MOCKUP: 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.
MOCKUP
Largest movements
- Cash -€146,420
down €146,420 (-65.7%), from €222,786 to €76,366
mainly Contributions, distributions and other (-€175,000)
- Receivables within one year -€14,995
down €14,995 (-64.5%), from €23,240 to €8,245
of which Other amounts receivable: -€20,235
- Contributions -€175,000
down €175,000 (-72.9%), from €240,000 to €65,000
- Profit (loss) carried forward +€10,427
up €10,427 (+73.0%), from -€14,274 to -€3,847
- Taxes +€2,028
up €2,028 (+136%), from €1,489 to €3,518
- Depreciation -€1,904
down €1,904 (-84.1%), from €2,263 to €359
- Gross operating margin +€1,021
up €1,021 (+7.4%), from €13,860 to €14,881
- Other operating charges -€191
down €191 (-24.3%), from €783 to €593
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 | €248,154 | €86,149 | -€162,006 | -65.3% |
| Fixed assets | 21/28 | €747 | €388 | -€359 | -48.1% |
| Tangible fixed assets | 22/27 | €747 | €388 | -€359 | -48.1% |
| Furniture and vehicles | 24 | €747 | €388 | -€359 | -48.1% |
| Current assets | 29/58 | €247,407 | €85,761 | -€161,646 | -65.3% |
| Amounts receivable within one year | 40/41 | €23,240 | €8,245 | -€14,995 | -64.5% |
| Trade receivables | 40 | €2,842 | €8,081 | +€5,240 | +184% |
| Other amounts receivable | 41 | €20,399 | €164 | -€20,235 | -99.2% |
| Cash at bank and in hand | 54/58 | €222,786 | €76,366 | -€146,420 | -65.7% |
| Deferred charges and accrued income | 490/1 | €1,380 | €1,149 | -€231 | -16.7% |
| Total equity and liabilities | 10/49 | €248,154 | €86,149 | -€162,006 | -65.3% |
| Equity | 10/15 | €225,726 | €61,153 | -€164,573 | -72.9% |
| Contributions | 10/11 | €240,000 | €65,000 | -€175,000 | -72.9% |
| Profit (loss) carried forward | 14 | -€14,274 | -€3,847 | +€10,427 | +73.0% |
| Amounts payable | 17/49 | €22,428 | €24,996 | +€2,568 | +11.4% |
| Amounts payable within one year | 42/48 | €22,428 | €24,996 | +€2,568 | +11.4% |
| Trade debts | 44 | €16,254 | €17,302 | +€1,048 | +6.4% |
| Suppliers | 440/4 | €16,254 | €17,302 | +€1,048 | +6.4% |
| Taxes, remuneration and social security | 45 | €6,174 | €7,693 | +€1,519 | +24.6% |
| Taxes | 450/3 | €6,174 | €7,693 | +€1,519 | +24.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,263 | €359 | -€1,904 | -84.1% |
| Other operating charges | 640/8 | €783 | €593 | -€191 | -24.3% |
| Gross operating margin | 9900 | €13,860 | €14,881 | +€1,021 | +7.4% |
| Operating profit (loss) | 9901 | €10,813 | €13,929 | +€3,115 | +28.8% |
| Financial income | 75/76B | €310 | €224 | -€85 | -27.6% |
| Recurring financial income | 75 | €310 | €224 | -€85 | -27.6% |
| Financial charges | 65/66B | €221 | €209 | -€12 | -5.4% |
| Recurring financial charges | 65 | €221 | €209 | -€12 | -5.4% |
| Profit (loss) for the period before taxes | 9903 | €10,902 | €13,944 | +€3,042 | +27.9% |
| Income taxes | 67/77 | €1,489 | €3,518 | +€2,028 | +136% |
| Profit (loss) for the period | 9904 | €9,413 | €10,427 | +€1,014 | +10.8% |
| Profit (loss) for the period to be appropriated | 9905 | €9,413 | €10,427 | +€1,014 | +10.8% |
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 14 October 2026 via checked.be.