Make More: 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 More
Largest movements
- Receivables within one year +€4,060
up €4,060 (+35.2%), from €11,545 to €15,605
- Cash +€2,743
up €2,743 (+368.8%), from €744 to €3,486
mainly Other debts (+€10,454) and Depreciation (+€3,265)
- Other debts +€10,454
up €10,454 (+222.6%), from €4,697 to €15,152
- Tax, wage and social debts -€4,596
down €4,596 (-54.1%), from €8,496 to €3,900
of which Remuneration and social security: -€3,366
- Trade debts +€795
up €795 (+37.4%), from €2,125 to €2,921
- Depreciation -€1,352
down €1,352 (-29.3%), from €4,617 to €3,265
- Gross operating margin -€1,086
down €1,086 (-10.9%), from €10,007 to €8,921
- Financial income +€313
new in 2025: €313
- Taxes +€210
up €210 (+60.0%), from €350 to €560
- Other operating charges +€180
up €180 (+7.6%), from €2,364 to €2,545
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 | €32,279 | €39,232 | +€6,953 | +21.5% |
| Fixed assets | 21/28 | €18,793 | €18,953 | +€160 | +0.9% |
| Tangible fixed assets | 22/27 | €18,793 | €18,953 | +€160 | +0.9% |
| Plant, machinery and equipment | 23 | €709 | €422 | -€287 | -40.4% |
| Furniture and vehicles | 24 | €2,912 | €4,855 | +€1,943 | +66.7% |
| Other tangible fixed assets | 26 | €15,172 | €13,675 | -€1,496 | -9.9% |
| Current assets | 29/58 | €13,486 | €20,279 | +€6,793 | +50.4% |
| Amounts receivable within one year | 40/41 | €11,545 | €15,605 | +€4,060 | +35.2% |
| Trade receivables | 40 | €11,545 | €15,605 | +€4,060 | +35.2% |
| Cash at bank and in hand | 54/58 | €744 | €3,486 | +€2,743 | +368.8% |
| Deferred charges and accrued income | 490/1 | €1,197 | €1,188 | -€10 | -0.8% |
| Total equity and liabilities | 10/49 | €32,279 | €39,232 | +€6,953 | +21.5% |
| Equity | 10/15 | €16,960 | €17,260 | +€300 | +1.8% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €16,460 | €16,760 | +€300 | +1.8% |
| Non-distributable reserves | 130/1 | €50 | €50 | = | 0.0% |
| Reserves not available under the articles | 1311 | €50 | €50 | = | 0.0% |
| Distributable reserves | 133 | €16,410 | €16,710 | +€300 | +1.8% |
| Amounts payable | 17/49 | €15,319 | €21,972 | +€6,653 | +43.4% |
| Amounts payable within one year | 42/48 | €15,319 | €21,972 | +€6,653 | +43.4% |
| Trade debts | 44 | €2,125 | €2,921 | +€795 | +37.4% |
| Suppliers | 440/4 | €2,125 | €2,921 | +€795 | +37.4% |
| Taxes, remuneration and social security | 45 | €8,496 | €3,900 | -€4,596 | -54.1% |
| Taxes | 450/3 | €3,630 | €2,400 | -€1,230 | -33.9% |
| Remuneration and social security | 454/9 | €4,866 | €1,500 | -€3,366 | -69.2% |
| Other amounts payable | 47/48 | €4,697 | €15,152 | +€10,454 | +222.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,617 | €3,265 | -€1,352 | -29.3% |
| Other operating charges | 640/8 | €2,364 | €2,545 | +€180 | +7.6% |
| Gross operating margin | 9900 | €10,007 | €8,921 | -€1,086 | -10.9% |
| Operating profit (loss) | 9901 | €3,026 | €3,111 | +€85 | +2.8% |
| Financial income | 75/76B | - | €313 | +€313 | |
| Recurring financial income | 75 | - | €313 | +€313 | |
| Financial charges | 65/66B | €2,591 | €2,564 | -€26 | -1.0% |
| Recurring financial charges | 65 | €2,591 | €2,564 | -€26 | -1.0% |
| Profit (loss) for the period before taxes | 9903 | €435 | €860 | +€425 | +97.6% |
| Income taxes | 67/77 | €350 | €560 | +€210 | +60.0% |
| Profit (loss) for the period | 9904 | €85 | €300 | +€215 | +251.7% |
| Profit (loss) for the period to be appropriated | 9905 | €85 | €300 | +€215 | +251.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.