LINE: 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.
LINE
Largest movements
- Receivables within one year -€7,490
down €7,490 (-32.5%), from €23,034 to €15,544
of which Other amounts receivable: -€6,935
- Cash +€4,700
up €4,700 (+48.2%), from €9,745 to €14,445
mainly Receivables within one year (+€7,490) and Tax, wage and social debts (+€68)
- Trade debts -€1,800
down €1,800 (-60.7%), from €2,965 to €1,165
- Advances received -€590
down €590 (-42.0%), from €1,405 to €815
- Profit (loss) carried forward -€463
down €463 (-7.2%), from €6,461 to €5,998
- Gross operating margin +€2,901
up €2,901 (+98.5%), from -€2,944 to -€43
- Other operating charges +€1,141
up €1,141 (+132.1%), from €864 to €2,005
- Financial income +€208
up €208 (+14.6%), from €1,417 to €1,625
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 | €32,983 | €30,197 | -€2,785 | -8.4% |
| Current assets | 29/58 | €32,983 | €30,197 | -€2,785 | -8.4% |
| Amounts receivable within one year | 40/41 | €23,034 | €15,544 | -€7,490 | -32.5% |
| Trade receivables | 40 | €555 | - | -€555 | |
| Other amounts receivable | 41 | €22,479 | €15,544 | -€6,935 | -30.9% |
| Cash at bank and in hand | 54/58 | €9,745 | €14,445 | +€4,700 | +48.2% |
| Deferred charges and accrued income | 490/1 | €204 | €209 | +€5 | +2.3% |
| Total equity and liabilities | 10/49 | €32,983 | €30,197 | -€2,785 | -8.4% |
| Equity | 10/15 | €28,613 | €28,149 | -€463 | -1.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,151 | €2,151 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €292 | €292 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,461 | €5,998 | -€463 | -7.2% |
| Amounts payable | 17/49 | €4,370 | €2,048 | -€2,322 | -53.1% |
| Amounts payable within one year | 42/48 | €4,370 | €2,048 | -€2,322 | -53.1% |
| Trade debts | 44 | €2,965 | €1,165 | -€1,800 | -60.7% |
| Suppliers | 440/4 | €2,965 | €1,165 | -€1,800 | -60.7% |
| Advances received on contracts in progress | 46 | €1,405 | €815 | -€590 | -42.0% |
| Taxes, remuneration and social security | 45 | €0 | €68 | +€68 | +227066.7% |
| Taxes | 450/3 | €0 | €68 | +€68 | +227066.7% |
| Other operating charges | 640/8 | €864 | €2,005 | +€1,141 | +132.1% |
| Gross operating margin | 9900 | -€2,944 | -€43 | +€2,901 | +98.5% |
| Operating profit (loss) | 9901 | -€3,808 | -€2,048 | +€1,760 | +46.2% |
| Financial income | 75/76B | €1,417 | €1,625 | +€208 | +14.6% |
| Recurring financial income | 75 | €1,417 | €1,625 | +€208 | +14.6% |
| Financial charges | 65/66B | €49 | €40 | -€9 | -17.6% |
| Recurring financial charges | 65 | €49 | €40 | -€9 | -17.6% |
| Profit (loss) for the period before taxes | 9903 | -€2,439 | -€463 | +€1,976 | +81.0% |
| Profit (loss) for the period | 9904 | -€2,439 | -€463 | +€1,976 | +81.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,439 | -€463 | +€1,976 | +81.0% |
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 12 October 2026 via checked.be.