Modern Details: 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.
Modern Details
Largest movements
- Cash -€37,190
down €37,190 (-89.5%), from €41,575 to €4,385
mainly Other debts (-€20,442) and Contributions, distributions and other (-€19,196)
- Receivables within one year +€1,723
new in 2025: €1,723
- Tangible fixed assets -€791
down €791 (-30.4%), from €2,601 to €1,810
of which Furniture and vehicles: -€610
- Other debts -€20,442
down €20,442 (-99.9%), from €20,463 to €21
- Contributions -€18,600
no longer reported in 2025 (was €18,600)
- Trade debts +€2,141
up €2,141 (+171%), from €1,250 to €3,391
- Tax, wage and social debts +€1,916
up €1,916 (+51.0%), from €3,759 to €5,675
of which Remuneration and social security: +€5,675
- Profit (loss) carried forward -€1,091
down €1,091, from €596 to -€495
- Gross operating margin -€22,337
down €22,337 (-94.6%), from €23,603 to €1,267
- Taxes -€4,621
down €4,621 (-92.4%), from €5,000 to €379
- Depreciation -€289
down €289 (-26.8%), from €1,081 to €791
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 | €44,667 | €8,592 | -€36,076 | -80.8% |
| Fixed assets | 21/28 | €2,601 | €1,810 | -€791 | -30.4% |
| Tangible fixed assets | 22/27 | €2,601 | €1,810 | -€791 | -30.4% |
| Plant, machinery and equipment | 23 | €181 | - | -€181 | |
| Furniture and vehicles | 24 | €2,420 | €1,810 | -€610 | -25.2% |
| Current assets | 29/58 | €42,066 | €6,782 | -€35,284 | -83.9% |
| Amounts receivable within one year | 40/41 | - | €1,723 | +€1,723 | |
| Other amounts receivable | 41 | - | €1,723 | +€1,723 | |
| Cash at bank and in hand | 54/58 | €41,575 | €4,385 | -€37,190 | -89.5% |
| Deferred charges and accrued income | 490/1 | €491 | €673 | +€182 | +37.0% |
| Total equity and liabilities | 10/49 | €44,667 | €8,592 | -€36,076 | -80.8% |
| Equity | 10/15 | €19,196 | -€495 | -€19,691 | |
| Contributions | 10/11 | €18,600 | - | -€18,600 | |
| Profit (loss) carried forward | 14 | €596 | -€495 | -€1,091 | |
| Amounts payable | 17/49 | €25,471 | €9,087 | -€16,384 | -64.3% |
| Amounts payable within one year | 42/48 | €25,471 | €9,087 | -€16,384 | -64.3% |
| Trade debts | 44 | €1,250 | €3,391 | +€2,141 | +171% |
| Suppliers | 440/4 | €1,250 | €3,391 | +€2,141 | +171% |
| Taxes, remuneration and social security | 45 | €3,759 | €5,675 | +€1,916 | +51.0% |
| Taxes | 450/3 | €3,759 | - | -€3,759 | |
| Remuneration and social security | 454/9 | - | €5,675 | +€5,675 | |
| Other amounts payable | 47/48 | €20,463 | €21 | -€20,442 | -99.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,081 | €791 | -€289 | -26.8% |
| Other operating charges | 640/8 | €511 | €507 | -€4 | -0.7% |
| Gross operating margin | 9900 | €23,603 | €1,267 | -€22,337 | -94.6% |
| Operating profit (loss) | 9901 | €22,012 | -€32 | -€22,044 | |
| Financial charges | 65/66B | €104 | €84 | -€19 | -18.8% |
| Recurring financial charges | 65 | €104 | €84 | -€19 | -18.8% |
| Profit (loss) for the period before taxes | 9903 | €21,908 | -€116 | -€22,024 | |
| Income taxes | 67/77 | €5,000 | €379 | -€4,621 | -92.4% |
| Profit (loss) for the period | 9904 | €16,908 | -€495 | -€17,403 | |
| Profit (loss) for the period to be appropriated | 9905 | €16,908 | -€495 | -€17,403 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.