MOVE AND STUDY: 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 AND STUDY
Largest movements
- Receivables within one year +€135,997
up €135,997 (+139.7%), from €97,319 to €233,317
of which Other amounts receivable: +€92,693
- Cash +€75,917
up €75,917 (+141.8%), from €53,553 to €129,470
mainly Trade debts (+€83,570) and Net result for the year (+€72,454)
- Deferred charges and accrued income -€9,341
down €9,341 (-9.9%), from €93,950 to €84,609
- Trade debts +€83,570
up €83,570 (+135.7%), from €61,574 to €145,145
- Accrued charges and deferred income +€49,337
up €49,337, from €0 to €49,337
- Profit (loss) carried forward +€42,454
up €42,454 (+257.0%), from €16,522 to €58,976
- Tax, wage and social debts +€23,873
up €23,873 (+105.4%), from €22,644 to €46,517
of which Taxes: +€26,212
- Other debts +€23,630
up €23,630, from €0 to €23,630
- Turnover -€1.1m
down €1.1m (-100.0%), from €1.1m to €0
- Purchases and services -€1.0m
no longer reported in 2025 (was €1.0m)
- Gross operating margin +€86,452
up €86,452 (+135.1%), from €64,009 to €150,461
- Taxes +€23,337
up €23,337 (+323.2%), from €7,221 to €30,558
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 | €247,204 | €449,777 | +€202,573 | +81.9% |
| Fixed assets | 21/28 | €2,381 | €2,381 | = | 0.0% |
| Financial fixed assets | 28 | €2,381 | €2,381 | = | 0.0% |
| Current assets | 29/58 | €244,823 | €447,396 | +€202,573 | +82.7% |
| Amounts receivable within one year | 40/41 | €97,319 | €233,317 | +€135,997 | +139.7% |
| Trade receivables | 40 | €56,077 | €99,382 | +€43,305 | +77.2% |
| Other amounts receivable | 41 | €41,242 | €133,935 | +€92,693 | +224.8% |
| Cash at bank and in hand | 54/58 | €53,553 | €129,470 | +€75,917 | +141.8% |
| Deferred charges and accrued income | 490/1 | €93,950 | €84,609 | -€9,341 | -9.9% |
| Total equity and liabilities | 10/49 | €247,204 | €449,777 | +€202,573 | +81.9% |
| Equity | 10/15 | €36,522 | €78,976 | +€42,454 | +116.2% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Outside capital | 11 | €20,000 | - | -€20,000 | |
| Other | 1109/19 | €20,000 | - | -€20,000 | |
| Profit (loss) carried forward | 14 | €16,522 | €58,976 | +€42,454 | +257.0% |
| Amounts payable | 17/49 | €210,682 | €370,800 | +€160,118 | +76.0% |
| Amounts payable within one year | 42/48 | €210,682 | €321,463 | +€110,781 | +52.6% |
| Trade debts | 44 | €61,574 | €145,145 | +€83,570 | +135.7% |
| Suppliers | 440/4 | €61,574 | €145,145 | +€83,570 | +135.7% |
| Advances received on contracts in progress | 46 | €126,464 | €106,172 | -€20,292 | -16.0% |
| Taxes, remuneration and social security | 45 | €22,644 | €46,517 | +€23,873 | +105.4% |
| Taxes | 450/3 | €14,277 | €40,489 | +€26,212 | +183.6% |
| Remuneration and social security | 454/9 | €8,367 | €6,028 | -€2,339 | -28.0% |
| Other amounts payable | 47/48 | €0 | €23,630 | +€23,630 | |
| Accrued charges and deferred income | 492/3 | €0 | €49,337 | +€49,337 | |
| Turnover | 70 | €1,063,516 | €0 | -€1.1m | -100.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €1,003,992 | - | -€1.0m | |
| Remuneration, social security and pensions | 62 | €50,920 | €47,155 | -€3,765 | -7.4% |
| Other operating charges | 640/8 | €2,366 | €2,485 | +€119 | +5.0% |
| Non-recurring operating charges | 66A | - | €4,550 | +€4,550 | |
| Gross operating margin | 9900 | €64,009 | €150,461 | +€86,452 | +135.1% |
| Operating profit (loss) | 9901 | €10,723 | €96,271 | +€85,548 | +797.8% |
| Financial income | 75/76B | €11,982 | €12,428 | +€446 | +3.7% |
| Recurring financial income | 75 | €5,686 | €11,948 | +€6,262 | +110.1% |
| Non-recurring financial income | 76B | €6,296 | €480 | -€5,816 | -92.4% |
| Financial charges | 65/66B | €2,328 | €5,687 | +€3,358 | +144.2% |
| Recurring financial charges | 65 | €2,328 | €5,687 | +€3,358 | +144.2% |
| Profit (loss) for the period before taxes | 9903 | €20,376 | €103,012 | +€82,636 | +405.5% |
| Income taxes | 67/77 | €7,221 | €30,558 | +€23,337 | +323.2% |
| Profit (loss) for the period | 9904 | €13,156 | €72,454 | +€59,299 | +450.7% |
| Profit (loss) for the period to be appropriated | 9905 | €13,156 | €72,454 | +€59,299 | +450.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 August 2024 and 31 August 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.