Linie: 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.
Linie
Largest movements
- Cash -€39,559
down €39,559 (-21.9%), from €180,947 to €141,388
mainly Contributions, distributions and other (-€200,000) and Tax, wage and social debts (-€3,624)
- Receivables within one year -€9,994
down €9,994 (-29.2%), from €34,264 to €24,270
of which Trade receivables: -€9,439
- Profit (loss) carried forward -€131,229
down €131,229 (-78.4%), from €167,298 to €36,068
- Other debts +€85,000
up €85,000 (+1,104%), from €7,702 to €92,702
- Tax, wage and social debts -€3,624
down €3,624 (-18.2%), from €19,916 to €16,291
of which Taxes: -€3,624
- Gross operating margin +€51,849
up €51,849 (+141%), from €36,696 to €88,545
- Taxes +€10,840
up €10,840 (+143%), from €7,560 to €18,400
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 | €215,812 | €167,452 | -€48,360 | -22.4% |
| Current assets | 29/58 | €215,812 | €167,452 | -€48,360 | -22.4% |
| Amounts receivable within one year | 40/41 | €34,264 | €24,270 | -€9,994 | -29.2% |
| Trade receivables | 40 | €32,670 | €23,231 | -€9,439 | -28.9% |
| Other amounts receivable | 41 | €1,594 | €1,039 | -€555 | -34.8% |
| Cash at bank and in hand | 54/58 | €180,947 | €141,388 | -€39,559 | -21.9% |
| Deferred charges and accrued income | 490/1 | €600 | €1,794 | +€1,193 | +199% |
| Total equity and liabilities | 10/49 | €215,812 | €167,452 | -€48,360 | -22.4% |
| Equity | 10/15 | €186,306 | €55,077 | -€131,229 | -70.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €409 | €409 | = | 0.0% |
| Distributable reserves | 133 | €409 | €409 | = | 0.0% |
| Profit (loss) carried forward | 14 | €167,298 | €36,068 | -€131,229 | -78.4% |
| Amounts payable | 17/49 | €29,506 | €112,375 | +€82,869 | +281% |
| Amounts payable within one year | 42/48 | €29,506 | €112,375 | +€82,869 | +281% |
| Trade debts | 44 | €1,888 | €3,381 | +€1,493 | +79.1% |
| Suppliers | 440/4 | €1,888 | €3,381 | +€1,493 | +79.1% |
| Taxes, remuneration and social security | 45 | €19,916 | €16,291 | -€3,624 | -18.2% |
| Taxes | 450/3 | €14,916 | €11,291 | -€3,624 | -24.3% |
| Remuneration and social security | 454/9 | €5,000 | €5,000 | = | 0.0% |
| Other amounts payable | 47/48 | €7,702 | €92,702 | +€85,000 | +1,104% |
| Other operating charges | 640/8 | €743 | €771 | +€28 | +3.7% |
| Gross operating margin | 9900 | €36,696 | €88,545 | +€51,849 | +141% |
| Operating profit (loss) | 9901 | €35,952 | €87,774 | +€51,821 | +144% |
| Financial charges | 65/66B | €976 | €603 | -€373 | -38.2% |
| Recurring financial charges | 65 | €976 | €603 | -€373 | -38.2% |
| Profit (loss) for the period before taxes | 9903 | €34,977 | €87,171 | +€52,194 | +149% |
| Income taxes | 67/77 | €7,560 | €18,400 | +€10,840 | +143% |
| Profit (loss) for the period | 9904 | €27,416 | €68,771 | +€41,354 | +151% |
| Profit (loss) for the period to be appropriated | 9905 | €27,416 | €68,771 | +€41,354 | +151% |
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 25 October 2026 via checked.be.