MOVE TO LIVE: 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.
MOVE TO LIVE
Largest movements
- Receivables after one year -€10,000
down €10,000 (-100%), from €10,000 to €0
- Receivables within one year -€9,519
down €9,519 (-33.7%), from €28,283 to €18,764
of which Trade receivables: -€5,642
- Tangible fixed assets +€4,799
up €4,799 (+6.9%), from €69,460 to €74,259
of which Furniture and vehicles: +€8,339
- Deferred charges and accrued income -€2,517
down €2,517 (-65.6%), from €3,840 to €1,323
- Cash -€1,998
down €1,998 (-15.7%), from €12,753 to €10,755
mainly Investment in fixed assets (net) (-€11,333) and Other debts (-€10,000)
- Other debts -€10,000
down €10,000 (-52.9%), from €18,888 to €8,887
- Trade debts +€6,206
up €6,206 (+54.0%), from €11,489 to €17,695
- Debts after one year -€5,698
down €5,698 (-12.3%), from €46,332 to €40,634
- Profit (loss) carried forward -€4,681
down €4,681, from €0 to -€4,681
- Tax, wage and social debts -€4,312
down €4,312 (-48.1%), from €8,961 to €4,649
of which Taxes: -€4,312
- Gross operating margin -€8,902
down €8,902 (-94.8%), from €9,391 to €489
- Financial income +€5,385
up €5,385 (+695%), from €775 to €6,159
of which Non-recurring financial income: +€5,713
- Depreciation +€2,761
up €2,761 (+73.2%), from €3,773 to €6,534
- Financial charges -€989
down €989 (-21.1%), from €4,685 to €3,696
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 | €124,337 | €105,102 | -€19,235 | -15.5% |
| Fixed assets | 21/28 | €69,460 | €74,259 | +€4,799 | +6.9% |
| Tangible fixed assets | 22/27 | €69,460 | €74,259 | +€4,799 | +6.9% |
| Land and buildings | 22 | €66,861 | €63,830 | -€3,030 | -4.5% |
| Plant, machinery and equipment | 23 | €1,072 | €563 | -€509 | -47.5% |
| Furniture and vehicles | 24 | €1,527 | €9,866 | +€8,339 | +546% |
| Current assets | 29/58 | €54,877 | €30,842 | -€24,034 | -43.8% |
| Amounts receivable after more than one year | 29 | €10,000 | €0 | -€10,000 | -100% |
| Other amounts receivable | 291 | €10,000 | €0 | -€10,000 | -100% |
| Amounts receivable within one year | 40/41 | €28,283 | €18,764 | -€9,519 | -33.7% |
| Trade receivables | 40 | €24,407 | €18,764 | -€5,642 | -23.1% |
| Other amounts receivable | 41 | €3,877 | €0 | -€3,877 | -100% |
| Cash at bank and in hand | 54/58 | €12,753 | €10,755 | -€1,998 | -15.7% |
| Deferred charges and accrued income | 490/1 | €3,840 | €1,323 | -€2,517 | -65.6% |
| Total equity and liabilities | 10/49 | €124,337 | €105,102 | -€19,235 | -15.5% |
| Equity | 10/15 | €29,344 | €24,130 | -€5,213 | -17.8% |
| Contributions | 10/11 | €10,350 | €10,350 | = | 0.0% |
| Reserves | 13 | €18,994 | €18,461 | -€532 | -2.8% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €18,994 | €18,461 | -€532 | -2.8% |
| Profit (loss) carried forward | 14 | €0 | -€4,681 | -€4,681 | |
| Amounts payable | 17/49 | €94,993 | €80,971 | -€14,022 | -14.8% |
| Amounts payable after more than one year | 17 | €46,332 | €40,634 | -€5,698 | -12.3% |
| Financial debts | 170/4 | €46,332 | €40,634 | -€5,698 | -12.3% |
| Amounts payable within one year | 42/48 | €48,661 | €40,337 | -€8,324 | -17.1% |
| Current portion of amounts payable after more than one year | 42 | €5,429 | €5,698 | +€269 | +5.0% |
| Financial debts | 43 | €3,895 | €3,409 | -€486 | -12.5% |
| Credit institutions | 430/8 | €3,895 | €3,409 | -€486 | -12.5% |
| Trade debts | 44 | €11,489 | €17,695 | +€6,206 | +54.0% |
| Suppliers | 440/4 | €11,489 | €17,695 | +€6,206 | +54.0% |
| Taxes, remuneration and social security | 45 | €8,961 | €4,649 | -€4,312 | -48.1% |
| Taxes | 450/3 | €6,791 | €2,479 | -€4,312 | -63.5% |
| Remuneration and social security | 454/9 | €2,170 | €2,170 | = | 0.0% |
| Other amounts payable | 47/48 | €18,888 | €8,887 | -€10,000 | -52.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,773 | €6,534 | +€2,761 | +73.2% |
| Other operating charges | 640/8 | €1,361 | €1,403 | +€42 | +3.1% |
| Gross operating margin | 9900 | €9,391 | €489 | -€8,902 | -94.8% |
| Operating profit (loss) | 9901 | €4,258 | -€7,448 | -€11,706 | |
| Financial income | 75/76B | €775 | €6,159 | +€5,385 | +695% |
| Recurring financial income | 75 | €775 | €447 | -€328 | -42.3% |
| Non-recurring financial income | 76B | - | €5,713 | +€5,713 | |
| Financial charges | 65/66B | €4,685 | €3,696 | -€989 | -21.1% |
| Recurring financial charges | 65 | €4,685 | €3,696 | -€989 | -21.1% |
| Profit (loss) for the period before taxes | 9903 | €347 | -€4,985 | -€5,332 | |
| Income taxes | 67/77 | €158 | €228 | +€70 | +44.1% |
| Profit (loss) for the period | 9904 | €189 | -€5,213 | -€5,402 | |
| Profit (loss) for the period to be appropriated | 9905 | €189 | -€5,213 | -€5,402 |
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 27 October 2026 via checked.be.