Multirolluik: 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.
Multirolluik
Largest movements
- Cash +€16,401
up €16,401 (+36.6%), from €44,864 to €61,264
mainly Net result for the year (+€20,754) and Depreciation (+€10,294)
- Tangible fixed assets -€5,030
down €5,030 (-26.4%), from €19,084 to €14,054
of which Furniture and vehicles: -€3,450
- Receivables within one year -€1,435
down €1,435 (-8.9%), from €16,070 to €14,635
of which Trade receivables: -€1,615
- Deferred charges and accrued income -€1,255
down €1,255 (-70.5%), from €1,780 to €525
- Profit (loss) carried forward +€20,754
up €20,754 (+49.1%), from €42,228 to €62,981
- Other debts -€5,561
down €5,561 (-71.7%), from €7,752 to €2,191
- Accrued charges and deferred income +€5,406
up €5,406 (+107.2%), from €5,042 to €10,448
- Trade debts -€5,188
down €5,188 (-62.8%), from €8,262 to €3,074
- Debts after one year -€4,906
no longer reported in 2025 (was €4,906)
- Gross operating margin +€16,555
up €16,555 (+67.1%), from €24,657 to €41,212
- Taxes +€5,434
up €5,434 (+210.4%), from €2,583 to €8,017
- Other operating charges +€1,232
up €1,232 (+342.7%), from €359 to €1,591
- Depreciation -€956
down €956 (-8.5%), from €11,251 to €10,294
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 | €82,487 | €90,817 | +€8,331 | +10.1% |
| Fixed assets | 21/28 | €19,773 | €14,392 | -€5,380 | -27.2% |
| Intangible fixed assets | 21 | €689 | €339 | -€350 | -50.8% |
| Tangible fixed assets | 22/27 | €19,084 | €14,054 | -€5,030 | -26.4% |
| Plant, machinery and equipment | 23 | €5,424 | €3,844 | -€1,580 | -29.1% |
| Furniture and vehicles | 24 | €13,660 | €10,210 | -€3,450 | -25.3% |
| Current assets | 29/58 | €62,714 | €76,425 | +€13,711 | +21.9% |
| Amounts receivable within one year | 40/41 | €16,070 | €14,635 | -€1,435 | -8.9% |
| Trade receivables | 40 | €8,536 | €6,921 | -€1,615 | -18.9% |
| Other amounts receivable | 41 | €7,534 | €7,714 | +€180 | +2.4% |
| Cash at bank and in hand | 54/58 | €44,864 | €61,264 | +€16,401 | +36.6% |
| Deferred charges and accrued income | 490/1 | €1,780 | €525 | -€1,255 | -70.5% |
| Total equity and liabilities | 10/49 | €82,487 | €90,817 | +€8,331 | +10.1% |
| Equity | 10/15 | €48,228 | €68,981 | +€20,754 | +43.0% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €42,228 | €62,981 | +€20,754 | +49.1% |
| Amounts payable | 17/49 | €34,259 | €21,836 | -€12,423 | -36.3% |
| Amounts payable after more than one year | 17 | €4,906 | - | -€4,906 | |
| Financial debts | 170/4 | €4,906 | - | -€4,906 | |
| Amounts payable within one year | 42/48 | €24,311 | €11,388 | -€12,923 | -53.2% |
| Current portion of amounts payable after more than one year | 42 | €5,266 | €4,906 | -€360 | -6.8% |
| Trade debts | 44 | €8,262 | €3,074 | -€5,188 | -62.8% |
| Suppliers | 440/4 | €8,262 | €3,074 | -€5,188 | -62.8% |
| Taxes, remuneration and social security | 45 | €3,030 | €1,217 | -€1,813 | -59.9% |
| Taxes | 450/3 | €450 | €1,217 | +€767 | +170.3% |
| Remuneration and social security | 454/9 | €2,580 | - | -€2,580 | |
| Other amounts payable | 47/48 | €7,752 | €2,191 | -€5,561 | -71.7% |
| Accrued charges and deferred income | 492/3 | €5,042 | €10,448 | +€5,406 | +107.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,251 | €10,294 | -€956 | -8.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €219 | +€219 | |
| Other operating charges | 640/8 | €359 | €1,591 | +€1,232 | +342.7% |
| Gross operating margin | 9900 | €24,657 | €41,212 | +€16,555 | +67.1% |
| Operating profit (loss) | 9901 | €13,047 | €29,107 | +€16,060 | +123.1% |
| Financial income | 75/76B | €46 | €72 | +€26 | +56.4% |
| Recurring financial income | 75 | €46 | €72 | +€26 | +56.4% |
| Financial charges | 65/66B | €467 | €409 | -€58 | -12.5% |
| Recurring financial charges | 65 | €467 | €409 | -€58 | -12.5% |
| Profit (loss) for the period before taxes | 9903 | €12,625 | €28,770 | +€16,145 | +127.9% |
| Income taxes | 67/77 | €2,583 | €8,017 | +€5,434 | +210.4% |
| Profit (loss) for the period | 9904 | €10,043 | €20,754 | +€10,711 | +106.7% |
| Profit (loss) for the period to be appropriated | 9905 | €10,043 | €20,754 | +€10,711 | +106.7% |
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 12 October 2026 via checked.be.