +€354 | +1.3% |
| Total equity and liabilities | 10/49 | €39,237 | €44,819 | +€5,582 | +14.2% |
| Equity | 10/15 | €20,210 | €28,692 | +€8,483 | +42.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €12,840 | €16,292 | +€3,452 | +26.9% |
| Distributable reserves | 133 | €12,840 | €16,292 | +€3,452 | +26.9% |
| Profit (loss) carried forward | 14 | -€5,031 | €0 | +€5,031 | |
| Amounts payable | 17/49 | €19,028 | €16,127 | -€2,901 | -15.2% |
| Amounts payable within one year | 42/48 | €19,028 | €16,127 | -€2,901 | -15.2% |
| Financial debts | 43 | €51 | €210 | +€159 | +310% |
| Credit institutions | 430/8 | €51 | €210 | +€159 | +310% |
| Trade debts | 44 | €162 | €1,403 | +€1,240 | +764% |
| Suppliers | 440/4 | €162 | €1,403 | +€1,240 | +764% |
| Taxes, remuneration and social security | 45 | €5,202 | €3,431 | -€1,771 | -34.0% |
| Taxes | 450/3 | €5,202 | €3,431 | -€1,771 | -34.0% |
| Other amounts payable | 47/48 | €13,612 | €11,083 | -€2,529 | -18.6% |
| Non-recurring operating income | 76A | - | €1,000 | +€1,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,500 | €2,135 | -€365 | -14.6% |
| Other operating charges | 640/8 | €30,371 | €33,371 | +€3,000 | +9.9% |
| Gross operating margin | 9900 | €32,802 | €47,633 | +€14,831 | +45.2% |
| Operating profit (loss) | 9901 | -€69 | €12,127 | +€12,196 | |
| Financial income | 75/76B | €2 | €0 | -€2 | -100% |
| Recurring financial income | 75 | €2 | €0 | -€2 | -100% |
| Financial charges | 65/66B | €173 | €168 | -€5 | -3.0% |
| Recurring financial charges | 65 | €173 | €168 | -€5 | -3.0% |
| Profit (loss) for the period before taxes | 9903 | -€240 | €11,959 | +€12,199 | |
| Income taxes | 67/77 | €631 | €3,476 | +€2,845 | +451% |
| Profit (loss) for the period | 9904 | -€872 | €8,483 | +€9,354 | |
| Profit (loss) for the period to be appropriated | 9905 | -€872 | €8,483 | +€9,354 |
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 26 October 2026 via checked.be.