LOADING: 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.
LOADING
Largest movements
- Cash +€7,204
up €7,204 (+345.8%), from €2,083 to €9,287
mainly Other debts (+€7,046) and Net result for the year (+€6,337)
- Receivables within one year +€1,090
up €1,090 (+131.1%), from €832 to €1,922
- Stocks and contracts -€1,000
down €1,000 (-3.4%), from €29,000 to €28,000
- Tangible fixed assets -€959
down €959 (-31.7%), from €3,026 to €2,067
of which Furniture and vehicles: -€811
- Deferred charges and accrued income +€606
up €606 (+14747.7%), from €4 to €610
- Other debts +€7,046
up €7,046 (+39.5%), from €17,846 to €24,892
- Profit (loss) carried forward +€6,337
up €6,337 (+24.3%), from -€26,032 to -€19,695
- Debts after one year -€3,005
down €3,005 (-32.8%), from €9,165 to €6,160
- Short-term financial debts -€2,552
down €2,552 (-100.0%), from €2,552 to €0
- Tax, wage and social debts -€1,092
down €1,092 (-43.5%), from €2,508 to €1,416
- Gross operating margin +€32,913
up €32,913, from -€22,660 to €10,253
- Other operating charges +€845
up €845 (+218.1%), from €387 to €1,232
- Financial charges -€350
down €350 (-16.7%), from €2,099 to €1,750
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 | €35,000 | €41,942 | +€6,941 | +19.8% |
| Fixed assets | 21/28 | €3,081 | €2,122 | -€959 | -31.1% |
| Tangible fixed assets | 22/27 | €3,026 | €2,067 | -€959 | -31.7% |
| Furniture and vehicles | 24 | €1,720 | €909 | -€811 | -47.2% |
| Other tangible fixed assets | 26 | €1,307 | €1,159 | -€148 | -11.3% |
| Financial fixed assets | 28 | €55 | €55 | = | 0.0% |
| Current assets | 29/58 | €31,919 | €39,819 | +€7,900 | +24.8% |
| Stocks and contracts in progress | 3 | €29,000 | €28,000 | -€1,000 | -3.4% |
| Stocks | 30/36 | €29,000 | €28,000 | -€1,000 | -3.4% |
| Amounts receivable within one year | 40/41 | €832 | €1,922 | +€1,090 | +131.1% |
| Trade receivables | 40 | €832 | €1,922 | +€1,090 | +131.1% |
| Cash at bank and in hand | 54/58 | €2,083 | €9,287 | +€7,204 | +345.8% |
| Deferred charges and accrued income | 490/1 | €4 | €610 | +€606 | +14747.7% |
| Total equity and liabilities | 10/49 | €35,000 | €41,942 | +€6,941 | +19.8% |
| Equity | 10/15 | -€11,032 | -€4,695 | +€6,337 | +57.4% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€26,032 | -€19,695 | +€6,337 | +24.3% |
| Amounts payable | 17/49 | €46,032 | €46,637 | +€604 | +1.3% |
| Amounts payable after more than one year | 17 | €9,165 | €6,160 | -€3,005 | -32.8% |
| Financial debts | 170/4 | €9,165 | €6,160 | -€3,005 | -32.8% |
| Amounts payable within one year | 42/48 | €36,868 | €40,477 | +€3,609 | +9.8% |
| Current portion of amounts payable after more than one year | 42 | €2,871 | €3,005 | +€135 | +4.7% |
| Financial debts | 43 | €2,552 | €0 | -€2,552 | -100.0% |
| Credit institutions | 430/8 | €2,552 | €0 | -€2,552 | -100.0% |
| Trade debts | 44 | €9,939 | €10,353 | +€414 | +4.2% |
| Suppliers | 440/4 | €9,939 | €10,353 | +€414 | +4.2% |
| Advances received on contracts in progress | 46 | €1,152 | €812 | -€341 | -29.6% |
| Taxes, remuneration and social security | 45 | €2,508 | €1,416 | -€1,092 | -43.5% |
| Taxes | 450/3 | €2,508 | €1,416 | -€1,092 | -43.5% |
| Other amounts payable | 47/48 | €17,846 | €24,892 | +€7,046 | +39.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €886 | €959 | +€72 | +8.2% |
| Other operating charges | 640/8 | €387 | €1,232 | +€845 | +218.1% |
| Gross operating margin | 9900 | -€22,660 | €10,253 | +€32,913 | |
| Operating profit (loss) | 9901 | -€23,934 | €8,062 | +€31,996 | |
| Financial income | 75/76B | €1 | €24 | +€23 | +2069.6% |
| Recurring financial income | 75 | €1 | €24 | +€23 | +2069.6% |
| Financial charges | 65/66B | €2,099 | €1,750 | -€350 | -16.7% |
| Recurring financial charges | 65 | €2,099 | €1,750 | -€350 | -16.7% |
| Profit (loss) for the period before taxes | 9903 | -€26,032 | €6,337 | +€32,369 | |
| Profit (loss) for the period | 9904 | -€26,032 | €6,337 | +€32,369 | |
| Profit (loss) for the period to be appropriated | 9905 | -€26,032 | €6,337 | +€32,369 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.