MOVES: 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.
MOVES
Largest movements
- Receivables within one year -€16,703
down €16,703 (-57.5%), from €29,049 to €12,346
of which Trade receivables: -€23,442
- Tangible fixed assets +€12,538
up €12,538 (+157%), from €7,984 to €20,522
of which Furniture and vehicles: +€13,626
- Cash -€1,397
down €1,397 (-3.7%), from €38,126 to €36,729
- Reserves +€21,400
up €21,400 (+144%), from €14,860 to €36,260
of which Distributable reserves: +€21,400
- Trade debts -€13,399
down €13,399 (-97.6%), from €13,733 to €334
- Other debts -€9,738
no longer reported in 2025 (was €9,738)
- Accrued charges and deferred income -€4,000
no longer reported in 2025 (was €4,000)
- Gross operating margin +€6,644
up €6,644 (+47.6%), from €13,966 to €20,610
- Depreciation +€4,714
up €4,714 (+524%), from €900 to €5,614
- Taxes +€533
up €533 (+13.9%), from €3,827 to €4,360
- Other operating charges +€477
up €477 (+45.8%), from €1,041 to €1,518
From the 2022 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2022 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €75,158 | €69,597 | -€5,562 | -7.4% |
| Fixed assets | 21/28 | €7,984 | €20,522 | +€12,538 | +157% |
| Tangible fixed assets | 22/27 | €7,984 | €20,522 | +€12,538 | +157% |
| Land and buildings | 22 | €5,744 | €5,188 | -€556 | -9.7% |
| Plant, machinery and equipment | 23 | €532 | - | -€532 | |
| Furniture and vehicles | 24 | €1,707 | €15,334 | +€13,626 | +798% |
| Current assets | 29/58 | €67,175 | €49,075 | -€18,100 | -26.9% |
| Amounts receivable within one year | 40/41 | €29,049 | €12,346 | -€16,703 | -57.5% |
| Trade receivables | 40 | €27,884 | €4,443 | -€23,442 | -84.1% |
| Other amounts receivable | 41 | €1,165 | €7,903 | +€6,738 | +579% |
| Cash at bank and in hand | 54/58 | €38,126 | €36,729 | -€1,397 | -3.7% |
| Total equity and liabilities | 10/49 | €75,158 | €69,597 | -€5,562 | -7.4% |
| Equity | 10/15 | €43,378 | €64,902 | +€21,525 | +49.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €14,860 | €36,260 | +€21,400 | +144% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €13,000 | €34,400 | +€21,400 | +165% |
| Profit (loss) carried forward | 14 | €22,318 | €22,442 | +€125 | +0.6% |
| Amounts payable | 17/49 | €31,781 | €4,694 | -€27,086 | -85.2% |
| Amounts payable within one year | 42/48 | €27,781 | €4,694 | -€23,086 | -83.1% |
| Trade debts | 44 | €13,733 | €334 | -€13,399 | -97.6% |
| Suppliers | 440/4 | €13,733 | €334 | -€13,399 | -97.6% |
| Taxes, remuneration and social security | 45 | €4,310 | €4,360 | +€51 | +1.2% |
| Taxes | 450/3 | €4,310 | €4,360 | +€51 | +1.2% |
| Other amounts payable | 47/48 | €9,738 | - | -€9,738 | |
| Accrued charges and deferred income | 492/3 | €4,000 | - | -€4,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €900 | €5,614 | +€4,714 | +524% |
| Other operating charges | 640/8 | €1,041 | €1,518 | +€477 | +45.8% |
| Gross operating margin | 9900 | €13,966 | €20,610 | +€6,644 | +47.6% |
| Operating profit (loss) | 9901 | €12,025 | €13,479 | +€1,453 | +12.1% |
| Financial charges | 65/66B | - | €53 | +€53 | |
| Recurring financial charges | 65 | - | €53 | +€53 | |
| Profit (loss) for the period before taxes | 9903 | €12,025 | €13,425 | +€1,400 | +11.6% |
| Income taxes | 67/77 | €3,827 | €4,360 | +€533 | +13.9% |
| Profit (loss) for the period | 9904 | €8,198 | €9,065 | +€867 | +10.6% |
| Profit (loss) for the period to be appropriated | 9905 | €8,198 | €9,065 | +€867 | +10.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.