M.Y. View: 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.
M.Y. View
Largest movements
- Receivables within one year +€15,835
up €15,835 (+104%), from €15,292 to €31,126
of which Trade receivables: +€15,835
- Cash -€14,239
down €14,239 (-45.7%), from €31,150 to €16,911
mainly Contributions, distributions and other (-€40,336) and Receivables within one year (-€15,835)
- Tangible fixed assets -€5,201
down €5,201 (-5.7%), from €91,720 to €86,519
of which Land and buildings: -€3,942
- Financial fixed assets +€1,800
new in 2025: €1,800
- Profit (loss) carried forward +€20,018
up €20,018 (+65.9%), from €30,366 to €50,384
- Tax, wage and social debts -€9,869
down €9,869 (-66.2%), from €14,906 to €5,037
of which Taxes: -€5,842
- Debts after one year -€6,333
down €6,333 (-12.0%), from €52,806 to €46,473
- Trade debts -€5,735
down €5,735 (-49.3%), from €11,641 to €5,906
- Gross operating margin +€30,602
up €30,602 (+58.8%), from €52,082 to €82,684
- Other operating charges -€5,878
down €5,878 (-82.0%), from €7,165 to €1,287
- Taxes +€1,510
up €1,510 (+15.1%), from €10,000 to €11,510
- Financial charges +€943
up €943 (+53.7%), from €1,756 to €2,699
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 | €138,162 | €136,356 | -€1,805 | -1.3% |
| Fixed assets | 21/28 | €91,720 | €88,319 | -€3,401 | -3.7% |
| Tangible fixed assets | 22/27 | €91,720 | €86,519 | -€5,201 | -5.7% |
| Land and buildings | 22 | €90,043 | €86,100 | -€3,942 | -4.4% |
| Furniture and vehicles | 24 | €1,677 | €419 | -€1,259 | -75.0% |
| Financial fixed assets | 28 | - | €1,800 | +€1,800 | |
| Current assets | 29/58 | €46,442 | €48,037 | +€1,596 | +3.4% |
| Amounts receivable within one year | 40/41 | €15,292 | €31,126 | +€15,835 | +104% |
| Trade receivables | 40 | €15,270 | €31,105 | +€15,835 | +104% |
| Other amounts receivable | 41 | €22 | €22 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €31,150 | €16,911 | -€14,239 | -45.7% |
| Total equity and liabilities | 10/49 | €138,162 | €136,356 | -€1,805 | -1.3% |
| Equity | 10/15 | €50,826 | €70,844 | +€20,018 | +39.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €30,366 | €50,384 | +€20,018 | +65.9% |
| Amounts payable | 17/49 | €87,336 | €65,512 | -€21,824 | -25.0% |
| Amounts payable after more than one year | 17 | €52,806 | €46,473 | -€6,333 | -12.0% |
| Other amounts payable | 178/9 | €52,806 | €46,473 | -€6,333 | -12.0% |
| Amounts payable within one year | 42/48 | €32,767 | €17,276 | -€15,491 | -47.3% |
| Current portion of amounts payable after more than one year | 42 | €6,220 | €6,333 | +€113 | +1.8% |
| Trade debts | 44 | €11,641 | €5,906 | -€5,735 | -49.3% |
| Suppliers | 440/4 | €11,641 | €5,906 | -€5,735 | -49.3% |
| Taxes, remuneration and social security | 45 | €14,906 | €5,037 | -€9,869 | -66.2% |
| Taxes | 450/3 | €10,879 | €5,037 | -€5,842 | -53.7% |
| Remuneration and social security | 454/9 | €4,027 | - | -€4,027 | |
| Accrued charges and deferred income | 492/3 | €1,764 | €1,764 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €1,658 | €1,658 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,201 | €5,201 | = | 0.0% |
| Other operating charges | 640/8 | €7,165 | €1,287 | -€5,878 | -82.0% |
| Gross operating margin | 9900 | €52,082 | €82,684 | +€30,602 | +58.8% |
| Operating profit (loss) | 9901 | €38,057 | €74,537 | +€36,480 | +95.9% |
| Financial income | 75/76B | €9 | €27 | +€18 | +214% |
| Recurring financial income | 75 | €9 | €27 | +€18 | +214% |
| Financial charges | 65/66B | €1,756 | €2,699 | +€943 | +53.7% |
| Recurring financial charges | 65 | €1,756 | €2,699 | +€943 | +53.7% |
| Profit (loss) for the period before taxes | 9903 | €36,310 | €71,865 | +€35,555 | +97.9% |
| Income taxes | 67/77 | €10,000 | €11,510 | +€1,510 | +15.1% |
| Profit (loss) for the period | 9904 | €26,310 | €60,355 | +€34,045 | +129% |
| Profit (loss) for the period to be appropriated | 9905 | €26,310 | €60,355 | +€34,045 | +129% |
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 19 October 2026 via checked.be.