LOG-TO-TOP: 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.
LOG-TO-TOP
Largest movements
- Cash +€2,046
up €2,046 (+5.0%), from €41,116 to €43,162
mainly Other debts (+€4,198) and Trade debts (+€1,208)
- Other debts +€4,198
up €4,198 (+434%), from €967 to €5,165
- Tax, wage and social debts -€3,599
down €3,599 (-56.6%), from €6,364 to €2,765
of which Taxes: -€3,038
- Trade debts +€1,208
up €1,208 (+51.4%), from €2,351 to €3,559
- Gross operating margin -€4,254
down €4,254 (-54.9%), from €7,749 to €3,495
- Other operating charges -€2,031
down €2,031 (-67.4%), from €3,012 to €981
- Taxes -€525
down €525 (-42.5%), from €1,236 to €710
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 | €114,331 | €116,073 | +€1,742 | +1.5% |
| Fixed assets | 21/28 | €1,054 | €670 | -€385 | -36.5% |
| Tangible fixed assets | 22/27 | €999 | €614 | -€385 | -38.5% |
| Furniture and vehicles | 24 | €999 | €614 | -€385 | -38.5% |
| Financial fixed assets | 28 | €56 | €56 | = | 0.0% |
| Current assets | 29/58 | €113,276 | €115,403 | +€2,127 | +1.9% |
| Amounts receivable within one year | 40/41 | €11,389 | €12,315 | +€926 | +8.1% |
| Trade receivables | 40 | €7,581 | €8,506 | +€926 | +12.2% |
| Other amounts receivable | 41 | €3,808 | €3,808 | = | 0.0% |
| Current investments | 50/53 | €50,000 | €50,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €41,116 | €43,162 | +€2,046 | +5.0% |
| Deferred charges and accrued income | 490/1 | €10,771 | €9,926 | -€845 | -7.8% |
| Total equity and liabilities | 10/49 | €114,331 | €116,073 | +€1,742 | +1.5% |
| Equity | 10/15 | €104,289 | €103,970 | -€318 | -0.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €77,015 | €77,015 | = | 0.0% |
| 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 | €75,155 | €75,155 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,073 | €20,755 | -€318 | -1.5% |
| Amounts payable | 17/49 | €10,042 | €12,102 | +€2,060 | +20.5% |
| Amounts payable within one year | 42/48 | €9,682 | €11,489 | +€1,807 | +18.7% |
| Trade debts | 44 | €2,351 | €3,559 | +€1,208 | +51.4% |
| Suppliers | 440/4 | €2,351 | €3,559 | +€1,208 | +51.4% |
| Taxes, remuneration and social security | 45 | €6,364 | €2,765 | -€3,599 | -56.6% |
| Taxes | 450/3 | €5,074 | €2,037 | -€3,038 | -59.9% |
| Remuneration and social security | 454/9 | €1,290 | €728 | -€562 | -43.5% |
| Other amounts payable | 47/48 | €967 | €5,165 | +€4,198 | +434% |
| Accrued charges and deferred income | 492/3 | €360 | €613 | +€254 | +70.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €349 | €385 | +€36 | +10.2% |
| Other operating charges | 640/8 | €3,012 | €981 | -€2,031 | -67.4% |
| Gross operating margin | 9900 | €7,749 | €3,495 | -€4,254 | -54.9% |
| Operating profit (loss) | 9901 | €4,388 | €2,129 | -€2,258 | -51.5% |
| Financial income | 75/76B | €147 | €135 | -€12 | -8.1% |
| Recurring financial income | 75 | €147 | €135 | -€12 | -8.1% |
| Non-recurring financial income | 76B | €147 | €135 | -€12 | -8.1% |
| Financial charges | 65/66B | €1,912 | €1,872 | -€40 | -2.1% |
| Recurring financial charges | 65 | €1,912 | €1,872 | -€40 | -2.1% |
| Profit (loss) for the period before taxes | 9903 | €2,623 | €392 | -€2,231 | -85.1% |
| Income taxes | 67/77 | €1,236 | €710 | -€525 | -42.5% |
| Profit (loss) for the period | 9904 | €1,387 | -€318 | -€1,705 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,387 | -€318 | -€1,705 |
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 21 October 2026 via checked.be.