MOVE ON: 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 ON
Largest movements
- Cash +€39,537
up €39,537 (+222.4%), from €17,780 to €57,317
mainly Net result for the year (+€34,295) and Depreciation (+€7,414)
- Tangible fixed assets -€7,413
down €7,413 (-69.7%), from €10,642 to €3,229
- Financial fixed assets +€7,000
new in 2025: €7,000
- Receivables within one year +€1,765
up €1,765 (+13.1%), from €13,435 to €15,200
of which Other amounts receivable: +€7,000
- Profit (loss) carried forward +€24,295
up €24,295, from -€22,328 to €1,967
- Reserves +€10,000
up €10,000 (+35.1%), from €28,496 to €38,496
- Tax, wage and social debts +€6,829
up €6,829 (+164.0%), from €4,165 to €10,994
- Gross operating margin +€43,637
up €43,637 (+961.8%), from €4,537 to €48,174
- Taxes +€5,638
new in 2025: €5,638
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 | €42,584 | €83,522 | +€40,938 | +96.1% |
| Fixed assets | 21/28 | €10,642 | €10,229 | -€413 | -3.9% |
| Tangible fixed assets | 22/27 | €10,642 | €3,229 | -€7,413 | -69.7% |
| Furniture and vehicles | 24 | €10,642 | €3,229 | -€7,413 | -69.7% |
| Financial fixed assets | 28 | - | €7,000 | +€7,000 | |
| Current assets | 29/58 | €31,942 | €73,293 | +€41,351 | +129.5% |
| Amounts receivable within one year | 40/41 | €13,435 | €15,200 | +€1,765 | +13.1% |
| Trade receivables | 40 | €13,435 | €8,200 | -€5,235 | -39.0% |
| Other amounts receivable | 41 | - | €7,000 | +€7,000 | |
| Cash at bank and in hand | 54/58 | €17,780 | €57,317 | +€39,537 | +222.4% |
| Deferred charges and accrued income | 490/1 | €727 | €776 | +€49 | +6.7% |
| Total equity and liabilities | 10/49 | €42,584 | €83,522 | +€40,938 | +96.1% |
| Equity | 10/15 | €37,155 | €71,450 | +€34,295 | +92.3% |
| Contributions | 10/11 | €30,987 | €30,987 | = | 0.0% |
| Reserves | 13 | €28,496 | €38,496 | +€10,000 | +35.1% |
| Distributable reserves | 133 | €28,496 | €38,496 | +€10,000 | +35.1% |
| Profit (loss) carried forward | 14 | -€22,328 | €1,967 | +€24,295 | |
| Amounts payable | 17/49 | €5,429 | €12,072 | +€6,643 | +122.4% |
| Amounts payable within one year | 42/48 | €5,429 | €12,072 | +€6,643 | +122.4% |
| Taxes, remuneration and social security | 45 | €4,165 | €10,994 | +€6,829 | +164.0% |
| Taxes | 450/3 | €4,165 | €10,994 | +€6,829 | +164.0% |
| Other amounts payable | 47/48 | €1,264 | €1,078 | -€186 | -14.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,615 | €7,414 | -€201 | -2.6% |
| Other operating charges | 640/8 | €776 | €351 | -€425 | -54.8% |
| Gross operating margin | 9900 | €4,537 | €48,174 | +€43,637 | +961.8% |
| Operating profit (loss) | 9901 | -€3,854 | €40,409 | +€44,263 | |
| Financial income | 75/76B | €3 | - | -€3 | |
| Recurring financial income | 75 | €3 | - | -€3 | |
| Financial charges | 65/66B | €163 | €476 | +€313 | +192.0% |
| Recurring financial charges | 65 | €163 | €476 | +€313 | +192.0% |
| Profit (loss) for the period before taxes | 9903 | -€4,014 | €39,933 | +€43,947 | |
| Income taxes | 67/77 | - | €5,638 | +€5,638 | |
| Profit (loss) for the period | 9904 | -€4,014 | €34,295 | +€38,309 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,014 | €34,295 | +€38,309 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.