MODULOID: what changed
Two fiscal 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.
MODULOID
Largest movements
- Cash +€2,577
up €2,577 (+198.1%), from €1,301 to €3,878
mainly Net result for the year (+€7,256) and Other debts (+€4,766)
- Receivables within one year -€543
down €543 (-17.6%), from €3,089 to €2,546
- Debts after one year -€10,000
down €10,000 (-33.3%), from €30,000 to €20,000
- Profit (loss) carried forward +€7,256
up €7,256 (+11.1%), from -€65,274 to -€58,018
- Other debts +€4,766
up €4,766 (+61.0%), from €7,819 to €12,584
- Gross operating margin +€1,023
up €1,023 (+16.3%), from €6,263 to €7,286
From the 2025 result to the 2026 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.
Cash bridge derived
Derived from the 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,522 | €6,559 | +€2,037 | +45.0% |
| Current assets | 29/58 | €4,522 | €6,559 | +€2,037 | +45.0% |
| Amounts receivable within one year | 40/41 | €3,089 | €2,546 | -€543 | -17.6% |
| Trade receivables | 40 | €3,089 | €2,546 | -€543 | -17.6% |
| Cash at bank and in hand | 54/58 | €1,301 | €3,878 | +€2,577 | +198.1% |
| Deferred charges and accrued income | 490/1 | €132 | €135 | +€3 | +2.0% |
| Total equity and liabilities | 10/49 | €4,522 | €6,559 | +€2,037 | +45.0% |
| Equity | 10/15 | -€33,816 | -€26,560 | +€7,256 | +21.5% |
| Contributions | 10/11 | €29,747 | €29,747 | = | 0.0% |
| Reserves | 13 | €1,710 | €1,710 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,710 | €1,710 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,710 | €1,710 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€65,274 | -€58,018 | +€7,256 | +11.1% |
| Amounts payable | 17/49 | €38,338 | €33,119 | -€5,219 | -13.6% |
| Amounts payable after more than one year | 17 | €30,000 | €20,000 | -€10,000 | -33.3% |
| Other amounts payable | 178/9 | €30,000 | €20,000 | -€10,000 | -33.3% |
| Amounts payable within one year | 42/48 | €8,338 | €13,119 | +€4,781 | +57.3% |
| Trade debts | 44 | €520 | €535 | +€15 | +2.9% |
| Suppliers | 440/4 | €520 | €535 | +€15 | +2.9% |
| Other amounts payable | 47/48 | €7,819 | €12,584 | +€4,766 | +61.0% |
| Gross operating margin | 9900 | €6,263 | €7,286 | +€1,023 | +16.3% |
| Operating profit (loss) | 9901 | €6,263 | €7,286 | +€1,023 | +16.3% |
| Financial charges | 65/66B | €30 | €30 | = | 0.0% |
| Recurring financial charges | 65 | €30 | €30 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €6,233 | €7,256 | +€1,023 | +16.4% |
| Profit (loss) for the period | 9904 | €6,233 | €7,256 | +€1,023 | +16.4% |
| Profit (loss) for the period to be appropriated | 9905 | €6,233 | €7,256 | +€1,023 | +16.4% |
Source: filed annual accounts (NBB), fiscal years ended 1 January 2025 and 1 January 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.