Make It: 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 It
Largest movements
- Cash +€3,033
up €3,033 (+57.2%), from €5,305 to €8,338
mainly Depreciation (+€1,540) and Receivables within one year (+€1,102)
- Tangible fixed assets -€1,540
down €1,540 (-29.0%), from €5,320 to €3,780
- Receivables within one year -€1,102
down €1,102 (-50.1%), from €2,202 to €1,100
of which Other amounts receivable: -€1,157
- Profit (loss) carried forward +€194
up €194 (+4.1%), from €4,767 to €4,961
- Gross operating margin +€3,923
up €3,923, from -€865 to €3,058
- Taxes +€525
up €525, from €0 to €525
- Financial charges -€98
down €98 (-48.1%), from €203 to €105
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 | €12,827 | €13,218 | +€391 | +3.0% |
| Fixed assets | 21/28 | €5,320 | €3,780 | -€1,540 | -29.0% |
| Tangible fixed assets | 22/27 | €5,320 | €3,780 | -€1,540 | -29.0% |
| Furniture and vehicles | 24 | €5,320 | €3,780 | -€1,540 | -29.0% |
| Current assets | 29/58 | €7,507 | €9,438 | +€1,931 | +25.7% |
| Amounts receivable within one year | 40/41 | €2,202 | €1,100 | -€1,102 | -50.1% |
| Trade receivables | 40 | €1,045 | €1,100 | +€55 | +5.3% |
| Other amounts receivable | 41 | €1,157 | €0 | -€1,157 | -100.0% |
| Cash at bank and in hand | 54/58 | €5,305 | €8,338 | +€3,033 | +57.2% |
| Total equity and liabilities | 10/49 | €12,827 | €13,218 | +€391 | +3.0% |
| Equity | 10/15 | €12,827 | €13,021 | +€194 | +1.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,767 | €4,961 | +€194 | +4.1% |
| Amounts payable | 17/49 | - | €197 | +€197 | |
| Amounts payable within one year | 42/48 | - | €197 | +€197 | |
| Taxes, remuneration and social security | 45 | - | €75 | +€75 | |
| Taxes | 450/3 | - | €75 | +€75 | |
| Other amounts payable | 47/48 | - | €122 | +€122 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,539 | €1,540 | +€2 | +0.1% |
| Other operating charges | 640/8 | €678 | €694 | +€16 | +2.4% |
| Non-recurring operating charges | 66A | €553 | €0 | -€553 | -100.0% |
| Gross operating margin | 9900 | -€865 | €3,058 | +€3,923 | |
| Operating profit (loss) | 9901 | -€3,634 | €824 | +€4,458 | |
| Financial income | 75/76B | €1 | €0 | -€1 | -100.0% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -100.0% |
| Financial charges | 65/66B | €203 | €105 | -€98 | -48.1% |
| Recurring financial charges | 65 | €203 | €105 | -€98 | -48.1% |
| Profit (loss) for the period before taxes | 9903 | -€3,835 | €719 | +€4,554 | |
| Income taxes | 67/77 | €0 | €525 | +€525 | |
| Profit (loss) for the period | 9904 | -€3,835 | €194 | +€4,029 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,835 | €194 | +€4,029 |
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 3 October 2026 via checked.be.