Modul.be: 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.
Modul.be
Largest movements
- Cash +€23,431
up €23,431 (+1,948%), from €1,203 to €24,633
mainly Net result for the year (+€18,958) and Tax, wage and social debts (+€10,444)
- Tangible fixed assets +€4,201
new in 2025: €4,201
- Receivables within one year +€1,587
up €1,587 (+57.1%), from €2,779 to €4,366
of which Other amounts receivable: +€2,587
- Deferred charges and accrued income +€1,081
new in 2025: €1,081
- Profit (loss) carried forward +€18,958
up €18,958, from -€4,352 to €14,607
- Tax, wage and social debts +€10,444
up €10,444 (+250%), from €4,181 to €14,625
of which Remuneration and social security: +€6,481
- Trade debts +€858
up €858 (+27.2%), from €3,152 to €4,010
- Gross operating margin +€37,016
up €37,016 (+173%), from €21,379 to €58,394
- Staff costs +€8,475
up €8,475 (+33.5%), from €25,296 to €33,771
- Taxes +€4,748
new in 2025: €4,748
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 | €3,982 | €34,282 | +€30,300 | +761% |
| Fixed assets | 21/28 | - | €4,201 | +€4,201 | |
| Tangible fixed assets | 22/27 | - | €4,201 | +€4,201 | |
| Furniture and vehicles | 24 | - | €4,201 | +€4,201 | |
| Current assets | 29/58 | €3,982 | €30,080 | +€26,098 | +655% |
| Amounts receivable within one year | 40/41 | €2,779 | €4,366 | +€1,587 | +57.1% |
| Trade receivables | 40 | €1,000 | €0 | -€1,000 | -100% |
| Other amounts receivable | 41 | €1,779 | €4,366 | +€2,587 | +145% |
| Cash at bank and in hand | 54/58 | €1,203 | €24,633 | +€23,431 | +1,948% |
| Deferred charges and accrued income | 490/1 | - | €1,081 | +€1,081 | |
| Total equity and liabilities | 10/49 | €3,982 | €34,282 | +€30,300 | +761% |
| Equity | 10/15 | -€3,352 | €15,607 | +€18,958 | |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,352 | €14,607 | +€18,958 | |
| Amounts payable | 17/49 | €7,333 | €18,675 | +€11,341 | +155% |
| Amounts payable within one year | 42/48 | €7,333 | €18,675 | +€11,341 | +155% |
| Trade debts | 44 | €3,152 | €4,010 | +€858 | +27.2% |
| Suppliers | 440/4 | €3,152 | €4,010 | +€858 | +27.2% |
| Taxes, remuneration and social security | 45 | €4,181 | €14,625 | +€10,444 | +250% |
| Taxes | 450/3 | €1,052 | €5,015 | +€3,964 | +377% |
| Remuneration and social security | 454/9 | €3,130 | €9,610 | +€6,481 | +207% |
| Other amounts payable | 47/48 | - | €39 | +€39 | |
| Remuneration, social security and pensions | 62 | €25,296 | €33,771 | +€8,475 | +33.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €341 | +€341 | |
| Other operating charges | 640/8 | €387 | €465 | +€78 | +20.2% |
| Gross operating margin | 9900 | €21,379 | €58,394 | +€37,016 | +173% |
| Operating profit (loss) | 9901 | -€4,305 | €23,817 | +€28,122 | |
| Financial charges | 65/66B | €47 | €111 | +€65 | +138% |
| Recurring financial charges | 65 | €47 | €111 | +€65 | +138% |
| Profit (loss) for the period before taxes | 9903 | -€4,352 | €23,706 | +€28,057 | |
| Income taxes | 67/77 | - | €4,748 | +€4,748 | |
| Profit (loss) for the period | 9904 | -€4,352 | €18,958 | +€23,310 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,352 | €18,958 | +€23,310 |
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 31 October 2026 via checked.be.