LITTLE RED BUTTON: 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.
LITTLE RED BUTTON
Largest movements
- Cash -€11,718
down €11,718 (-98.9%), from €11,852 to €134
mainly Net result for the year (-€8,681) and Tax, wage and social debts (-€7,636)
- Receivables within one year +€6,236
up €6,236 (+43.6%), from €14,290 to €20,526
of which Trade receivables: +€4,538
- Tangible fixed assets -€6,056
down €6,056 (-56.2%), from €10,768 to €4,713
- Deferred charges and accrued income -€717
no longer reported in 2025 (was €717)
- Profit (loss) carried forward -€8,681
down €8,681 (-156.5%), from -€5,548 to -€14,229
- Tax, wage and social debts -€7,636
down €7,636 (-79.1%), from €9,659 to €2,023
- Other debts +€6,196
up €6,196 (+85.6%), from €7,235 to €13,431
- Current portion of long-term debt -€2,651
no longer reported in 2025 (was €2,651)
- Trade debts +€517
up €517 (+36.1%), from €1,431 to €1,948
- Depreciation -€1,165
down €1,165 (-11.1%), from €10,526 to €9,360
- Gross operating margin -€532
down €532 (-17.9%), from €2,973 to €2,441
- Taxes -€61
down €61 (-16.7%), from €362 to €302
- Other operating charges +€34
up €34 (+3.3%), from €1,032 to €1,065
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 | €37,628 | €25,373 | -€12,255 | -32.6% |
| Fixed assets | 21/28 | €10,768 | €4,713 | -€6,056 | -56.2% |
| Tangible fixed assets | 22/27 | €10,768 | €4,713 | -€6,056 | -56.2% |
| Furniture and vehicles | 24 | €10,768 | €4,713 | -€6,056 | -56.2% |
| Current assets | 29/58 | €26,860 | €20,660 | -€6,199 | -23.1% |
| Amounts receivable within one year | 40/41 | €14,290 | €20,526 | +€6,236 | +43.6% |
| Trade receivables | 40 | €13,613 | €18,150 | +€4,538 | +33.3% |
| Other amounts receivable | 41 | €678 | €2,376 | +€1,698 | +250.5% |
| Cash at bank and in hand | 54/58 | €11,852 | €134 | -€11,718 | -98.9% |
| Deferred charges and accrued income | 490/1 | €717 | - | -€717 | |
| Total equity and liabilities | 10/49 | €37,628 | €25,373 | -€12,255 | -32.6% |
| Equity | 10/15 | €16,652 | €7,971 | -€8,681 | -52.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €16,000 | €16,000 | = | 0.0% |
| Distributable reserves | 133 | €16,000 | €16,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,548 | -€14,229 | -€8,681 | -156.5% |
| Amounts payable | 17/49 | €20,976 | €17,402 | -€3,574 | -17.0% |
| Amounts payable within one year | 42/48 | €20,976 | €17,402 | -€3,574 | -17.0% |
| Current portion of amounts payable after more than one year | 42 | €2,651 | - | -€2,651 | |
| Trade debts | 44 | €1,431 | €1,948 | +€517 | +36.1% |
| Suppliers | 440/4 | €1,431 | €1,948 | +€517 | +36.1% |
| Taxes, remuneration and social security | 45 | €9,659 | €2,023 | -€7,636 | -79.1% |
| Taxes | 450/3 | €9,659 | €2,023 | -€7,636 | -79.1% |
| Other amounts payable | 47/48 | €7,235 | €13,431 | +€6,196 | +85.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,526 | €9,360 | -€1,165 | -11.1% |
| Other operating charges | 640/8 | €1,032 | €1,065 | +€34 | +3.3% |
| Gross operating margin | 9900 | €2,973 | €2,441 | -€532 | -17.9% |
| Operating profit (loss) | 9901 | -€8,585 | -€7,985 | +€600 | +7.0% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €386 | €395 | +€9 | +2.2% |
| Recurring financial charges | 65 | €386 | €395 | +€9 | +2.2% |
| Profit (loss) for the period before taxes | 9903 | -€8,971 | -€8,379 | +€592 | +6.6% |
| Income taxes | 67/77 | €362 | €302 | -€61 | -16.7% |
| Profit (loss) for the period | 9904 | -€9,333 | -€8,681 | +€652 | +7.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,333 | -€8,681 | +€652 | +7.0% |
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 11 October 2026 via checked.be.