MODELIM: 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.
MODELIM
Largest movements
- Cash +€891
up €891 (+10.9%), from €8,137 to €9,027
mainly Tax, wage and social debts (+€14,604) and Net result for the year (+€1,572)
- Trade debts -€15,286
no longer reported in 2025 (was €15,286)
- Tax, wage and social debts +€14,604
up €14,604 (+1,171%), from €1,247 to €15,851
- Profit (loss) carried forward +€1,572
up €1,572 (+18.7%), from -€8,397 to -€6,825
- Turnover +€51,258
up €51,258 (+103%), from €49,537 to €100,795
- Purchases and services +€41,443
up €41,443 (+71.8%), from €57,687 to €99,130
- Gross operating margin +€9,815
up €9,815, from -€8,151 to €1,664
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 | €8,137 | €9,027 | +€891 | +10.9% |
| Current assets | 29/58 | €8,137 | €9,027 | +€891 | +10.9% |
| Cash at bank and in hand | 54/58 | €8,137 | €9,027 | +€891 | +10.9% |
| Total equity and liabilities | 10/49 | €8,137 | €9,027 | +€891 | +10.9% |
| Equity | 10/15 | -€8,396 | -€6,824 | +€1,572 | +18.7% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Contributions outside capital | 11 | - | €1 | +€1 | |
| Share premium | 1100/10 | - | €1 | +€1 | |
| Profit (loss) carried forward | 14 | -€8,397 | -€6,825 | +€1,572 | +18.7% |
| Amounts payable | 17/49 | €16,533 | €15,851 | -€682 | -4.1% |
| Amounts payable within one year | 42/48 | €16,533 | €15,851 | -€682 | -4.1% |
| Trade debts | 44 | €15,286 | - | -€15,286 | |
| Suppliers | 440/4 | €15,286 | - | -€15,286 | |
| Taxes, remuneration and social security | 45 | €1,247 | €15,851 | +€14,604 | +1,171% |
| Taxes | 450/3 | €1,247 | €15,851 | +€14,604 | +1,171% |
| Turnover | 70 | €49,537 | €100,795 | +€51,258 | +103% |
| Goods, raw materials, services and sundry goods | 60/61 | €57,687 | €99,130 | +€41,443 | +71.8% |
| Gross operating margin | 9900 | -€8,151 | €1,664 | +€9,815 | |
| Operating profit (loss) | 9901 | -€8,151 | €1,664 | +€9,815 | |
| Financial charges | 65/66B | €247 | €92 | -€155 | -62.7% |
| Recurring financial charges | 65 | €247 | €92 | -€155 | -62.7% |
| Profit (loss) for the period before taxes | 9903 | -€8,397 | €1,572 | +€9,969 | |
| Profit (loss) for the period | 9904 | -€8,397 | €1,572 | +€9,969 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,397 | €1,572 | +€9,969 |
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.