Make It Right Concept: 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.
Make It Right Concept
Largest movements
- Receivables within one year -€22,764
down €22,764 (-64.7%), from €35,181 to €12,416
of which Trade receivables: -€22,735
- Tangible fixed assets -€2,581
down €2,581 (-68.4%), from €3,775 to €1,194
of which Furniture and vehicles: -€2,466
- Cash +€1,590
up €1,590 (+8,219%), from €19 to €1,609
mainly Receivables within one year (+€22,764) and Depreciation (+€2,581)
- Trade debts -€19,510
down €19,510 (-95.1%), from €20,510 to €1,001
- Other debts -€7,065
down €7,065 (-50.0%), from €14,139 to €7,074
- Profit (loss) carried forward +€1,686
up €1,686, from -€466 to €1,220
- Accrued charges and deferred income +€701
new in 2025: €701
- Tax, wage and social debts +€432
up €432 (+24.1%), from €1,791 to €2,224
- Other operating charges +€1,826
up €1,826 (+593%), from €308 to €2,134
- Depreciation -€594
down €594 (-18.7%), from €3,174 to €2,581
- Gross operating margin +€533
up €533 (+7.5%), from €7,111 to €7,644
- Taxes +€421
up €421 (+64.6%), from €653 to €1,074
- Financial charges +€87
up €87 (+106%), from €82 to €169
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 | €38,974 | €15,219 | -€23,755 | -61.0% |
| Fixed assets | 21/28 | €3,775 | €1,194 | -€2,581 | -68.4% |
| Tangible fixed assets | 22/27 | €3,775 | €1,194 | -€2,581 | -68.4% |
| Plant, machinery and equipment | 23 | €1,309 | €1,194 | -€115 | -8.8% |
| Furniture and vehicles | 24 | €2,466 | - | -€2,466 | |
| Current assets | 29/58 | €35,200 | €14,025 | -€21,175 | -60.2% |
| Amounts receivable within one year | 40/41 | €35,181 | €12,416 | -€22,764 | -64.7% |
| Trade receivables | 40 | €35,151 | €12,416 | -€22,735 | -64.7% |
| Other amounts receivable | 41 | €29 | - | -€29 | |
| Cash at bank and in hand | 54/58 | €19 | €1,609 | +€1,590 | +8,219% |
| Total equity and liabilities | 10/49 | €38,974 | €15,219 | -€23,755 | -61.0% |
| Equity | 10/15 | €2,534 | €4,220 | +€1,686 | +66.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€466 | €1,220 | +€1,686 | |
| Amounts payable | 17/49 | €36,441 | €11,000 | -€25,441 | -69.8% |
| Amounts payable within one year | 42/48 | €36,441 | €10,299 | -€26,142 | -71.7% |
| Trade debts | 44 | €20,510 | €1,001 | -€19,510 | -95.1% |
| Suppliers | 440/4 | €20,510 | €1,001 | -€19,510 | -95.1% |
| Taxes, remuneration and social security | 45 | €1,791 | €2,224 | +€432 | +24.1% |
| Taxes | 450/3 | €1,791 | €2,224 | +€432 | +24.1% |
| Other amounts payable | 47/48 | €14,139 | €7,074 | -€7,065 | -50.0% |
| Accrued charges and deferred income | 492/3 | - | €701 | +€701 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,174 | €2,581 | -€594 | -18.7% |
| Other operating charges | 640/8 | €308 | €2,134 | +€1,826 | +593% |
| Non-recurring operating charges | 66A | €844 | - | -€844 | |
| Gross operating margin | 9900 | €7,111 | €7,644 | +€533 | +7.5% |
| Operating profit (loss) | 9901 | €2,784 | €2,929 | +€144 | +5.2% |
| Financial charges | 65/66B | €82 | €169 | +€87 | +106% |
| Recurring financial charges | 65 | €82 | €169 | +€87 | +106% |
| Profit (loss) for the period before taxes | 9903 | €2,702 | €2,760 | +€58 | +2.1% |
| Income taxes | 67/77 | €653 | €1,074 | +€421 | +64.6% |
| Profit (loss) for the period | 9904 | €2,050 | €1,686 | -€364 | -17.8% |
| Profit (loss) for the period to be appropriated | 9905 | €2,050 | €1,686 | -€364 | -17.8% |
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 16 October 2026 via checked.be.