MANAGE DO IT: 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 DO IT
Largest movements
- Receivables within one year +€6,825
up €6,825 (+121.2%), from €5,631 to €12,456
of which Trade receivables: +€8,986
- Cash -€3,900
down €3,900 (-91.9%), from €4,246 to €346
mainly Trade debts (-€36,279) and Receivables within one year (-€6,825)
- Trade debts -€36,279
down €36,279 (-70.8%), from €51,271 to €14,992
- Profit (loss) carried forward +€35,108
up €35,108 (+17.5%), from -€200,791 to -€165,684
- Other debts +€4,095
up €4,095 (+42.5%), from €9,647 to €13,742
- Gross operating margin +€30,225
up €30,225 (+585.7%), from €5,161 to €35,385
- Turnover +€11,234
up €11,234 (+25.7%), from €43,693 to €54,927
- Purchases and services +€6,944
up €6,944 (+18.0%), from €38,533 to €45,477
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 | €13,674 | €16,598 | +€2,924 | +21.4% |
| Fixed assets | 21/28 | €3,797 | €3,797 | = | 0.0% |
| Financial fixed assets | 28 | €3,797 | €3,797 | = | 0.0% |
| Current assets | 29/58 | €9,877 | €12,801 | +€2,924 | +29.6% |
| Amounts receivable within one year | 40/41 | €5,631 | €12,456 | +€6,825 | +121.2% |
| Trade receivables | 40 | €1,074 | €10,060 | +€8,986 | +836.3% |
| Other amounts receivable | 41 | €4,556 | €2,396 | -€2,161 | -47.4% |
| Cash at bank and in hand | 54/58 | €4,246 | €346 | -€3,900 | -91.9% |
| Total equity and liabilities | 10/49 | €13,674 | €16,598 | +€2,924 | +21.4% |
| Equity | 10/15 | -€50,091 | -€14,984 | +€35,108 | +70.1% |
| Contributions | 10/11 | €137,000 | €137,000 | = | 0.0% |
| Capital | 10 | €137,000 | €137,000 | = | 0.0% |
| Issued capital | 100 | €137,000 | €137,000 | = | 0.0% |
| Reserves | 13 | €13,700 | €13,700 | = | 0.0% |
| Non-distributable reserves | 130/1 | €13,700 | €13,700 | = | 0.0% |
| Legal reserve | 130 | €13,700 | €13,700 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€200,791 | -€165,684 | +€35,108 | +17.5% |
| Amounts payable | 17/49 | €63,765 | €31,582 | -€32,183 | -50.5% |
| Amounts payable within one year | 42/48 | €63,765 | €31,582 | -€32,183 | -50.5% |
| Trade debts | 44 | €51,271 | €14,992 | -€36,279 | -70.8% |
| Suppliers | 440/4 | €51,271 | €14,992 | -€36,279 | -70.8% |
| Taxes, remuneration and social security | 45 | €2,847 | €2,847 | = | 0.0% |
| Remuneration and social security | 454/9 | €2,847 | €2,847 | = | 0.0% |
| Other amounts payable | 47/48 | €9,647 | €13,742 | +€4,095 | +42.5% |
| Turnover | 70 | €43,693 | €54,927 | +€11,234 | +25.7% |
| Non-recurring operating income | 76A | €0 | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €38,533 | €45,477 | +€6,944 | +18.0% |
| Remuneration, social security and pensions | 62 | €439 | €145 | -€294 | -66.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €143 | - | -€143 | |
| Other operating charges | 640/8 | €387 | - | -€387 | |
| Gross operating margin | 9900 | €5,161 | €35,385 | +€30,225 | +585.7% |
| Operating profit (loss) | 9901 | €4,192 | €35,240 | +€31,049 | +740.7% |
| Financial charges | 65/66B | €264 | €133 | -€131 | -49.7% |
| Recurring financial charges | 65 | €264 | €133 | -€131 | -49.7% |
| Profit (loss) for the period before taxes | 9903 | €3,928 | €35,108 | +€31,180 | +793.8% |
| Profit (loss) for the period | 9904 | €3,928 | €35,108 | +€31,180 | +793.8% |
| Profit (loss) for the period to be appropriated | 9905 | €3,928 | €35,108 | +€31,180 | +793.8% |
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 12 October 2026 via checked.be.