LOREM IPSUM: 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.
LOREM IPSUM
Largest movements
- Receivables within one year +€11,380
up €11,380 (+48.3%), from €23,559 to €34,939
- Profit (loss) carried forward +€12,143
up €12,143 (+8.4%), from -€145,016 to -€132,874
- Trade debts -€9,448
down €9,448 (-99.5%), from €9,493 to €45
- Other debts +€6,473
up €6,473 (+29.4%), from €22,023 to €28,496
- Tax, wage and social debts +€3,759
up €3,759 (+12.4%), from €30,433 to €34,192
of which Remuneration and social security: +€2,500
- Contributions +€1,860
up €1,860 (+10.0%), from €18,600 to €20,460
- Gross operating margin +€8,998
up €8,998 (+214.4%), from €4,197 to €13,196
- Other operating charges -€513
down €513 (-49.5%), from €1,037 to €524
- Financial charges -€146
down €146 (-27.4%), from €531 to €385
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 | €152,944 | €165,871 | +€12,926 | +8.5% |
| Fixed assets | 21/28 | €9,100 | €9,100 | = | 0.0% |
| Tangible fixed assets | 22/27 | €9,100 | €9,100 | = | 0.0% |
| Other tangible fixed assets | 26 | €9,100 | €9,100 | = | 0.0% |
| Current assets | 29/58 | €143,844 | €156,771 | +€12,926 | +9.0% |
| Amounts receivable within one year | 40/41 | €23,559 | €34,939 | +€11,380 | +48.3% |
| Trade receivables | 40 | €23,559 | €34,939 | +€11,380 | +48.3% |
| Current investments | 50/53 | €57,869 | €57,869 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €62,417 | €63,964 | +€1,546 | +2.5% |
| Total equity and liabilities | 10/49 | €152,944 | €165,871 | +€12,926 | +8.5% |
| Equity | 10/15 | €90,995 | €103,138 | +€12,143 | +13.3% |
| Contributions | 10/11 | €18,600 | €20,460 | +€1,860 | +10.0% |
| Reserves | 13 | €217,412 | €215,552 | -€1,860 | -0.9% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €215,552 | €215,552 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€145,016 | -€132,874 | +€12,143 | +8.4% |
| Amounts payable | 17/49 | €61,949 | €62,733 | +€784 | +1.3% |
| Amounts payable within one year | 42/48 | €61,949 | €62,733 | +€784 | +1.3% |
| Trade debts | 44 | €9,493 | €45 | -€9,448 | -99.5% |
| Suppliers | 440/4 | €9,493 | €45 | -€9,448 | -99.5% |
| Taxes, remuneration and social security | 45 | €30,433 | €34,192 | +€3,759 | +12.4% |
| Taxes | 450/3 | €6,290 | €7,549 | +€1,259 | +20.0% |
| Remuneration and social security | 454/9 | €24,143 | €26,643 | +€2,500 | +10.4% |
| Other amounts payable | 47/48 | €22,023 | €28,496 | +€6,473 | +29.4% |
| Other operating charges | 640/8 | €1,037 | €524 | -€513 | -49.5% |
| Gross operating margin | 9900 | €4,197 | €13,196 | +€8,998 | +214.4% |
| Operating profit (loss) | 9901 | €3,160 | €12,672 | +€9,512 | +301.0% |
| Financial charges | 65/66B | €531 | €385 | -€146 | -27.4% |
| Recurring financial charges | 65 | €531 | €385 | -€146 | -27.4% |
| Profit (loss) for the period before taxes | 9903 | €2,630 | €12,287 | +€9,657 | +367.3% |
| Income taxes | 67/77 | €136 | €144 | +€8 | +5.8% |
| Profit (loss) for the period | 9904 | €2,494 | €12,143 | +€9,649 | +387.0% |
| Profit (loss) for the period to be appropriated | 9905 | €2,494 | €12,143 | +€9,649 | +387.0% |
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 4 October 2026 via checked.be.