M1-B1: 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.
M1-B1
Largest movements
- Cash +€7,041
up €7,041 (+2,842%), from €248 to €7,289
mainly Net result for the year (+€9,290) and Tax, wage and social debts (+€1,199)
- Receivables within one year +€330
up €330 (+32.2%), from €1,025 to €1,355
- Profit (loss) carried forward +€9,290
up €9,290, from -€5,695 to €3,595
- Other debts -€3,771
down €3,771 (-27.0%), from €13,967 to €10,196
- Tax, wage and social debts +€1,199
new in 2025: €1,199
- Trade debts +€654
new in 2025: €654
- Gross operating margin +€12,817
up €12,817, from -€1,743 to €11,073
- Taxes +€1,199
new in 2025: €1,199
- Other operating charges +€402
up €402 (+340%), from €118 to €520
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 | €11,272 | €18,644 | +€7,371 | +65.4% |
| Fixed assets | 21/28 | €10,000 | €10,000 | = | 0.0% |
| Financial fixed assets | 28 | €10,000 | €10,000 | = | 0.0% |
| Current assets | 29/58 | €1,272 | €8,644 | +€7,371 | +579% |
| Amounts receivable within one year | 40/41 | €1,025 | €1,355 | +€330 | +32.2% |
| Other amounts receivable | 41 | €1,025 | €1,355 | +€330 | +32.2% |
| Cash at bank and in hand | 54/58 | €248 | €7,289 | +€7,041 | +2,842% |
| Total equity and liabilities | 10/49 | €11,272 | €18,644 | +€7,371 | +65.4% |
| Equity | 10/15 | -€2,695 | €6,595 | +€9,290 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,695 | €3,595 | +€9,290 | |
| Amounts payable | 17/49 | €13,967 | €12,049 | -€1,918 | -13.7% |
| Amounts payable within one year | 42/48 | €13,967 | €12,049 | -€1,918 | -13.7% |
| Trade debts | 44 | - | €654 | +€654 | |
| Suppliers | 440/4 | - | €654 | +€654 | |
| Taxes, remuneration and social security | 45 | - | €1,199 | +€1,199 | |
| Taxes | 450/3 | - | €1,199 | +€1,199 | |
| Other amounts payable | 47/48 | €13,967 | €10,196 | -€3,771 | -27.0% |
| Other operating charges | 640/8 | €118 | €520 | +€402 | +340% |
| Gross operating margin | 9900 | -€1,743 | €11,073 | +€12,817 | |
| Operating profit (loss) | 9901 | -€1,861 | €10,554 | +€12,415 | |
| Financial charges | 65/66B | €118 | €65 | -€52 | -44.3% |
| Recurring financial charges | 65 | €118 | €65 | -€52 | -44.3% |
| Profit (loss) for the period before taxes | 9903 | -€1,979 | €10,488 | +€12,467 | |
| Income taxes | 67/77 | - | €1,199 | +€1,199 | |
| Profit (loss) for the period | 9904 | -€1,979 | €9,290 | +€11,268 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,979 | €9,290 | +€11,268 |
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 23 October 2026 via checked.be.