MovingAV: 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.
MovingAV
Largest movements
- Cash -€26,124
down €26,124 (-85.7%), from €30,470 to €4,346
mainly Tax, wage and social debts (-€30,198) and Receivables within one year (-€15,679)
- Receivables within one year +€15,679
up €15,679 (+9.0%), from €174,080 to €189,759
of which Trade receivables: +€8,889
- Tangible fixed assets +€8,271
up €8,271 (+192%), from €4,303 to €12,574
of which Furniture and vehicles: +€8,880
- Stocks and contracts +€6,853
up €6,853 (+39.0%), from €17,585 to €24,438
- Tax, wage and social debts -€30,198
down €30,198 (-82.1%), from €36,780 to €6,582
of which Taxes: -€31,360
- Profit (loss) carried forward +€26,138
up €26,138 (+15.1%), from €173,386 to €199,524
- Debts after one year +€4,138
new in 2025: €4,138
- Trade debts +€3,005
up €3,005 (+41.3%), from €7,279 to €10,284
- Gross operating margin +€14,718
up €14,718 (+69.7%), from €21,125 to €35,843
- Staff costs +€3,449
new in 2025: €3,449
- Other operating charges -€2,072
down €2,072 (-63.5%), from €3,264 to €1,192
- Taxes +€1,151
up €1,151 (+11.1%), from €10,375 to €11,526
- Financial income -€450
down €450 (-4.9%), from €9,216 to €8,766
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 | €226,946 | €232,681 | +€5,735 | +2.5% |
| Fixed assets | 21/28 | €4,303 | €12,784 | +€8,481 | +197% |
| Tangible fixed assets | 22/27 | €4,303 | €12,574 | +€8,271 | +192% |
| Furniture and vehicles | 24 | - | €8,880 | +€8,880 | |
| Other tangible fixed assets | 26 | €4,303 | €3,694 | -€608 | -14.1% |
| Financial fixed assets | 28 | - | €210 | +€210 | |
| Current assets | 29/58 | €222,643 | €219,897 | -€2,746 | -1.2% |
| Stocks and contracts in progress | 3 | €17,585 | €24,438 | +€6,853 | +39.0% |
| Stocks | 30/36 | €17,585 | €24,438 | +€6,853 | +39.0% |
| Amounts receivable within one year | 40/41 | €174,080 | €189,759 | +€15,679 | +9.0% |
| Trade receivables | 40 | €21,446 | €30,335 | +€8,889 | +41.4% |
| Other amounts receivable | 41 | €152,634 | €159,424 | +€6,790 | +4.4% |
| Cash at bank and in hand | 54/58 | €30,470 | €4,346 | -€26,124 | -85.7% |
| Deferred charges and accrued income | 490/1 | €507 | €1,353 | +€846 | +167% |
| Total equity and liabilities | 10/49 | €226,946 | €232,681 | +€5,735 | +2.5% |
| Equity | 10/15 | €175,386 | €201,524 | +€26,138 | +14.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €173,386 | €199,524 | +€26,138 | +15.1% |
| Amounts payable | 17/49 | €51,559 | €31,156 | -€20,403 | -39.6% |
| Amounts payable after more than one year | 17 | - | €4,138 | +€4,138 | |
| Financial debts | 170/4 | - | €4,138 | +€4,138 | |
| Amounts payable within one year | 42/48 | €51,559 | €27,019 | -€24,540 | -47.6% |
| Financial debts | 43 | €7,500 | €9,320 | +€1,820 | +24.3% |
| Other loans | 439 | €7,500 | €9,320 | +€1,820 | +24.3% |
| Trade debts | 44 | €7,279 | €10,284 | +€3,005 | +41.3% |
| Suppliers | 440/4 | €7,279 | €10,284 | +€3,005 | +41.3% |
| Taxes, remuneration and social security | 45 | €36,780 | €6,582 | -€30,198 | -82.1% |
| Taxes | 450/3 | €36,780 | €5,421 | -€31,360 | -85.3% |
| Remuneration and social security | 454/9 | - | €1,161 | +€1,161 | |
| Other amounts payable | 47/48 | - | €833 | +€833 | |
| Remuneration, social security and pensions | 62 | - | €3,449 | +€3,449 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €608 | €1,042 | +€434 | +71.3% |
| Other operating charges | 640/8 | €3,264 | €1,192 | -€2,072 | -63.5% |
| Gross operating margin | 9900 | €21,125 | €35,843 | +€14,718 | +69.7% |
| Operating profit (loss) | 9901 | €17,252 | €30,160 | +€12,908 | +74.8% |
| Financial income | 75/76B | €9,216 | €8,766 | -€450 | -4.9% |
| Recurring financial income | 75 | €9,216 | €8,766 | -€450 | -4.9% |
| Financial charges | 65/66B | €128 | €428 | +€300 | +234% |
| Recurring financial charges | 65 | €128 | €428 | +€300 | +234% |
| Profit (loss) for the period before taxes | 9903 | €26,340 | €38,497 | +€12,158 | +46.2% |
| Income taxes | 67/77 | €10,375 | €11,526 | +€1,151 | +11.1% |
| Profit (loss) for the period | 9904 | €15,965 | €26,971 | +€11,006 | +68.9% |
| Profit (loss) for the period to be appropriated | 9905 | €15,965 | €26,971 | +€11,006 | +68.9% |
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.