MISSION 4 MASTERY: 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.
MISSION 4 MASTERY
Largest movements
- Tangible fixed assets +€30,268
new in 2025: €30,268
of which Furniture and vehicles: +€22,000
- Cash +€6,395
up €6,395 (+213%), from €3,000 to €9,395
mainly Other debts (+€40,987) and Depreciation (+€5,691)
- Deferred charges and accrued income +€6,139
new in 2025: €6,139
- Receivables within one year +€4,056
new in 2025: €4,056
- Formation expenses -€1,158
down €1,158 (-100%), from €1,158 to €0
- Other debts +€40,987
new in 2025: €40,987
- Tax, wage and social debts +€2,199
new in 2025: €2,199
- Trade debts +€1,380
up €1,380 (+119%), from €1,158 to €2,538
- Reserves +€744
new in 2025: €744
- Gross operating margin +€8,180
new in 2025: €8,180
- Depreciation +€5,691
new in 2025: €5,691
- Other operating charges +€982
new in 2025: €982
- Taxes +€550
new in 2025: €550
- Financial charges +€214
new in 2025: €214
From the 2024 result to the 2025 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
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 | €4,158 | €49,857 | +€45,699 | +1,099% |
| Formation expenses | 20 | €1,158 | €0 | -€1,158 | -100% |
| Fixed assets | 21/28 | - | €30,268 | +€30,268 | |
| Tangible fixed assets | 22/27 | - | €30,268 | +€30,268 | |
| Land and buildings | 22 | - | €6,268 | +€6,268 | |
| Plant, machinery and equipment | 23 | - | €1,999 | +€1,999 | |
| Furniture and vehicles | 24 | - | €22,000 | +€22,000 | |
| Current assets | 29/58 | €3,000 | €19,589 | +€16,589 | +553% |
| Amounts receivable within one year | 40/41 | - | €4,056 | +€4,056 | |
| Trade receivables | 40 | - | €4,056 | +€4,056 | |
| Cash at bank and in hand | 54/58 | €3,000 | €9,395 | +€6,395 | +213% |
| Deferred charges and accrued income | 490/1 | - | €6,139 | +€6,139 | |
| Total equity and liabilities | 10/49 | €4,158 | €49,857 | +€45,699 | +1,099% |
| Equity | 10/15 | €3,000 | €3,744 | +€744 | +24.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | - | €744 | +€744 | |
| Distributable reserves | 133 | - | €744 | +€744 | |
| Amounts payable | 17/49 | €1,158 | €46,113 | +€44,955 | +3,883% |
| Amounts payable within one year | 42/48 | €1,158 | €46,113 | +€44,955 | +3,883% |
| Financial debts | 43 | - | €389 | +€389 | |
| Credit institutions | 430/8 | - | €389 | +€389 | |
| Trade debts | 44 | €1,158 | €2,538 | +€1,380 | +119% |
| Suppliers | 440/4 | €1,158 | €2,538 | +€1,380 | +119% |
| Taxes, remuneration and social security | 45 | - | €2,199 | +€2,199 | |
| Taxes | 450/3 | - | €2,199 | +€2,199 | |
| Other amounts payable | 47/48 | - | €40,987 | +€40,987 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €5,691 | +€5,691 | |
| Other operating charges | 640/8 | - | €982 | +€982 | |
| Gross operating margin | 9900 | - | €8,180 | +€8,180 | |
| Operating profit (loss) | 9901 | - | €1,508 | +€1,508 | |
| Financial charges | 65/66B | - | €214 | +€214 | |
| Recurring financial charges | 65 | - | €214 | +€214 | |
| Profit (loss) for the period before taxes | 9903 | - | €1,294 | +€1,294 | |
| Income taxes | 67/77 | - | €550 | +€550 | |
| Profit (loss) for the period | 9904 | - | €744 | +€744 | |
| Profit (loss) for the period to be appropriated | 9905 | - | €744 | +€744 |
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 29 October 2026 via checked.be.