MOVE U: 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 U
Largest movements
- Cash +€36,200
up €36,200 (+183.4%), from €19,741 to €55,941
mainly Other debts (+€85,577) and Net result for the year (+€73,102)
- Receivables after one year -€11,000
no longer reported in 2026 (was €11,000)
- Tangible fixed assets +€8,478
up €8,478 (+13.5%), from €62,827 to €71,305
of which Other tangible fixed assets: +€23,736
- Receivables within one year -€7,455
down €7,455 (-13.5%), from €55,368 to €47,913
- Other debts +€85,577
up €85,577 (+783.0%), from €10,929 to €96,506
- Profit (loss) carried forward -€76,898
down €76,898 (-99.9%), from €76,973 to €75
- Tax, wage and social debts +€25,554
up €25,554 (+700.1%), from €3,650 to €29,204
- Debts after one year -€10,047
down €10,047 (-34.1%), from €29,434 to €19,387
- Gross operating margin -€8,456
down €8,456 (-6.7%), from €126,258 to €117,801
- Taxes +€4,372
up €4,372 (+22.2%), from €19,682 to €24,054
- Financial income -€2,005
no longer reported in 2026 (was €2,005)
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €151,378 | €177,598 | +€26,220 | +17.3% |
| Fixed assets | 21/28 | €62,827 | €71,305 | +€8,478 | +13.5% |
| Tangible fixed assets | 22/27 | €62,827 | €71,305 | +€8,478 | +13.5% |
| Plant, machinery and equipment | 23 | €1,254 | €1,997 | +€743 | +59.2% |
| Furniture and vehicles | 24 | €61,572 | €45,572 | -€16,000 | -26.0% |
| Other tangible fixed assets | 26 | - | €23,736 | +€23,736 | |
| Current assets | 29/58 | €88,551 | €106,293 | +€17,742 | +20.0% |
| Amounts receivable after more than one year | 29 | €11,000 | - | -€11,000 | |
| Other amounts receivable | 291 | €11,000 | - | -€11,000 | |
| Amounts receivable within one year | 40/41 | €55,368 | €47,913 | -€7,455 | -13.5% |
| Other amounts receivable | 41 | €55,368 | €47,913 | -€7,455 | -13.5% |
| Cash at bank and in hand | 54/58 | €19,741 | €55,941 | +€36,200 | +183.4% |
| Deferred charges and accrued income | 490/1 | €2,443 | €2,439 | -€4 | -0.1% |
| Total equity and liabilities | 10/49 | €151,378 | €177,598 | +€26,220 | +17.3% |
| Equity | 10/15 | €97,433 | €20,535 | -€76,898 | -78.9% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Profit (loss) carried forward | 14 | €76,973 | €75 | -€76,898 | -99.9% |
| Amounts payable | 17/49 | €53,945 | €157,063 | +€103,118 | +191.2% |
| Amounts payable after more than one year | 17 | €29,434 | €19,387 | -€10,047 | -34.1% |
| Financial debts | 170/4 | €29,434 | €19,387 | -€10,047 | -34.1% |
| Amounts payable within one year | 42/48 | €24,510 | €137,676 | +€113,166 | +461.7% |
| Current portion of amounts payable after more than one year | 42 | €9,692 | €10,047 | +€356 | +3.7% |
| Trade debts | 44 | €240 | €1,919 | +€1,679 | +700.7% |
| Suppliers | 440/4 | €240 | €1,919 | +€1,679 | +700.7% |
| Taxes, remuneration and social security | 45 | €3,650 | €29,204 | +€25,554 | +700.1% |
| Taxes | 450/3 | €3,650 | €29,204 | +€25,554 | +700.1% |
| Other amounts payable | 47/48 | €10,929 | €96,506 | +€85,577 | +783.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,367 | €18,743 | -€624 | -3.2% |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Gross operating margin | 9900 | €126,258 | €117,801 | -€8,456 | -6.7% |
| Operating profit (loss) | 9901 | €106,385 | €98,539 | -€7,847 | -7.4% |
| Financial income | 75/76B | €2,005 | - | -€2,005 | |
| Recurring financial income | 75 | €2,005 | - | -€2,005 | |
| Financial charges | 65/66B | €1,736 | €1,383 | -€353 | -20.3% |
| Recurring financial charges | 65 | €1,736 | €1,383 | -€353 | -20.3% |
| Profit (loss) for the period before taxes | 9903 | €106,655 | €97,156 | -€9,499 | -8.9% |
| Income taxes | 67/77 | €19,682 | €24,054 | +€4,372 | +22.2% |
| Profit (loss) for the period | 9904 | €86,973 | €73,102 | -€13,871 | -15.9% |
| Profit (loss) for the period to be appropriated | 9905 | €86,973 | €73,102 | -€13,871 | -15.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.