MOVEHAND: 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.
MOVEHAND
Largest movements
- Cash +€24,343
up €24,343 (+48.0%), from €50,675 to €75,018
mainly Net result for the year (+€35,198) and Depreciation (+€704)
- Receivables within one year +€883
new in 2025: €883
- Profit (loss) carried forward +€35,198
up €35,198 (+116%), from €30,465 to €65,663
- Tax, wage and social debts -€7,666
no longer reported in 2025 (was €7,666)
- Other debts -€2,005
down €2,005 (-25.6%), from €7,828 to €5,823
- Trade debts -€1,005
down €1,005 (-41.5%), from €2,420 to €1,415
- Gross operating margin +€6,990
up €6,990 (+18.1%), from €38,637 to €45,627
- Taxes +€1,951
up €1,951 (+25.4%), from €7,666 to €9,617
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 | €51,379 | €75,901 | +€24,522 | +47.7% |
| Formation expenses | 20 | €704 | - | -€704 | |
| Current assets | 29/58 | €50,675 | €75,901 | +€25,226 | +49.8% |
| Amounts receivable within one year | 40/41 | - | €883 | +€883 | |
| Other amounts receivable | 41 | - | €883 | +€883 | |
| Cash at bank and in hand | 54/58 | €50,675 | €75,018 | +€24,343 | +48.0% |
| Total equity and liabilities | 10/49 | €51,379 | €75,901 | +€24,522 | +47.7% |
| Equity | 10/15 | €33,465 | €68,663 | +€35,198 | +105% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €30,465 | €65,663 | +€35,198 | +116% |
| Amounts payable | 17/49 | €17,914 | €7,238 | -€10,676 | -59.6% |
| Amounts payable within one year | 42/48 | €17,914 | €7,238 | -€10,676 | -59.6% |
| Trade debts | 44 | €2,420 | €1,415 | -€1,005 | -41.5% |
| Suppliers | 440/4 | €2,420 | €1,415 | -€1,005 | -41.5% |
| Taxes, remuneration and social security | 45 | €7,666 | - | -€7,666 | |
| Taxes | 450/3 | €7,666 | - | -€7,666 | |
| Other amounts payable | 47/48 | €7,828 | €5,823 | -€2,005 | -25.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €506 | €704 | +€198 | +39.2% |
| Gross operating margin | 9900 | €38,637 | €45,627 | +€6,990 | +18.1% |
| Operating profit (loss) | 9901 | €38,132 | €44,923 | +€6,791 | +17.8% |
| Financial charges | 65/66B | - | €108 | +€108 | |
| Recurring financial charges | 65 | - | €108 | +€108 | |
| Profit (loss) for the period before taxes | 9903 | €38,132 | €44,815 | +€6,683 | +17.5% |
| Income taxes | 67/77 | €7,666 | €9,617 | +€1,951 | +25.4% |
| Profit (loss) for the period | 9904 | €30,465 | €35,198 | +€4,733 | +15.5% |
| Profit (loss) for the period to be appropriated | 9905 | €30,465 | €35,198 | +€4,733 | +15.5% |
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 15 October 2026 via checked.be.