MANAGEMENT INFORMATION SYSTEM: 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.
MANAGEMENT INFORMATION SYSTEM
Largest movements
- Cash +€7,938
up €7,938 (+9.9%), from €79,829 to €87,767
mainly Other debts (+€62,455) and Net result for the year (+€41,138)
- Tangible fixed assets +€7,920
up €7,920 (+12.2%), from €65,034 to €72,954
- Receivables within one year -€3,556
down €3,556 (-5.3%), from €66,638 to €63,082
of which Other amounts receivable: -€12,345
- Other debts +€62,455
up €62,455 (+250%), from €25,000 to €87,455
- Reserves -€46,316
down €46,316 (-30.5%), from €151,938 to €105,621
- Tax, wage and social debts -€3,224
down €3,224 (-21.8%), from €14,798 to €11,574
- Trade debts -€2,398
down €2,398 (-37.1%), from €6,471 to €4,073
- Write-downs -€8,449
down €8,449 (-25.8%), from €32,759 to €24,310
- Gross operating margin -€6,370
down €6,370 (-6.2%), from €102,265 to €95,895
- Depreciation +€2,135
up €2,135 (+21.2%), from €10,085 to €12,221
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 | €219,495 | €230,011 | +€10,516 | +4.8% |
| Fixed assets | 21/28 | €65,163 | €73,083 | +€7,920 | +12.2% |
| Tangible fixed assets | 22/27 | €65,034 | €72,954 | +€7,920 | +12.2% |
| Plant, machinery and equipment | 23 | €870 | €4,060 | +€3,190 | +367% |
| Furniture and vehicles | 24 | €5,439 | €6,891 | +€1,452 | +26.7% |
| Other tangible fixed assets | 26 | €58,725 | €62,003 | +€3,278 | +5.6% |
| Financial fixed assets | 28 | €129 | €129 | = | 0.0% |
| Current assets | 29/58 | €154,332 | €156,928 | +€2,596 | +1.7% |
| Amounts receivable within one year | 40/41 | €66,638 | €63,082 | -€3,556 | -5.3% |
| Trade receivables | 40 | €53,033 | €61,823 | +€8,789 | +16.6% |
| Other amounts receivable | 41 | €13,605 | €1,259 | -€12,345 | -90.7% |
| Cash at bank and in hand | 54/58 | €79,829 | €87,767 | +€7,938 | +9.9% |
| Deferred charges and accrued income | 490/1 | €7,865 | €6,079 | -€1,786 | -22.7% |
| Total equity and liabilities | 10/49 | €219,495 | €230,011 | +€10,516 | +4.8% |
| Equity | 10/15 | €173,226 | €126,910 | -€46,316 | -26.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €151,938 | €105,621 | -€46,316 | -30.5% |
| Distributable reserves | 133 | €151,938 | €105,621 | -€46,316 | -30.5% |
| Profit (loss) carried forward | 14 | €2,689 | €2,689 | = | 0.0% |
| Amounts payable | 17/49 | €46,269 | €103,101 | +€56,832 | +123% |
| Amounts payable within one year | 42/48 | €46,269 | €103,101 | +€56,832 | +123% |
| Trade debts | 44 | €6,471 | €4,073 | -€2,398 | -37.1% |
| Suppliers | 440/4 | €6,471 | €4,073 | -€2,398 | -37.1% |
| Taxes, remuneration and social security | 45 | €14,798 | €11,574 | -€3,224 | -21.8% |
| Taxes | 450/3 | €14,798 | €11,574 | -€3,224 | -21.8% |
| Other amounts payable | 47/48 | €25,000 | €87,455 | +€62,455 | +250% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,085 | €12,221 | +€2,135 | +21.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €32,759 | €24,310 | -€8,449 | -25.8% |
| Other operating charges | 640/8 | €824 | €895 | +€71 | +8.6% |
| Non-recurring operating charges | 66A | €740 | - | -€740 | |
| Gross operating margin | 9900 | €102,265 | €95,895 | -€6,370 | -6.2% |
| Operating profit (loss) | 9901 | €57,857 | €58,470 | +€613 | +1.1% |
| Financial income | 75/76B | €1,530 | €990 | -€539 | -35.3% |
| Recurring financial income | 75 | €1,530 | €990 | -€539 | -35.3% |
| Financial charges | 65/66B | €1,090 | €1,277 | +€187 | +17.1% |
| Recurring financial charges | 65 | €1,090 | €1,277 | +€187 | +17.1% |
| Profit (loss) for the period before taxes | 9903 | €58,297 | €58,183 | -€113 | -0.2% |
| Income taxes | 67/77 | €17,167 | €17,045 | -€122 | -0.7% |
| Profit (loss) for the period | 9904 | €41,130 | €41,138 | +€8 | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €41,130 | €41,138 | +€8 | 0.0% |
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 23 October 2026 via checked.be.