LOAD-IT: what changed
Two fiscal 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.
LOAD-IT
Largest movements
- Receivables within one year +€21,381
up €21,381 (+107.6%), from €19,877 to €41,258
of which Other amounts receivable: +€24,672
- Financial fixed assets -€10,000
down €10,000 (-100.0%), from €10,000 to €0
- Receivables after one year +€3,689
up €3,689 (+2.4%), from €153,698 to €157,387
of which Other amounts receivable: +€3,689
- Deferred charges and accrued income -€2,489
down €2,489 (-28.1%), from €8,860 to €6,370
- Reserves +€13,281
up €13,281 (+11.2%), from €118,193 to €131,474
of which Distributable reserves: +€13,281
- Trade debts -€5,166
down €5,166 (-40.7%), from €12,707 to €7,541
- Tax, wage and social debts +€4,735
up €4,735 (+28.3%), from €16,751 to €21,485
- Current portion of long-term debt -€2,357
down €2,357 (-22.4%), from €10,533 to €8,176
- Gross operating margin -€10,686
down €10,686 (-27.5%), from €38,925 to €28,239
- Taxes -€5,795
down €5,795 (-41.0%), from €14,141 to €8,346
- Other operating charges -€3,580
down €3,580 (-62.9%), from €5,695 to €2,115
- Financial income +€796
up €796 (+22.1%), from €3,604 to €4,400
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.
Cash bridge derived
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €200,145 | €212,109 | +€11,964 | +6.0% |
| Fixed assets | 21/28 | €17,711 | €7,094 | -€10,617 | -59.9% |
| Tangible fixed assets | 22/27 | €7,711 | €7,094 | -€617 | -8.0% |
| Furniture and vehicles | 24 | €3,261 | €2,644 | -€617 | -18.9% |
| Other tangible fixed assets | 26 | €4,450 | €4,450 | = | 0.0% |
| Financial fixed assets | 28 | €10,000 | €0 | -€10,000 | -100.0% |
| Current assets | 29/58 | €182,435 | €205,015 | +€22,581 | +12.4% |
| Amounts receivable after more than one year | 29 | €153,698 | €157,387 | +€3,689 | +2.4% |
| Trade receivables | 290 | €0 | - | = | |
| Other amounts receivable | 291 | €153,698 | €157,387 | +€3,689 | +2.4% |
| Amounts receivable within one year | 40/41 | €19,877 | €41,258 | +€21,381 | +107.6% |
| Trade receivables | 40 | €19,877 | €16,586 | -€3,291 | -16.6% |
| Other amounts receivable | 41 | - | €24,672 | +€24,672 | |
| Deferred charges and accrued income | 490/1 | €8,860 | €6,370 | -€2,489 | -28.1% |
| Total equity and liabilities | 10/49 | €200,145 | €212,109 | +€11,964 | +6.0% |
| Equity | 10/15 | €136,793 | €150,074 | +€13,281 | +9.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €118,193 | €131,474 | +€13,281 | +11.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €116,333 | €129,614 | +€13,281 | +11.4% |
| Amounts payable | 17/49 | €63,353 | €62,035 | -€1,318 | -2.1% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €63,353 | €62,035 | -€1,318 | -2.1% |
| Current portion of amounts payable after more than one year | 42 | €10,533 | €8,176 | -€2,357 | -22.4% |
| Financial debts | 43 | €23,362 | €24,833 | +€1,471 | +6.3% |
| Credit institutions | 430/8 | €23,362 | €24,833 | +€1,471 | +6.3% |
| Trade debts | 44 | €12,707 | €7,541 | -€5,166 | -40.7% |
| Suppliers | 440/4 | €12,707 | €7,541 | -€5,166 | -40.7% |
| Taxes, remuneration and social security | 45 | €16,751 | €21,485 | +€4,735 | +28.3% |
| Taxes | 450/3 | €16,751 | €21,485 | +€4,735 | +28.3% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,875 | €1,548 | -€326 | -17.4% |
| Other operating charges | 640/8 | €5,695 | €2,115 | -€3,580 | -62.9% |
| Non-recurring operating charges | 66A | €0 | €1,335 | +€1,335 | |
| Gross operating margin | 9900 | €38,925 | €28,239 | -€10,686 | -27.5% |
| Operating profit (loss) | 9901 | €31,355 | €23,240 | -€8,114 | -25.9% |
| Financial income | 75/76B | €3,604 | €4,400 | +€796 | +22.1% |
| Recurring financial income | 75 | €3,604 | €4,400 | +€796 | +22.1% |
| Financial charges | 65/66B | €6,108 | €6,013 | -€95 | -1.6% |
| Recurring financial charges | 65 | €6,108 | €6,013 | -€95 | -1.6% |
| Profit (loss) for the period before taxes | 9903 | €28,851 | €21,627 | -€7,224 | -25.0% |
| Income taxes | 67/77 | €14,141 | €8,346 | -€5,795 | -41.0% |
| Profit (loss) for the period | 9904 | €14,710 | €13,281 | -€1,429 | -9.7% |
| Profit (loss) for the period to be appropriated | 9905 | €14,710 | €13,281 | -€1,429 | -9.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.