LINES 'N TONES: 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.
LINES 'N TONES
Largest movements
- Tangible fixed assets +€5,707
up €5,707 (+886.2%), from €644 to €6,351
of which Furniture and vehicles: +€5,956
- Receivables within one year -€1,361
down €1,361 (-70.2%), from €1,938 to €577
- Cash +€373
up €373 (+653.5%), from €57 to €430
mainly Net result for the year (+€3,845) and Receivables within one year (+€1,361)
- Deferred charges and accrued income +€92
new in 2025: €92
- Reserves +€3,845
new in 2025: €3,845
- Other debts -€1,327
down €1,327 (-34.5%), from €3,843 to €2,516
- Tax, wage and social debts +€1,149
up €1,149 (+522.1%), from €220 to €1,369
- Trade debts +€1,145
up €1,145 (+103.8%), from €1,103 to €2,248
- Gross operating margin +€6,798
up €6,798, from -€1,058 to €5,739
- Taxes +€773
new in 2025: €773
- Depreciation +€130
up €130 (+36.7%), from €356 to €486
- Financial charges +€75
up €75 (+44.3%), from €169 to €244
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 | €2,639 | €7,451 | +€4,812 | +182.3% |
| Fixed assets | 21/28 | €644 | €6,351 | +€5,707 | +886.2% |
| Tangible fixed assets | 22/27 | €644 | €6,351 | +€5,707 | +886.2% |
| Plant, machinery and equipment | 23 | €317 | €69 | -€248 | -78.3% |
| Furniture and vehicles | 24 | €327 | €6,283 | +€5,956 | +1821.5% |
| Current assets | 29/58 | €1,995 | €1,099 | -€896 | -44.9% |
| Amounts receivable within one year | 40/41 | €1,938 | €577 | -€1,361 | -70.2% |
| Trade receivables | 40 | €1,938 | €577 | -€1,361 | -70.2% |
| Cash at bank and in hand | 54/58 | €57 | €430 | +€373 | +653.5% |
| Deferred charges and accrued income | 490/1 | - | €92 | +€92 | |
| Total equity and liabilities | 10/49 | €2,639 | €7,451 | +€4,812 | +182.3% |
| Equity | 10/15 | -€2,527 | €1,317 | +€3,845 | |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Reserves | 13 | - | €3,845 | +€3,845 | |
| Distributable reserves | 133 | - | €3,845 | +€3,845 | |
| Profit (loss) carried forward | 14 | -€3,027 | -€3,027 | = | 0.0% |
| Amounts payable | 17/49 | €5,166 | €6,133 | +€967 | +18.7% |
| Amounts payable within one year | 42/48 | €5,166 | €6,133 | +€967 | +18.7% |
| Trade debts | 44 | €1,103 | €2,248 | +€1,145 | +103.8% |
| Suppliers | 440/4 | €1,103 | €2,248 | +€1,145 | +103.8% |
| Taxes, remuneration and social security | 45 | €220 | €1,369 | +€1,149 | +522.1% |
| Taxes | 450/3 | €220 | €1,369 | +€1,149 | +522.1% |
| Other amounts payable | 47/48 | €3,843 | €2,516 | -€1,327 | -34.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €356 | €486 | +€130 | +36.7% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | -€1,058 | €5,739 | +€6,798 | |
| Operating profit (loss) | 9901 | -€1,801 | €4,854 | +€6,655 | |
| Financial income | 75/76B | €12 | €8 | -€4 | -33.8% |
| Recurring financial income | 75 | €12 | €8 | -€4 | -33.8% |
| Financial charges | 65/66B | €169 | €244 | +€75 | +44.3% |
| Recurring financial charges | 65 | €169 | €244 | +€75 | +44.3% |
| Profit (loss) for the period before taxes | 9903 | -€1,958 | €4,618 | +€6,576 | |
| Income taxes | 67/77 | - | €773 | +€773 | |
| Profit (loss) for the period | 9904 | -€1,958 | €3,845 | +€5,803 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,958 | €3,845 | +€5,803 |
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 11 October 2026 via checked.be.