MID - POINT: 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.
MID - POINT
Largest movements
- Receivables within one year -€698
down €698 (-91.1%), from €766 to €69
- Profit (loss) carried forward -€736
down €736 (-0.4%), from -€197,042 to -€197,779
- Current portion of long-term debt +€383
new in 2025: €383
- Trade debts -€345
down €345 (-47.1%), from €732 to €387
- Gross operating margin -€387
new in 2025: -€387
- Other operating charges -€102
down €102 (-22.6%), from €451 to €349
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 | €766 | €69 | -€698 | -91.1% |
| Current assets | 29/58 | €766 | €69 | -€698 | -91.1% |
| Amounts receivable within one year | 40/41 | €766 | €69 | -€698 | -91.1% |
| Other amounts receivable | 41 | €766 | €69 | -€698 | -91.1% |
| Total equity and liabilities | 10/49 | €766 | €69 | -€698 | -91.1% |
| Equity | 10/15 | -€166,056 | -€166,792 | -€736 | -0.4% |
| Contributions | 10/11 | €30,987 | €30,987 | = | 0.0% |
| Outside capital | 11 | €30,987 | €30,987 | = | 0.0% |
| Other | 1109/19 | €30,987 | €30,987 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€197,042 | -€197,779 | -€736 | -0.4% |
| Amounts payable | 17/49 | €166,822 | €166,861 | +€39 | 0.0% |
| Amounts payable after more than one year | 17 | €166,090 | €166,090 | = | 0.0% |
| Financial debts | 170/4 | €166,090 | €166,090 | = | 0.0% |
| Amounts payable within one year | 42/48 | €732 | €771 | +€39 | +5.3% |
| Current portion of amounts payable after more than one year | 42 | - | €383 | +€383 | |
| Trade debts | 44 | €732 | €387 | -€345 | -47.1% |
| Suppliers | 440/4 | €732 | €387 | -€345 | -47.1% |
| Other operating charges | 640/8 | €451 | €349 | -€102 | -22.6% |
| Gross operating margin | 9900 | - | -€387 | -€387 | |
| Operating profit (loss) | 9901 | -€451 | -€736 | -€286 | -63.4% |
| Profit (loss) for the period before taxes | 9903 | -€451 | -€736 | -€286 | -63.4% |
| Profit (loss) for the period | 9904 | -€451 | -€736 | -€286 | -63.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€451 | -€736 | -€286 | -63.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 August 2024 and 31 August 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.