MODUS : GRAFIKA: 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.
MODUS : GRAFIKA
Largest movements
- Receivables within one year -€14,646
down €14,646 (-8.4%), from €173,380 to €158,733
of which Trade receivables: -€16,667
- Tangible fixed assets -€10,865
down €10,865 (-55.5%), from €19,585 to €8,719
of which Furniture and vehicles: -€7,672
- Reserves -€29,237
down €29,237 (-15.6%), from €187,277 to €158,039
of which Distributable reserves: -€29,237
- Trade debts +€4,303
up €4,303 (+818%), from €526 to €4,830
- Gross operating margin +€5,119
up €5,119 (+18.7%), from -€27,361 to -€22,242
- Other operating charges +€2,473
up €2,473 (+241%), from €1,025 to €3,498
- Financial income -€624
down €624 (-7.1%), from €8,839 to €8,215
- Depreciation -€588
down €588 (-4.9%), from €12,081 to €11,492
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 | €194,003 | €169,069 | -€24,934 | -12.9% |
| Fixed assets | 21/28 | €19,585 | €8,719 | -€10,865 | -55.5% |
| Tangible fixed assets | 22/27 | €19,585 | €8,719 | -€10,865 | -55.5% |
| Plant, machinery and equipment | 23 | €5,776 | €2,583 | -€3,193 | -55.3% |
| Furniture and vehicles | 24 | €13,808 | €6,136 | -€7,672 | -55.6% |
| Current assets | 29/58 | €174,418 | €160,350 | -€14,068 | -8.1% |
| Amounts receivable within one year | 40/41 | €173,380 | €158,733 | -€14,646 | -8.4% |
| Trade receivables | 40 | €22,225 | €5,558 | -€16,667 | -75.0% |
| Other amounts receivable | 41 | €151,155 | €153,176 | +€2,021 | +1.3% |
| Cash at bank and in hand | 54/58 | €1,006 | €549 | -€457 | -45.5% |
| Deferred charges and accrued income | 490/1 | €32 | €1,068 | +€1,035 | +3,210% |
| Total equity and liabilities | 10/49 | €194,003 | €169,069 | -€24,934 | -12.9% |
| Equity | 10/15 | €193,477 | €164,239 | -€29,237 | -15.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €187,277 | €158,039 | -€29,237 | -15.6% |
| Non-distributable reserves | 130/1 | €1,068 | €1,068 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,068 | €1,068 | = | 0.0% |
| Distributable reserves | 133 | €186,208 | €156,971 | -€29,237 | -15.7% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €526 | €4,830 | +€4,303 | +818% |
| Amounts payable within one year | 42/48 | €526 | €4,830 | +€4,303 | +818% |
| Trade debts | 44 | €526 | €4,830 | +€4,303 | +818% |
| Suppliers | 440/4 | €526 | €4,830 | +€4,303 | +818% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,081 | €11,492 | -€588 | -4.9% |
| Other operating charges | 640/8 | €1,025 | €3,498 | +€2,473 | +241% |
| Gross operating margin | 9900 | -€27,361 | -€22,242 | +€5,119 | +18.7% |
| Operating profit (loss) | 9901 | -€40,467 | -€37,233 | +€3,234 | +8.0% |
| Financial income | 75/76B | €8,839 | €8,215 | -€624 | -7.1% |
| Recurring financial income | 75 | €8,839 | €8,215 | -€624 | -7.1% |
| Financial charges | 65/66B | €155 | €220 | +€65 | +41.7% |
| Recurring financial charges | 65 | €155 | €220 | +€65 | +41.7% |
| Profit (loss) for the period before taxes | 9903 | -€31,783 | -€29,237 | +€2,545 | +8.0% |
| Profit (loss) for the period | 9904 | -€31,783 | -€29,237 | +€2,545 | +8.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€31,783 | -€29,237 | +€2,545 | +8.0% |
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.