MANAGEMENT SOLUTIONS WAYS: 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.
MANAGEMENT SOLUTIONS WAYS
Largest movements
- Receivables within one year -€5,090
down €5,090 (-16.4%), from €30,987 to €25,896
of which Trade receivables: -€5,800
- Cash -€4,468
down €4,468 (-4.1%), from €109,775 to €105,307
mainly Net result for the year (-€7,994) and Other debts (-€1,027)
- Profit (loss) carried forward -€7,994
down €7,994 (-155.5%), from -€5,141 to -€13,135
- Gross operating margin -€820
down €820 (-10.6%), from -€7,705 to -€8,525
- Financial income +€455
up €455 (+393.0%), from €116 to €571
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 | €140,761 | €131,204 | -€9,558 | -6.8% |
| Current assets | 29/58 | €140,761 | €131,204 | -€9,558 | -6.8% |
| Amounts receivable within one year | 40/41 | €30,987 | €25,896 | -€5,090 | -16.4% |
| Trade receivables | 40 | €30,000 | €24,200 | -€5,800 | -19.3% |
| Other amounts receivable | 41 | €987 | €1,696 | +€710 | +71.9% |
| Cash at bank and in hand | 54/58 | €109,775 | €105,307 | -€4,468 | -4.1% |
| Total equity and liabilities | 10/49 | €140,761 | €131,204 | -€9,558 | -6.8% |
| Equity | 10/15 | €139,179 | €131,185 | -€7,994 | -5.7% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €119,320 | €119,320 | = | 0.0% |
| Distributable reserves | 133 | €119,320 | €119,320 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,141 | -€13,135 | -€7,994 | -155.5% |
| Amounts payable | 17/49 | €1,582 | €18 | -€1,564 | -98.8% |
| Amounts payable within one year | 42/48 | €1,582 | €18 | -€1,564 | -98.8% |
| Trade debts | 44 | €551 | €14 | -€537 | -97.5% |
| Suppliers | 440/4 | €551 | €14 | -€537 | -97.5% |
| Other amounts payable | 47/48 | €1,031 | €4 | -€1,027 | -99.6% |
| Gross operating margin | 9900 | -€7,705 | -€8,525 | -€820 | -10.6% |
| Operating profit (loss) | 9901 | -€7,705 | -€8,525 | -€820 | -10.6% |
| Financial income | 75/76B | €116 | €571 | +€455 | +393.0% |
| Recurring financial income | 75 | €116 | €571 | +€455 | +393.0% |
| Financial charges | 65/66B | €39 | €40 | +€0 | +1.0% |
| Recurring financial charges | 65 | €39 | €40 | +€0 | +1.0% |
| Profit (loss) for the period before taxes | 9903 | -€7,629 | -€7,994 | -€365 | -4.8% |
| Profit (loss) for the period | 9904 | -€7,629 | -€7,994 | -€365 | -4.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,629 | -€7,994 | -€365 | -4.8% |
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 8 October 2026 via checked.be.