LINE TELLE: 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 TELLE
Largest movements
- Cash +€5,731
up €5,731 (+16.8%), from €34,011 to €39,741
mainly Net result for the year (+€5,446) and Depreciation (+€1,101)
- Tangible fixed assets -€1,101
down €1,101 (-23.9%), from €4,609 to €3,508
of which Furniture and vehicles: -€768
- Deferred charges and accrued income +€927
up €927 (+375%), from €248 to €1,175
- Reserves +€5,446
up €5,446 (+141%), from €3,867 to €9,313
- Staff costs -€4,315
no longer reported in 2025 (was €4,315)
- Gross operating margin +€3,878
up €3,878 (+48.4%), from €8,018 to €11,896
- Taxes +€2,020
up €2,020 (+477%), from €424 to €2,443
- Depreciation +€428
up €428 (+63.6%), from €673 to €1,101
- Other operating charges +€291
up €291 (+14.0%), from €2,077 to €2,368
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 | €67,291 | €72,640 | +€5,349 | +7.9% |
| Fixed assets | 21/28 | €8,459 | €7,358 | -€1,101 | -13.0% |
| Tangible fixed assets | 22/27 | €4,609 | €3,508 | -€1,101 | -23.9% |
| Plant, machinery and equipment | 23 | €1,111 | €777 | -€333 | -30.0% |
| Furniture and vehicles | 24 | €3,498 | €2,731 | -€768 | -21.9% |
| Financial fixed assets | 28 | €3,850 | €3,850 | = | 0.0% |
| Current assets | 29/58 | €58,832 | €65,282 | +€6,450 | +11.0% |
| Stocks and contracts in progress | 3 | €22,288 | €22,573 | +€285 | +1.3% |
| Stocks | 30/36 | €22,288 | €22,573 | +€285 | +1.3% |
| Amounts receivable within one year | 40/41 | €2,286 | €1,793 | -€493 | -21.6% |
| Trade receivables | 40 | €1,142 | €638 | -€504 | -44.1% |
| Other amounts receivable | 41 | €1,144 | €1,155 | +€11 | +1.0% |
| Cash at bank and in hand | 54/58 | €34,011 | €39,741 | +€5,731 | +16.8% |
| Deferred charges and accrued income | 490/1 | €248 | €1,175 | +€927 | +375% |
| Total equity and liabilities | 10/49 | €67,291 | €72,640 | +€5,349 | +7.9% |
| Equity | 10/15 | €22,275 | €27,720 | +€5,446 | +24.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €3,867 | €9,313 | +€5,446 | +141% |
| Distributable reserves | 133 | €3,867 | €9,313 | +€5,446 | +141% |
| Profit (loss) carried forward | 14 | €12,208 | €12,208 | = | 0.0% |
| Amounts payable | 17/49 | €45,016 | €44,920 | -€96 | -0.2% |
| Amounts payable within one year | 42/48 | €45,016 | €44,920 | -€96 | -0.2% |
| Trade debts | 44 | €7,985 | €7,271 | -€714 | -8.9% |
| Suppliers | 440/4 | €7,985 | €7,271 | -€714 | -8.9% |
| Taxes, remuneration and social security | 45 | €13,046 | €13,164 | +€117 | +0.9% |
| Taxes | 450/3 | €10,587 | €10,704 | +€117 | +1.1% |
| Remuneration and social security | 454/9 | €2,460 | €2,460 | = | 0.0% |
| Other amounts payable | 47/48 | €23,985 | €24,486 | +€500 | +2.1% |
| Remuneration, social security and pensions | 62 | €4,315 | - | -€4,315 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €673 | €1,101 | +€428 | +63.6% |
| Other operating charges | 640/8 | €2,077 | €2,368 | +€291 | +14.0% |
| Gross operating margin | 9900 | €8,018 | €11,896 | +€3,878 | +48.4% |
| Operating profit (loss) | 9901 | €953 | €8,428 | +€7,475 | +784% |
| Financial income | 75/76B | €119 | - | -€119 | |
| Recurring financial income | 75 | €119 | - | -€119 | |
| Financial charges | 65/66B | €629 | €538 | -€91 | -14.5% |
| Recurring financial charges | 65 | €629 | €538 | -€91 | -14.5% |
| Profit (loss) for the period before taxes | 9903 | €443 | €7,889 | +€7,447 | +1,683% |
| Income taxes | 67/77 | €424 | €2,443 | +€2,020 | +477% |
| Profit (loss) for the period | 9904 | €19 | €5,446 | +€5,427 | +28,805% |
| Profit (loss) for the period to be appropriated | 9905 | €19 | €5,446 | +€5,427 | +28,805% |
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 27 October 2026 via checked.be.