Memoires: 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.
Memoires
Largest movements
- Receivables within one year +€251,900
up €251,900 (+39.3%), from €641,364 to €893,265
of which Other amounts receivable: +€441,793
- Trade debts +€557,862
up €557,862 (+616.1%), from €90,546 to €648,408
- Other debts -€186,039
down €186,039 (-94.7%), from €196,542 to €10,503
- Reserves -€119,631
down €119,631 (-36.6%), from €327,276 to €207,645
- Turnover -€900,868
down €900,868 (-17.9%), from €5.0m to €4.1m
- Goods and materials -€729,696
down €729,696 (-17.6%), from €4.2m to €3.4m
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €641,364 | €893,556 | +€252,192 | +39.3% |
| Current assets | 29/58 | €641,364 | €893,556 | +€252,192 | +39.3% |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | €641,364 | €893,265 | +€251,900 | +39.3% |
| Trade receivables | 40 | €640,364 | €450,472 | -€189,892 | -29.7% |
| Other amounts receivable | 41 | €1,000 | €442,793 | +€441,793 | +44179.3% |
| Deferred charges and accrued income | 490/1 | - | €292 | +€292 | |
| Total equity and liabilities | 10/49 | €641,364 | €893,556 | +€252,192 | +39.3% |
| Equity | 10/15 | €354,276 | €234,645 | -€119,631 | -33.8% |
| Contributions | 10/11 | €27,000 | €27,000 | = | 0.0% |
| Reserves | 13 | €327,276 | €207,645 | -€119,631 | -36.6% |
| Distributable reserves | 133 | €327,276 | €207,645 | -€119,631 | -36.6% |
| Amounts payable | 17/49 | €287,088 | €658,911 | +€371,823 | +129.5% |
| Amounts payable within one year | 42/48 | €287,088 | €658,911 | +€371,823 | +129.5% |
| Trade debts | 44 | €90,546 | €648,408 | +€557,862 | +616.1% |
| Suppliers | 440/4 | €90,546 | €648,408 | +€557,862 | +616.1% |
| Other amounts payable | 47/48 | €196,542 | €10,503 | -€186,039 | -94.7% |
| Operating income | 70/76A | €5,041,240 | €4,140,372 | -€900,868 | -17.9% |
| Turnover | 70 | €5,041,240 | €4,140,372 | -€900,868 | -17.9% |
| Operating charges | 60/66A | €5,033,799 | €4,270,642 | -€763,157 | -15.2% |
| Goods for resale, raw materials and consumables | 60 | €4,152,760 | €3,423,064 | -€729,696 | -17.6% |
| Purchases | 600/8 | €4,152,760 | €3,423,064 | -€729,696 | -17.6% |
| Services and other goods | 61 | €869,955 | €840,749 | -€29,206 | -3.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€7,346 | €0 | +€7,346 | |
| Other operating charges | 640/8 | €18,429 | €6,829 | -€11,601 | -62.9% |
| Operating profit (loss) | 9901 | €7,441 | -€130,270 | -€137,711 | |
| Financial income | 75/76B | €69,050 | €72,999 | +€3,948 | +5.7% |
| Recurring financial income | 75 | €69,050 | €72,999 | +€3,948 | +5.7% |
| Income from current assets | 751 | €67,150 | €72,999 | +€5,849 | +8.7% |
| Other financial income | 752/9 | €1,901 | €0 | -€1,901 | -100.0% |
| Financial charges | 65/66B | €84,017 | €62,360 | -€21,657 | -25.8% |
| Recurring financial charges | 65 | €84,017 | €62,360 | -€21,657 | -25.8% |
| Debt charges | 650 | €83,591 | €61,935 | -€21,656 | -25.9% |
| Other financial charges | 652/9 | €426 | €425 | -€1 | -0.2% |
| Profit (loss) for the period before taxes | 9903 | -€7,526 | -€119,631 | -€112,106 | -1489.7% |
| Profit (loss) for the period | 9904 | -€7,526 | -€119,631 | -€112,106 | -1489.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,526 | -€119,631 | -€112,106 | -1489.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.