Modul@net: 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@net
Largest movements
- Receivables within one year -€494
down €494 (-19.0%), from €2,594 to €2,100
of which Other amounts receivable: -€494
- Cash +€275
up €275 (+18.2%), from €1,509 to €1,784
mainly Receivables within one year (+€494)
- Profit (loss) carried forward -€219
down €219 (-1.6%), from -€13,556 to -€13,775
- Gross operating margin -€1,427
no longer reported in 2025 (was €1,427)
- Financial charges +€219
new in 2025: €219
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 | €4,102 | €3,883 | -€219 | -5.3% |
| Current assets | 29/58 | €4,102 | €3,883 | -€219 | -5.3% |
| Amounts receivable within one year | 40/41 | €2,594 | €2,100 | -€494 | -19.0% |
| Trade receivables | 40 | €2,100 | €2,100 | = | 0.0% |
| Other amounts receivable | 41 | €494 | - | -€494 | |
| Cash at bank and in hand | 54/58 | €1,509 | €1,784 | +€275 | +18.2% |
| Total equity and liabilities | 10/49 | €4,102 | €3,883 | -€219 | -5.3% |
| Equity | 10/15 | -€4,034 | -€4,253 | -€219 | -5.4% |
| Contributions | 10/11 | €8,458 | €8,458 | = | 0.0% |
| Reserves | 13 | €1,064 | €1,064 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,064 | €1,064 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,064 | €1,064 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,556 | -€13,775 | -€219 | -1.6% |
| Amounts payable | 17/49 | €8,136 | €8,136 | = | 0.0% |
| Amounts payable within one year | 42/48 | €8,136 | €8,136 | = | 0.0% |
| Other amounts payable | 47/48 | €8,136 | €8,136 | = | 0.0% |
| Gross operating margin | 9900 | €1,427 | - | -€1,427 | |
| Operating profit (loss) | 9901 | €1,427 | - | -€1,427 | |
| Financial charges | 65/66B | - | €219 | +€219 | |
| Recurring financial charges | 65 | - | €219 | +€219 | |
| Profit (loss) for the period before taxes | 9903 | €1,427 | -€219 | -€1,646 | |
| Profit (loss) for the period | 9904 | €1,427 | -€219 | -€1,646 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,427 | -€219 | -€1,646 |
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 17 October 2026 via checked.be.