Make A Better Move: 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.
Make A Better Move
Largest movements
- Cash -€50,331
down €50,331 (-47.4%), from €106,181 to €55,850
mainly Net result for the year (-€25,860) and Debts after one year (-€13,054)
- Tangible fixed assets -€17,749
down €17,749 (-27.0%), from €65,732 to €47,983
- Receivables within one year +€8,294
new in 2025: €8,294
of which Trade receivables: +€6,696
- Profit (loss) carried forward -€25,860
down €25,860 (-45.1%), from €57,325 to €31,465
- Debts after one year -€13,054
down €13,054 (-36.2%), from €36,018 to €22,964
- Tax, wage and social debts -€10,380
down €10,380 (-54.3%), from €19,125 to €8,745
of which Taxes: -€7,680
- Other debts -€7,765
down €7,765 (-100.0%), from €7,765 to €0
- Trade debts -€3,243
down €3,243 (-7.8%), from €41,543 to €38,300
of which Suppliers: -€5,141
- Financial charges +€88,617
up €88,617 (+3861.9%), from €2,295 to €90,912
- Gross operating margin +€28,164
up €28,164 (+49.3%), from €57,102 to €85,266
- Taxes -€8,519
down €8,519 (-96.9%), from €8,795 to €276
- Other operating charges -€928
down €928 (-42.6%), from €2,178 to €1,250
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 | €174,313 | €114,527 | -€59,785 | -34.3% |
| Fixed assets | 21/28 | €65,732 | €47,983 | -€17,749 | -27.0% |
| Tangible fixed assets | 22/27 | €65,732 | €47,983 | -€17,749 | -27.0% |
| Furniture and vehicles | 24 | €65,732 | €47,983 | -€17,749 | -27.0% |
| Current assets | 29/58 | €108,581 | €66,544 | -€42,037 | -38.7% |
| Amounts receivable within one year | 40/41 | - | €8,294 | +€8,294 | |
| Trade receivables | 40 | - | €6,696 | +€6,696 | |
| Other amounts receivable | 41 | - | €1,598 | +€1,598 | |
| Cash at bank and in hand | 54/58 | €106,181 | €55,850 | -€50,331 | -47.4% |
| Deferred charges and accrued income | 490/1 | €2,400 | €2,400 | = | 0.0% |
| Total equity and liabilities | 10/49 | €174,313 | €114,527 | -€59,785 | -34.3% |
| Equity | 10/15 | €57,325 | €31,465 | -€25,860 | -45.1% |
| Profit (loss) carried forward | 14 | €57,325 | €31,465 | -€25,860 | -45.1% |
| Amounts payable | 17/49 | €116,988 | €83,062 | -€33,925 | -29.0% |
| Amounts payable after more than one year | 17 | €36,018 | €22,964 | -€13,054 | -36.2% |
| Financial debts | 170/4 | €36,018 | €22,964 | -€13,054 | -36.2% |
| Amounts payable within one year | 42/48 | €80,970 | €60,098 | -€20,872 | -25.8% |
| Current portion of amounts payable after more than one year | 42 | €12,536 | €13,054 | +€517 | +4.1% |
| Trade debts | 44 | €41,543 | €38,300 | -€3,243 | -7.8% |
| Suppliers | 440/4 | €5,243 | €102 | -€5,141 | -98.1% |
| Bills of exchange payable | 441 | €36,300 | €38,198 | +€1,898 | +5.2% |
| Taxes, remuneration and social security | 45 | €19,125 | €8,745 | -€10,380 | -54.3% |
| Taxes | 450/3 | €16,424 | €8,745 | -€7,680 | -46.8% |
| Remuneration and social security | 454/9 | €2,701 | €0 | -€2,701 | -100.0% |
| Other amounts payable | 47/48 | €7,765 | €0 | -€7,765 | -100.0% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,564 | €18,691 | +€128 | +0.7% |
| Other operating charges | 640/8 | €2,178 | €1,250 | -€928 | -42.6% |
| Gross operating margin | 9900 | €57,102 | €85,266 | +€28,164 | +49.3% |
| Operating profit (loss) | 9901 | €36,360 | €65,325 | +€28,965 | +79.7% |
| Financial income | 75/76B | €4 | €3 | -€1 | -32.5% |
| Recurring financial income | 75 | €4 | €3 | -€1 | -32.5% |
| Financial charges | 65/66B | €2,295 | €90,912 | +€88,617 | +3861.9% |
| Recurring financial charges | 65 | €2,295 | €90,912 | +€88,617 | +3861.9% |
| Profit (loss) for the period before taxes | 9903 | €34,070 | -€25,584 | -€59,654 | |
| Income taxes | 67/77 | €8,795 | €276 | -€8,519 | -96.9% |
| Profit (loss) for the period | 9904 | €25,275 | -€25,860 | -€51,135 | |
| Profit (loss) for the period to be appropriated | 9905 | €25,275 | -€25,860 | -€51,135 |
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 5 October 2026 via checked.be.