Manage Bryan P: 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.
Manage Bryan P
Largest movements
- Cash +€17,607
up €17,607 (+32.3%), from €54,428 to €72,036
mainly Net result for the year (+€33,118) and Other debts (+€2,460)
- Reserves +€33,118
up €33,118 (+31.3%), from €105,800 to €138,918
- Tax, wage and social debts -€17,664
down €17,664 (-56.2%), from €31,442 to €13,778
- Gross operating margin -€77,719
down €77,719 (-64.8%), from €119,965 to €42,246
- Taxes -€15,895
down €15,895 (-65.8%), from €24,175 to €8,280
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 | €447,494 | €465,386 | +€17,892 | +4.0% |
| Fixed assets | 21/28 | €300,000 | €300,000 | = | 0.0% |
| Financial fixed assets | 28 | €300,000 | €300,000 | = | 0.0% |
| Current assets | 29/58 | €147,494 | €165,386 | +€17,892 | +12.1% |
| Amounts receivable within one year | 40/41 | €90,750 | €91,035 | +€285 | +0.3% |
| Trade receivables | 40 | €90,750 | €90,750 | = | 0.0% |
| Other amounts receivable | 41 | - | €285 | +€285 | |
| Cash at bank and in hand | 54/58 | €54,428 | €72,036 | +€17,607 | +32.3% |
| Deferred charges and accrued income | 490/1 | €2,316 | €2,316 | = | 0.0% |
| Total equity and liabilities | 10/49 | €447,494 | €465,386 | +€17,892 | +4.0% |
| Equity | 10/15 | €106,800 | €139,918 | +€33,118 | +31.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €105,800 | €138,918 | +€33,118 | +31.3% |
| Distributable reserves | 133 | €105,800 | €138,918 | +€33,118 | +31.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €340,694 | €325,468 | -€15,226 | -4.5% |
| Amounts payable within one year | 42/48 | €340,694 | €325,468 | -€15,226 | -4.5% |
| Trade debts | 44 | €809 | €787 | -€22 | -2.8% |
| Suppliers | 440/4 | €809 | €787 | -€22 | -2.8% |
| Taxes, remuneration and social security | 45 | €31,442 | €13,778 | -€17,664 | -56.2% |
| Taxes | 450/3 | €31,442 | €13,778 | -€17,664 | -56.2% |
| Other amounts payable | 47/48 | €308,443 | €310,903 | +€2,460 | +0.8% |
| Other operating charges | 640/8 | €1,165 | €809 | -€357 | -30.6% |
| Gross operating margin | 9900 | €119,965 | €42,246 | -€77,719 | -64.8% |
| Operating profit (loss) | 9901 | €118,800 | €41,437 | -€77,363 | -65.1% |
| Financial charges | 65/66B | €116 | €39 | -€77 | -66.3% |
| Recurring financial charges | 65 | €116 | €39 | -€77 | -66.3% |
| Profit (loss) for the period before taxes | 9903 | €118,684 | €41,398 | -€77,286 | -65.1% |
| Income taxes | 67/77 | €24,175 | €8,280 | -€15,895 | -65.8% |
| Profit (loss) for the period | 9904 | €94,509 | €33,118 | -€61,390 | -65.0% |
| Profit (loss) for the period to be appropriated | 9905 | €94,509 | €33,118 | -€61,390 | -65.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.