Miscellaneous: 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.
Miscellaneous
Largest movements
- Cash -€24,200
down €24,200 (-17.9%), from €135,324 to €111,124
mainly Contributions, distributions and other (-€63,848) and Tax, wage and social debts (-€14,697)
- Deferred charges and accrued income -€2,282
down €2,282 (-69.1%), from €3,304 to €1,022
- Tax, wage and social debts -€14,697
down €14,697 (-74.8%), from €19,640 to €4,943
- Other debts -€12,159
down €12,159 (-15.9%), from €76,366 to €64,207
- Gross operating margin -€24,406
down €24,406 (-21.3%), from €114,541 to €90,135
- Taxes -€7,566
down €7,566 (-24.4%), from €30,951 to €23,385
- Financial income -€2,523
down €2,523 (-94.5%), from €2,669 to €146
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 | €189,767 | €163,332 | -€26,435 | -13.9% |
| Fixed assets | 21/28 | €5,366 | €5,842 | +€476 | +8.9% |
| Tangible fixed assets | 22/27 | €5,366 | €5,842 | +€476 | +8.9% |
| Furniture and vehicles | 24 | - | €1,755 | +€1,755 | |
| Other tangible fixed assets | 26 | €5,366 | €4,087 | -€1,279 | -23.8% |
| Current assets | 29/58 | €184,400 | €157,489 | -€26,911 | -14.6% |
| Amounts receivable within one year | 40/41 | €45,772 | €45,343 | -€429 | -0.9% |
| Trade receivables | 40 | €45,622 | €45,193 | -€429 | -0.9% |
| Other amounts receivable | 41 | €150 | €150 | = | 0.0% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €135,324 | €111,124 | -€24,200 | -17.9% |
| Deferred charges and accrued income | 490/1 | €3,304 | €1,022 | -€2,282 | -69.1% |
| Total equity and liabilities | 10/49 | €189,767 | €163,332 | -€26,435 | -13.9% |
| Equity | 10/15 | €93,383 | €93,383 | = | 0.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €91,383 | €91,383 | = | 0.0% |
| Distributable reserves | 133 | €91,383 | €91,383 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €96,383 | €69,948 | -€26,435 | -27.4% |
| Amounts payable within one year | 42/48 | €96,156 | €69,901 | -€26,255 | -27.3% |
| Trade debts | 44 | €151 | €752 | +€601 | +399% |
| Suppliers | 440/4 | €151 | €752 | +€601 | +399% |
| Taxes, remuneration and social security | 45 | €19,640 | €4,943 | -€14,697 | -74.8% |
| Taxes | 450/3 | €19,640 | €4,943 | -€14,697 | -74.8% |
| Other amounts payable | 47/48 | €76,366 | €64,207 | -€12,159 | -15.9% |
| Accrued charges and deferred income | 492/3 | €227 | €47 | -€180 | -79.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,028 | €1,690 | +€662 | +64.3% |
| Other operating charges | 640/8 | €998 | €1,039 | +€41 | +4.1% |
| Gross operating margin | 9900 | €114,541 | €90,135 | -€24,406 | -21.3% |
| Operating profit (loss) | 9901 | €112,515 | €87,406 | -€25,109 | -22.3% |
| Financial income | 75/76B | €2,669 | €146 | -€2,523 | -94.5% |
| Recurring financial income | 75 | €2,669 | €146 | -€2,523 | -94.5% |
| Financial charges | 65/66B | €79 | €319 | +€240 | +305% |
| Recurring financial charges | 65 | €79 | €319 | +€240 | +305% |
| Profit (loss) for the period before taxes | 9903 | €115,106 | €87,233 | -€27,873 | -24.2% |
| Income taxes | 67/77 | €30,951 | €23,385 | -€7,566 | -24.4% |
| Profit (loss) for the period | 9904 | €84,155 | €63,848 | -€20,307 | -24.1% |
| Profit (loss) for the period to be appropriated | 9905 | €84,155 | €63,848 | -€20,307 | -24.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.