MULTIPLE WAYS: 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.
MULTIPLE WAYS
Largest movements
- Cash +€19,261
up €19,261 (+98.7%), from €19,518 to €38,780
mainly Net result for the year (+€22,834) and Tax, wage and social debts (+€1,613)
- Receivables within one year -€1,583
down €1,583 (-23.9%), from €6,610 to €5,027
of which Trade receivables: -€1,583
- Profit (loss) carried forward +€22,834
up €22,834 (+36.2%), from -€63,048 to -€40,214
- Other debts -€6,476
down €6,476 (-7.7%), from €83,583 to €77,107
- Tax, wage and social debts +€1,613
up €1,613 (+117%), from €1,378 to €2,992
- Trade debts -€932
down €932 (-32.3%), from €2,884 to €1,952
- Gross operating margin +€2,584
up €2,584 (+12.0%), from €21,582 to €24,166
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 | €32,857 | €49,896 | +€17,039 | +51.9% |
| Fixed assets | 21/28 | €5,592 | €5,413 | -€179 | -3.2% |
| Tangible fixed assets | 22/27 | €535 | €357 | -€179 | -33.4% |
| Furniture and vehicles | 24 | €535 | €357 | -€179 | -33.4% |
| Financial fixed assets | 28 | €5,057 | €5,057 | = | 0.0% |
| Current assets | 29/58 | €27,265 | €44,483 | +€17,218 | +63.1% |
| Amounts receivable within one year | 40/41 | €6,610 | €5,027 | -€1,583 | -23.9% |
| Trade receivables | 40 | €6,610 | €5,027 | -€1,583 | -23.9% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €19,518 | €38,780 | +€19,261 | +98.7% |
| Deferred charges and accrued income | 490/1 | €1,137 | €676 | -€461 | -40.5% |
| Total equity and liabilities | 10/49 | €32,857 | €49,896 | +€17,039 | +51.9% |
| Equity | 10/15 | -€54,988 | -€32,154 | +€22,834 | +41.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€63,048 | -€40,214 | +€22,834 | +36.2% |
| Amounts payable | 17/49 | €87,845 | €82,050 | -€5,795 | -6.6% |
| Amounts payable within one year | 42/48 | €87,845 | €82,050 | -€5,795 | -6.6% |
| Trade debts | 44 | €2,884 | €1,952 | -€932 | -32.3% |
| Suppliers | 440/4 | €2,884 | €1,952 | -€932 | -32.3% |
| Taxes, remuneration and social security | 45 | €1,378 | €2,992 | +€1,613 | +117% |
| Taxes | 450/3 | €1,378 | €2,992 | +€1,613 | +117% |
| Other amounts payable | 47/48 | €83,583 | €77,107 | -€6,476 | -7.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €88 | €179 | +€91 | +104% |
| Other operating charges | 640/8 | €706 | €778 | +€72 | +10.2% |
| Gross operating margin | 9900 | €21,582 | €24,166 | +€2,584 | +12.0% |
| Operating profit (loss) | 9901 | €20,788 | €23,210 | +€2,421 | +11.6% |
| Financial income | 75/76B | €0 | €20 | +€20 | +22,133% |
| Recurring financial income | 75 | €0 | €20 | +€20 | +22,133% |
| Financial charges | 65/66B | €190 | €219 | +€29 | +15.2% |
| Recurring financial charges | 65 | €190 | €219 | +€29 | +15.2% |
| Profit (loss) for the period before taxes | 9903 | €20,598 | €23,011 | +€2,412 | +11.7% |
| Income taxes | 67/77 | €161 | €177 | +€16 | +10.1% |
| Profit (loss) for the period | 9904 | €20,438 | €22,834 | +€2,396 | +11.7% |
| Profit (loss) for the period to be appropriated | 9905 | €20,438 | €22,834 | +€2,396 | +11.7% |
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 15 October 2026 via checked.be.