MOVE: 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.
MOVE
Largest movements
- Receivables within one year +€18,556
up €18,556 (+163.7%), from €11,333 to €29,888
of which Trade receivables: +€15,603
- Tangible fixed assets -€5,207
down €5,207 (-27.9%), from €18,660 to €13,453
of which Plant, machinery and equipment: -€3,905
- Deferred charges and accrued income +€774
up €774 (+14.6%), from €5,289 to €6,063
- Other debts +€15,658
new in 2025: €15,658
- Profit (loss) carried forward -€8,204
down €8,204 (-12.4%), from -€65,940 to -€74,144
- Tax, wage and social debts +€5,433
up €5,433 (+238.8%), from €2,275 to €7,708
- Trade debts +€1,072
up €1,072 (+3553.6%), from €30 to €1,102
- Gross operating margin +€9,568
up €9,568, from -€7,147 to €2,421
- Other operating charges -€9,405
down €9,405 (-82.1%), from €11,459 to €2,054
- Depreciation -€1,775
down €1,775 (-25.4%), from €6,982 to €5,207
- Financial charges -€435
down €435 (-17.9%), from €2,431 to €1,996
- Staff costs +€252
up €252 (+27.3%), from €923 to €1,175
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.
Cash bridge derived
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 | €52,187 | €66,146 | +€13,959 | +26.7% |
| Fixed assets | 21/28 | €18,821 | €13,614 | -€5,207 | -27.7% |
| Tangible fixed assets | 22/27 | €18,660 | €13,453 | -€5,207 | -27.9% |
| Land and buildings | 22 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €13,962 | €10,057 | -€3,905 | -28.0% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Other tangible fixed assets | 26 | €4,698 | €3,396 | -€1,302 | -27.7% |
| Financial fixed assets | 28 | €161 | €161 | = | 0.0% |
| Current assets | 29/58 | €33,366 | €52,532 | +€19,166 | +57.4% |
| Amounts receivable within one year | 40/41 | €11,333 | €29,888 | +€18,556 | +163.7% |
| Trade receivables | 40 | €7,672 | €23,275 | +€15,603 | +203.4% |
| Other amounts receivable | 41 | €3,661 | €6,614 | +€2,953 | +80.7% |
| Cash at bank and in hand | 54/58 | €16,744 | €16,580 | -€164 | -1.0% |
| Deferred charges and accrued income | 490/1 | €5,289 | €6,063 | +€774 | +14.6% |
| Total equity and liabilities | 10/49 | €52,187 | €66,146 | +€13,959 | +26.7% |
| Equity | 10/15 | €33,532 | €25,328 | -€8,204 | -24.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €80,872 | €80,872 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €35,259 | €35,259 | = | 0.0% |
| Distributable reserves | 133 | €45,613 | €45,613 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€65,940 | -€74,144 | -€8,204 | -12.4% |
| Provisions and deferred taxes | 16 | €16,350 | €16,350 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €16,350 | €16,350 | = | 0.0% |
| Pensions and similar obligations | 160 | €16,350 | €16,350 | = | 0.0% |
| Amounts payable | 17/49 | €2,305 | €24,468 | +€22,163 | +961.4% |
| Amounts payable within one year | 42/48 | €2,305 | €24,468 | +€22,163 | +961.4% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €30 | €1,102 | +€1,072 | +3553.6% |
| Suppliers | 440/4 | €30 | €1,102 | +€1,072 | +3553.6% |
| Taxes, remuneration and social security | 45 | €2,275 | €7,708 | +€5,433 | +238.8% |
| Taxes | 450/3 | €2,275 | €7,708 | +€5,433 | +238.8% |
| Other amounts payable | 47/48 | - | €15,658 | +€15,658 | |
| Non-recurring operating income | 76A | €0 | €450 | +€450 | |
| Remuneration, social security and pensions | 62 | €923 | €1,175 | +€252 | +27.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,982 | €5,207 | -€1,775 | -25.4% |
| Other operating charges | 640/8 | €11,459 | €2,054 | -€9,405 | -82.1% |
| Gross operating margin | 9900 | -€7,147 | €2,421 | +€9,568 | |
| Operating profit (loss) | 9901 | -€26,511 | -€6,016 | +€20,496 | +77.3% |
| Financial income | 75/76B | €0 | €1 | +€1 | +3700.0% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +3700.0% |
| Financial charges | 65/66B | €2,431 | €1,996 | -€435 | -17.9% |
| Recurring financial charges | 65 | €2,431 | €1,996 | -€435 | -17.9% |
| Profit (loss) for the period before taxes | 9903 | -€28,942 | -€8,011 | +€20,931 | +72.3% |
| Income taxes | 67/77 | €167 | €193 | +€26 | +15.3% |
| Profit (loss) for the period | 9904 | -€29,110 | -€8,204 | +€20,906 | +71.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€29,110 | -€8,204 | +€20,906 | +71.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.