LOAD-IT: 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.
LOAD-IT
Largest movements
- Cash +€79,692
up €79,692 (+311%), from €25,632 to €105,323
mainly Net result for the year (+€68,899) and Tax, wage and social debts (+€12,661)
- Receivables within one year -€11,194
no longer reported in 2025 (was €11,194)
of which Trade receivables: -€11,189
- Tangible fixed assets +€2,008
up €2,008 (+105%), from €1,909 to €3,918
of which Furniture and vehicles: +€2,254
- Reserves +€68,899
up €68,899 (+412%), from €16,703 to €85,603
- Tax, wage and social debts +€12,661
up €12,661 (+265%), from €4,773 to €17,433
- Other debts -€10,216
down €10,216 (-78.6%), from €13,005 to €2,789
- Gross operating margin +€66,693
up €66,693 (+309%), from €21,591 to €88,284
- Taxes +€13,173
up €13,173 (+309%), from €4,260 to €17,433
- Depreciation +€1,555
up €1,555 (+1,270%), from €122 to €1,677
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 | €40,464 | €112,042 | +€71,579 | +177% |
| Fixed assets | 21/28 | €3,639 | €6,719 | +€3,080 | +84.7% |
| Intangible fixed assets | 21 | €1,730 | €2,801 | +€1,072 | +62.0% |
| Tangible fixed assets | 22/27 | €1,909 | €3,918 | +€2,008 | +105% |
| Plant, machinery and equipment | 23 | €953 | €707 | -€246 | -25.8% |
| Furniture and vehicles | 24 | €957 | €3,211 | +€2,254 | +236% |
| Current assets | 29/58 | €36,825 | €105,323 | +€68,498 | +186% |
| Amounts receivable within one year | 40/41 | €11,194 | - | -€11,194 | |
| Trade receivables | 40 | €11,189 | - | -€11,189 | |
| Other amounts receivable | 41 | €5 | - | -€5 | |
| Cash at bank and in hand | 54/58 | €25,632 | €105,323 | +€79,692 | +311% |
| Total equity and liabilities | 10/49 | €40,464 | €112,042 | +€71,579 | +177% |
| Equity | 10/15 | €21,703 | €90,603 | +€68,899 | +317% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €16,703 | €85,603 | +€68,899 | +412% |
| Distributable reserves | 133 | €16,703 | €85,603 | +€68,899 | +412% |
| Amounts payable | 17/49 | €18,761 | €21,440 | +€2,679 | +14.3% |
| Amounts payable within one year | 42/48 | €18,761 | €21,440 | +€2,679 | +14.3% |
| Trade debts | 44 | €983 | €1,217 | +€234 | +23.8% |
| Suppliers | 440/4 | €983 | €1,217 | +€234 | +23.8% |
| Taxes, remuneration and social security | 45 | €4,773 | €17,433 | +€12,661 | +265% |
| Taxes | 450/3 | €4,773 | €17,433 | +€12,661 | +265% |
| Other amounts payable | 47/48 | €13,005 | €2,789 | -€10,216 | -78.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €122 | €1,677 | +€1,555 | +1,270% |
| Other operating charges | 640/8 | €443 | €112 | -€332 | -74.8% |
| Gross operating margin | 9900 | €21,591 | €88,284 | +€66,693 | +309% |
| Operating profit (loss) | 9901 | €21,026 | €86,495 | +€65,470 | +311% |
| Financial charges | 65/66B | €62 | €162 | +€100 | +161% |
| Recurring financial charges | 65 | €62 | €162 | +€100 | +161% |
| Profit (loss) for the period before taxes | 9903 | €20,963 | €86,333 | +€65,369 | +312% |
| Income taxes | 67/77 | €4,260 | €17,433 | +€13,173 | +309% |
| Profit (loss) for the period | 9904 | €16,703 | €68,899 | +€52,196 | +312% |
| Profit (loss) for the period to be appropriated | 9905 | €16,703 | €68,899 | +€52,196 | +312% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.