Movimiento: 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.
Movimiento
Largest movements
- Receivables after one year -€438,160
down €438,160 (-94.2%), from €465,000 to €26,840
- Receivables within one year +€306,766
up €306,766 (+277%), from €110,639 to €417,405
of which Other amounts receivable: +€256,538
- Cash +€91,707
up €91,707 (+114%), from €80,550 to €172,257
mainly Receivables after one year (+€438,160) and Net result for the year (+€260,243)
- Reserves -€299,757
down €299,757 (-88.4%), from €339,046 to €39,289
of which Distributable reserves: -€299,757
- Other debts +€155,407
up €155,407 (+149%), from €104,593 to €260,000
- Accrued charges and deferred income +€125,035
up €125,035 (+26,026%), from €480 to €125,516
- Debts after one year -€39,581
down €39,581 (-11.1%), from €356,442 to €316,861
- Tax, wage and social debts +€27,760
up €27,760 (+126%), from €21,967 to €49,727
of which Taxes: +€22,158
- Gross operating margin +€148,377
up €148,377 (+68.5%), from €216,727 to €365,104
- Staff costs +€28,158
new in 2025: €28,158
- Taxes -€15,218
down €15,218 (-75.0%), from €20,295 to €5,077
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 | €1,038,325 | €1,003,598 | -€34,727 | -3.3% |
| Fixed assets | 21/28 | €381,864 | €387,096 | +€5,232 | +1.4% |
| Tangible fixed assets | 22/27 | €381,864 | €387,096 | +€5,232 | +1.4% |
| Land and buildings | 22 | €268,800 | €292,773 | +€23,973 | +8.9% |
| Plant, machinery and equipment | 23 | €8,622 | €6,718 | -€1,904 | -22.1% |
| Furniture and vehicles | 24 | €17,564 | €13,521 | -€4,043 | -23.0% |
| Other tangible fixed assets | 26 | €86,878 | €74,084 | -€12,795 | -14.7% |
| Current assets | 29/58 | €656,460 | €616,502 | -€39,959 | -6.1% |
| Amounts receivable after more than one year | 29 | €465,000 | €26,840 | -€438,160 | -94.2% |
| Other amounts receivable | 291 | €465,000 | €26,840 | -€438,160 | -94.2% |
| Amounts receivable within one year | 40/41 | €110,639 | €417,405 | +€306,766 | +277% |
| Trade receivables | 40 | €89,177 | €139,405 | +€50,228 | +56.3% |
| Other amounts receivable | 41 | €21,462 | €278,000 | +€256,538 | +1,195% |
| Cash at bank and in hand | 54/58 | €80,550 | €172,257 | +€91,707 | +114% |
| Deferred charges and accrued income | 490/1 | €271 | €0 | -€271 | -100% |
| Total equity and liabilities | 10/49 | €1,038,325 | €1,003,598 | -€34,727 | -3.3% |
| Equity | 10/15 | €400,546 | €100,789 | -€299,757 | -74.8% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €339,046 | €39,289 | -€299,757 | -88.4% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | - | €6,150 | +€6,150 | |
| Reserves not available under the articles | 1311 | €6,150 | - | -€6,150 | |
| Distributable reserves | 133 | €332,896 | €33,139 | -€299,757 | -90.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €637,778 | €902,809 | +€265,030 | +41.6% |
| Amounts payable after more than one year | 17 | €356,442 | €316,861 | -€39,581 | -11.1% |
| Financial debts | 170/4 | €356,442 | €316,861 | -€39,581 | -11.1% |
| Amounts payable within one year | 42/48 | €280,856 | €460,432 | +€179,576 | +63.9% |
| Current portion of amounts payable after more than one year | 42 | €38,322 | €38,512 | +€190 | +0.5% |
| Trade debts | 44 | €115,976 | €112,194 | -€3,782 | -3.3% |
| Suppliers | 440/4 | €115,976 | €112,194 | -€3,782 | -3.3% |
| Taxes, remuneration and social security | 45 | €21,967 | €49,727 | +€27,760 | +126% |
| Taxes | 450/3 | €21,967 | €44,125 | +€22,158 | +101% |
| Remuneration and social security | 454/9 | - | €5,602 | +€5,602 | |
| Other amounts payable | 47/48 | €104,593 | €260,000 | +€155,407 | +149% |
| Accrued charges and deferred income | 492/3 | €480 | €125,516 | +€125,035 | +26,026% |
| Remuneration, social security and pensions | 62 | - | €28,158 | +€28,158 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,165 | €40,878 | +€1,713 | +4.4% |
| Other operating charges | 640/8 | €525 | €778 | +€253 | +48.2% |
| Non-recurring operating charges | 66A | - | €30,352 | +€30,352 | |
| Gross operating margin | 9900 | €216,727 | €365,104 | +€148,377 | +68.5% |
| Operating profit (loss) | 9901 | €177,037 | €264,939 | +€87,902 | +49.7% |
| Financial income | 75/76B | €3,135 | €6,475 | +€3,341 | +107% |
| Recurring financial income | 75 | €3,135 | €6,475 | +€3,341 | +107% |
| Financial charges | 65/66B | €8,705 | €6,095 | -€2,611 | -30.0% |
| Recurring financial charges | 65 | €8,705 | €6,095 | -€2,611 | -30.0% |
| Profit (loss) for the period before taxes | 9903 | €171,466 | €265,320 | +€93,853 | +54.7% |
| Income taxes | 67/77 | €20,295 | €5,077 | -€15,218 | -75.0% |
| Profit (loss) for the period | 9904 | €151,171 | €260,243 | +€109,071 | +72.2% |
| Profit (loss) for the period to be appropriated | 9905 | €151,171 | €260,243 | +€109,071 | +72.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.