My Accountant: 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.
My Accountant
Largest movements
- Tangible fixed assets +€274,083
up €274,083 (+50.7%), from €540,199 to €814,282
of which Other tangible fixed assets: +€274,667
- Receivables within one year -€56,897
down €56,897 (-33.4%), from €170,223 to €113,327
of which Other amounts receivable: -€86,703
- Cash +€12,316
up €12,316 (+65.6%), from €18,785 to €31,101
mainly Debts after one year (+€166,220) and Receivables within one year (+€56,897)
- Debts after one year +€166,220
up €166,220 (+43.3%), from €383,457 to €549,677
- Profit (loss) carried forward +€39,978
up €39,978 (+47.3%), from €84,487 to €124,464
- Other debts +€39,591
up €39,591 (+103%), from €38,318 to €77,909
- Trade debts -€13,315
down €13,315 (-7.9%), from €168,530 to €155,215
- Tax, wage and social debts -€12,178
down €12,178 (-41.0%), from €29,678 to €17,500
- Turnover -€246,468
no longer reported in 2025 (was €246,468)
- Purchases and services -€149,054
no longer reported in 2025 (was €149,054)
- Gross operating margin +€11,974
up €11,974 (+12.3%), from €97,414 to €109,389
- Other operating charges +€7,681
up €7,681 (+352%), from €2,181 to €9,863
- Depreciation +€5,429
up €5,429 (+36.7%), from €14,788 to €20,217
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 | €729,207 | €958,710 | +€229,502 | +31.5% |
| Formation expenses | 20 | - | €0 | = | |
| Fixed assets | 21/28 | €540,199 | €814,282 | +€274,083 | +50.7% |
| Tangible fixed assets | 22/27 | €540,199 | €814,282 | +€274,083 | +50.7% |
| Furniture and vehicles | 24 | €1,095 | €511 | -€585 | -53.4% |
| Other tangible fixed assets | 26 | €539,104 | €813,771 | +€274,667 | +50.9% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €189,008 | €144,428 | -€44,581 | -23.6% |
| Amounts receivable within one year | 40/41 | €170,223 | €113,327 | -€56,897 | -33.4% |
| Trade receivables | 40 | €69,440 | €99,246 | +€29,806 | +42.9% |
| Other amounts receivable | 41 | €100,783 | €14,081 | -€86,703 | -86.0% |
| Cash at bank and in hand | 54/58 | €18,785 | €31,101 | +€12,316 | +65.6% |
| Total equity and liabilities | 10/49 | €729,207 | €958,710 | +€229,502 | +31.5% |
| Equity | 10/15 | €87,987 | €127,964 | +€39,978 | +45.4% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €84,487 | €124,464 | +€39,978 | +47.3% |
| Amounts payable | 17/49 | €641,221 | €830,745 | +€189,525 | +29.6% |
| Amounts payable after more than one year | 17 | €383,457 | €549,677 | +€166,220 | +43.3% |
| Financial debts | 170/4 | €383,457 | €549,677 | +€166,220 | +43.3% |
| Amounts payable within one year | 42/48 | €257,764 | €281,069 | +€23,305 | +9.0% |
| Current portion of amounts payable after more than one year | 42 | €21,238 | €30,445 | +€9,207 | +43.4% |
| Trade debts | 44 | €168,530 | €155,215 | -€13,315 | -7.9% |
| Suppliers | 440/4 | €168,530 | €155,215 | -€13,315 | -7.9% |
| Taxes, remuneration and social security | 45 | €29,678 | €17,500 | -€12,178 | -41.0% |
| Taxes | 450/3 | €29,678 | €17,500 | -€12,178 | -41.0% |
| Other amounts payable | 47/48 | €38,318 | €77,909 | +€39,591 | +103% |
| Turnover | 70 | €246,468 | - | -€246,468 | |
| Goods, raw materials, services and sundry goods | 60/61 | €149,054 | - | -€149,054 | |
| Remuneration, social security and pensions | 62 | €3,347 | €170 | -€3,177 | -94.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,788 | €20,217 | +€5,429 | +36.7% |
| Other operating charges | 640/8 | €2,181 | €9,863 | +€7,681 | +352% |
| Gross operating margin | 9900 | €97,414 | €109,389 | +€11,974 | +12.3% |
| Operating profit (loss) | 9901 | €77,098 | €79,139 | +€2,040 | +2.6% |
| Financial income | 75/76B | €3 | €387 | +€384 | +13,428% |
| Recurring financial income | 75 | €3 | €387 | +€384 | +13,428% |
| Financial charges | 65/66B | €21,156 | €24,324 | +€3,168 | +15.0% |
| Recurring financial charges | 65 | €21,156 | €24,324 | +€3,168 | +15.0% |
| Profit (loss) for the period before taxes | 9903 | €55,945 | €55,202 | -€744 | -1.3% |
| Income taxes | 67/77 | €17,738 | €15,224 | -€2,514 | -14.2% |
| Profit (loss) for the period | 9904 | €38,207 | €39,978 | +€1,770 | +4.6% |
| Profit (loss) for the period to be appropriated | 9905 | €38,207 | €39,978 | +€1,770 | +4.6% |
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 31 October 2026 via checked.be.