MOVING D: 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.
MOVING D
Largest movements
- Cash +€16,917
up €16,917 (+2379.1%), from €711 to €17,628
mainly Net result for the year (+€24,755) and Tax, wage and social debts (+€5,735)
- Tangible fixed assets -€3,474
down €3,474 (-27.0%), from €12,865 to €9,391
of which Furniture and vehicles: -€3,490
- Receivables within one year -€3,326
down €3,326 (-15.3%), from €21,716 to €18,391
of which Trade receivables: -€2,226
- Deferred charges and accrued income -€1,220
down €1,220 (-22.0%), from €5,545 to €4,325
- Profit (loss) carried forward +€24,755
up €24,755, from -€20,954 to €3,801
- Other debts -€11,500
down €11,500 (-100.0%), from €11,500 to €0
- Current portion of long-term debt -€6,425
down €6,425 (-100.0%), from €6,425 to €0
- Tax, wage and social debts +€5,735
up €5,735 (+94.3%), from €6,081 to €11,816
of which Taxes: +€8,096
- Trade debts -€3,221
down €3,221 (-30.3%), from €10,623 to €7,402
- Gross operating margin +€35,911
up €35,911 (+72.1%), from €49,826 to €85,737
- Taxes +€6,956
up €6,956 (+1431.7%), from €486 to €7,441
- Staff costs +€5,429
up €5,429 (+14.5%), from €37,419 to €42,848
- Depreciation -€5,062
down €5,062 (-51.5%), from €9,837 to €4,775
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.
Cash bridge derived
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 | €41,309 | €50,206 | +€8,897 | +21.5% |
| Fixed assets | 21/28 | €13,337 | €9,863 | -€3,474 | -26.0% |
| Tangible fixed assets | 22/27 | €12,865 | €9,391 | -€3,474 | -27.0% |
| Plant, machinery and equipment | 23 | €626 | €642 | +€16 | +2.6% |
| Furniture and vehicles | 24 | €12,239 | €8,749 | -€3,490 | -28.5% |
| Financial fixed assets | 28 | €472 | €472 | = | 0.0% |
| Current assets | 29/58 | €27,972 | €40,343 | +€12,371 | +44.2% |
| Amounts receivable within one year | 40/41 | €21,716 | €18,391 | -€3,326 | -15.3% |
| Trade receivables | 40 | €20,616 | €18,391 | -€2,226 | -10.8% |
| Other amounts receivable | 41 | €1,100 | €0 | -€1,100 | -100.0% |
| Cash at bank and in hand | 54/58 | €711 | €17,628 | +€16,917 | +2379.1% |
| Deferred charges and accrued income | 490/1 | €5,545 | €4,325 | -€1,220 | -22.0% |
| Total equity and liabilities | 10/49 | €41,309 | €50,206 | +€8,897 | +21.5% |
| Equity | 10/15 | €6,156 | €30,911 | +€24,755 | +402.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €8,510 | €8,510 | = | 0.0% |
| Distributable reserves | 133 | €8,510 | €8,510 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€20,954 | €3,801 | +€24,755 | |
| Amounts payable | 17/49 | €35,153 | €19,295 | -€15,858 | -45.1% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €34,629 | €19,218 | -€15,412 | -44.5% |
| Current portion of amounts payable after more than one year | 42 | €6,425 | €0 | -€6,425 | -100.0% |
| Trade debts | 44 | €10,623 | €7,402 | -€3,221 | -30.3% |
| Suppliers | 440/4 | €10,623 | €7,402 | -€3,221 | -30.3% |
| Taxes, remuneration and social security | 45 | €6,081 | €11,816 | +€5,735 | +94.3% |
| Taxes | 450/3 | €2,840 | €10,935 | +€8,096 | +285.1% |
| Remuneration and social security | 454/9 | €3,241 | €880 | -€2,360 | -72.8% |
| Other amounts payable | 47/48 | €11,500 | €0 | -€11,500 | -100.0% |
| Accrued charges and deferred income | 492/3 | €524 | €78 | -€446 | -85.2% |
| Remuneration, social security and pensions | 62 | €37,419 | €42,848 | +€5,429 | +14.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,837 | €4,775 | -€5,062 | -51.5% |
| Other operating charges | 640/8 | €5,626 | €5,420 | -€207 | -3.7% |
| Gross operating margin | 9900 | €49,826 | €85,737 | +€35,911 | +72.1% |
| Operating profit (loss) | 9901 | -€3,057 | €32,695 | +€35,751 | |
| Financial income | 75/76B | €2 | €30 | +€28 | +1291.5% |
| Recurring financial income | 75 | €2 | €30 | +€28 | +1291.5% |
| Financial charges | 65/66B | €1,257 | €528 | -€729 | -58.0% |
| Recurring financial charges | 65 | €1,257 | €528 | -€729 | -58.0% |
| Profit (loss) for the period before taxes | 9903 | -€4,311 | €32,196 | +€36,508 | |
| Income taxes | 67/77 | €486 | €7,441 | +€6,956 | +1431.7% |
| Profit (loss) for the period | 9904 | -€4,797 | €24,755 | +€29,552 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,797 | €24,755 | +€29,552 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.