MOVE 37: 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 37
Largest movements
- Cash +€20,963
up €20,963 (+114.6%), from €18,288 to €39,251
mainly Net result for the year (+€25,054) and Investment in fixed assets (net) (+€8,656)
- Tangible fixed assets -€12,642
down €12,642 (-55.4%), from €22,822 to €10,179
of which Leasing and similar rights: -€9,768
- Deferred charges and accrued income -€3,356
down €3,356 (-46.9%), from €7,157 to €3,801
- Reserves +€25,054
up €25,054 (+62.1%), from €40,316 to €65,370
- Current portion of long-term debt -€10,329
down €10,329 (-100.0%), from €10,329 to €0
- Debts after one year -€6,450
down €6,450 (-100.0%), from €6,450 to €0
- Other debts -€3,214
down €3,214 (-88.7%), from €3,622 to €408
- Tax, wage and social debts +€1,096
up €1,096 (+20.6%), from €5,322 to €6,417
- Depreciation -€11,177
down €11,177 (-73.7%), from €15,164 to €3,987
- Gross operating margin +€6,066
up €6,066 (+17.7%), from €34,174 to €40,240
- Taxes +€3,159
up €3,159 (+72.9%), from €4,333 to €7,492
- Financial charges +€1,830
up €1,830 (+580.4%), from €315 to €2,145
- Other operating charges -€514
down €514 (-24.2%), from €2,126 to €1,612
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 | €71,803 | €77,435 | +€5,632 | +7.8% |
| Fixed assets | 21/28 | €22,822 | €10,179 | -€12,642 | -55.4% |
| Tangible fixed assets | 22/27 | €22,822 | €10,179 | -€12,642 | -55.4% |
| Land and buildings | 22 | €4,321 | €3,434 | -€887 | -20.5% |
| Furniture and vehicles | 24 | €8,733 | €6,745 | -€1,988 | -22.8% |
| Leasing and similar rights | 25 | €9,768 | €0 | -€9,768 | -100.0% |
| Current assets | 29/58 | €48,981 | €67,255 | +€18,274 | +37.3% |
| Amounts receivable within one year | 40/41 | €23,536 | €24,204 | +€668 | +2.8% |
| Trade receivables | 40 | €23,464 | €11,210 | -€12,254 | -52.2% |
| Other amounts receivable | 41 | €72 | €12,994 | +€12,922 | +18032.3% |
| Cash at bank and in hand | 54/58 | €18,288 | €39,251 | +€20,963 | +114.6% |
| Deferred charges and accrued income | 490/1 | €7,157 | €3,801 | -€3,356 | -46.9% |
| Total equity and liabilities | 10/49 | €71,803 | €77,435 | +€5,632 | +7.8% |
| Equity | 10/15 | €43,316 | €68,370 | +€25,054 | +57.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €40,316 | €65,370 | +€25,054 | +62.1% |
| Distributable reserves | 133 | €40,316 | €65,370 | +€25,054 | +62.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €28,487 | €9,064 | -€19,423 | -68.2% |
| Amounts payable after more than one year | 17 | €6,450 | €0 | -€6,450 | -100.0% |
| Financial debts | 170/4 | €6,450 | €0 | -€6,450 | -100.0% |
| Amounts payable within one year | 42/48 | €21,702 | €9,064 | -€12,637 | -58.2% |
| Current portion of amounts payable after more than one year | 42 | €10,329 | €0 | -€10,329 | -100.0% |
| Financial debts | 43 | €19 | €30 | +€12 | +62.1% |
| Credit institutions | 430/8 | €19 | €30 | +€12 | +62.1% |
| Trade debts | 44 | €2,411 | €2,209 | -€202 | -8.4% |
| Suppliers | 440/4 | €2,411 | €2,209 | -€202 | -8.4% |
| Taxes, remuneration and social security | 45 | €5,322 | €6,417 | +€1,096 | +20.6% |
| Taxes | 450/3 | €5,322 | €6,417 | +€1,096 | +20.6% |
| Other amounts payable | 47/48 | €3,622 | €408 | -€3,214 | -88.7% |
| Accrued charges and deferred income | 492/3 | €335 | €0 | -€335 | -100.0% |
| Non-recurring operating income | 76A | - | €14,135 | +€14,135 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,164 | €3,987 | -€11,177 | -73.7% |
| Other operating charges | 640/8 | €2,126 | €1,612 | -€514 | -24.2% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €34,174 | €40,240 | +€6,066 | +17.7% |
| Operating profit (loss) | 9901 | €16,884 | €34,642 | +€17,758 | +105.2% |
| Financial income | 75/76B | €16 | €50 | +€34 | +222.5% |
| Recurring financial income | 75 | €16 | €50 | +€34 | +222.5% |
| Financial charges | 65/66B | €315 | €2,145 | +€1,830 | +580.4% |
| Recurring financial charges | 65 | €315 | €2,145 | +€1,830 | +580.4% |
| Profit (loss) for the period before taxes | 9903 | €16,584 | €32,547 | +€15,963 | +96.3% |
| Income taxes | 67/77 | €4,333 | €7,492 | +€3,159 | +72.9% |
| Profit (loss) for the period | 9904 | €12,251 | €25,054 | +€12,804 | +104.5% |
| Profit (loss) for the period to be appropriated | 9905 | €12,251 | €25,054 | +€12,804 | +104.5% |
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 5 October 2026 via checked.be.