MegaView: 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.
MegaView
Largest movements
- Receivables within one year +€5,748
new in 2025: €5,748
- Cash -€1,357
down €1,357 (-34.7%), from €3,907 to €2,550
mainly Receivables within one year (-€5,748) and Other debts (-€3,113)
- Deferred charges and accrued income -€142
no longer reported in 2025 (was €142)
- Profit (loss) carried forward +€7,862
up €7,862 (+26.0%), from -€30,258 to -€22,396
- Other debts -€3,113
down €3,113 (-33.0%), from €9,432 to €6,318
- Tax, wage and social debts +€1,048
up €1,048 (+66.4%), from €1,578 to €2,626
- Trade debts -€875
down €875 (-35.0%), from €2,501 to €1,626
- Reserves -€674
down €674 (-4.9%), from €13,797 to €13,123
of which Distributable reserves: -€674
- Gross operating margin +€9,946
up €9,946, from -€2,002 to €7,944
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 | €4,049 | €8,297 | +€4,248 | +104.9% |
| Current assets | 29/58 | €4,049 | €8,297 | +€4,248 | +104.9% |
| Amounts receivable within one year | 40/41 | - | €5,748 | +€5,748 | |
| Trade receivables | 40 | - | €5,748 | +€5,748 | |
| Current investments | 50/53 | €0 | - | -€0 | |
| Cash at bank and in hand | 54/58 | €3,907 | €2,550 | -€1,357 | -34.7% |
| Deferred charges and accrued income | 490/1 | €142 | - | -€142 | |
| Total equity and liabilities | 10/49 | €4,049 | €8,297 | +€4,248 | +104.9% |
| Equity | 10/15 | -€9,462 | -€2,273 | +€7,188 | +76.0% |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Reserves | 13 | €13,797 | €13,123 | -€674 | -4.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €11,937 | €11,263 | -€674 | -5.6% |
| Profit (loss) carried forward | 14 | -€30,258 | -€22,396 | +€7,862 | +26.0% |
| Amounts payable | 17/49 | €13,510 | €10,570 | -€2,940 | -21.8% |
| Amounts payable within one year | 42/48 | €13,510 | €10,570 | -€2,940 | -21.8% |
| Trade debts | 44 | €2,501 | €1,626 | -€875 | -35.0% |
| Suppliers | 440/4 | €2,501 | €1,626 | -€875 | -35.0% |
| Taxes, remuneration and social security | 45 | €1,578 | €2,626 | +€1,048 | +66.4% |
| Taxes | 450/3 | €1,578 | €2,626 | +€1,048 | +66.4% |
| Other amounts payable | 47/48 | €9,432 | €6,318 | -€3,113 | -33.0% |
| Other operating charges | 640/8 | €384 | €418 | +€34 | +8.7% |
| Gross operating margin | 9900 | -€2,002 | €7,944 | +€9,946 | |
| Operating profit (loss) | 9901 | -€2,386 | €7,526 | +€9,912 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €313 | €338 | +€24 | +7.8% |
| Recurring financial charges | 65 | €313 | €338 | +€24 | +7.8% |
| Profit (loss) for the period before taxes | 9903 | -€2,700 | €7,188 | +€9,888 | |
| Profit (loss) for the period | 9904 | -€2,700 | €7,188 | +€9,888 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,700 | €7,188 | +€9,888 |
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.