LUNCH CORNER: 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.
LUNCH CORNER
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Profit (loss) carried forward -€3,837
down €3,837 (-25.1%), from -€15,266 to -€19,103
- Other debts +€3,837
up €3,837 (+10.5%), from €36,666 to €40,503
- Gross operating margin -€2,530
down €2,530 (-334.1%), from -€757 to -€3,287
- Other operating charges +€162
up €162 (+41.9%), from €387 to €550
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 | €40,000 | €40,000 | = | 0.0% |
| Fixed assets | 21/28 | €40,000 | €40,000 | = | 0.0% |
| Financial fixed assets | 28 | €40,000 | €40,000 | = | 0.0% |
| Total equity and liabilities | 10/49 | €40,000 | €40,000 | = | 0.0% |
| Equity | 10/15 | €3,334 | -€503 | -€3,837 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,266 | -€19,103 | -€3,837 | -25.1% |
| Amounts payable | 17/49 | €36,666 | €40,503 | +€3,837 | +10.5% |
| Amounts payable within one year | 42/48 | €36,666 | €40,503 | +€3,837 | +10.5% |
| Financial debts | 43 | €0 | - | = | |
| Other loans | 439 | €0 | - | = | |
| Trade debts | 44 | €0 | - | = | |
| Suppliers | 440/4 | €0 | - | = | |
| Other amounts payable | 47/48 | €36,666 | €40,503 | +€3,837 | +10.5% |
| Other operating charges | 640/8 | €387 | €550 | +€162 | +41.9% |
| Gross operating margin | 9900 | -€757 | -€3,287 | -€2,530 | -334.1% |
| Operating profit (loss) | 9901 | -€1,145 | -€3,837 | -€2,692 | -235.2% |
| Financial charges | 65/66B | €11 | €0 | -€11 | -100.0% |
| Recurring financial charges | 65 | €11 | €0 | -€11 | -100.0% |
| Profit (loss) for the period before taxes | 9903 | -€1,156 | -€3,837 | -€2,681 | -232.0% |
| Profit (loss) for the period | 9904 | -€1,156 | -€3,837 | -€2,681 | -232.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,156 | -€3,837 | -€2,681 | -232.0% |
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.