MY DEAR: 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 DEAR
Largest movements
- Tangible fixed assets +€21,313
up €21,313 (+282%), from €7,549 to €28,862
of which Furniture and vehicles: +€20,205
- Cash +€5,326
up €5,326 (+40.8%), from €13,056 to €18,382
mainly Trade debts (+€12,183) and Other debts (+€9,197)
- Receivables within one year -€1,090
down €1,090 (-7.8%), from €13,933 to €12,843
of which Other amounts receivable: -€5,343
- Trade debts +€12,183
up €12,183 (+1,811%), from €673 to €12,856
- Other debts +€9,197
new in 2025: €9,197
- Profit (loss) carried forward +€7,781
up €7,781 (+33.8%), from €22,998 to €30,779
- Tax, wage and social debts -€3,611
down €3,611 (-38.3%), from €9,428 to €5,817
- Gross operating margin -€11,911
down €11,911 (-38.8%), from €30,736 to €18,825
- Depreciation +€5,387
up €5,387 (+301%), from €1,789 to €7,176
- Taxes -€3,146
down €3,146 (-54.3%), from €5,797 to €2,651
- Other operating charges +€958
up €958 (+879%), from €109 to €1,067
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 | €35,599 | €61,148 | +€25,549 | +71.8% |
| Fixed assets | 21/28 | €7,549 | €28,862 | +€21,313 | +282% |
| Tangible fixed assets | 22/27 | €7,549 | €28,862 | +€21,313 | +282% |
| Plant, machinery and equipment | 23 | €7,549 | €8,656 | +€1,108 | +14.7% |
| Furniture and vehicles | 24 | - | €20,205 | +€20,205 | |
| Current assets | 29/58 | €28,050 | €32,286 | +€4,236 | +15.1% |
| Stocks and contracts in progress | 3 | €1,061 | €1,061 | = | 0.0% |
| Stocks | 30/36 | €1,061 | €1,061 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €13,933 | €12,843 | -€1,090 | -7.8% |
| Trade receivables | 40 | €8,589 | €12,843 | +€4,253 | +49.5% |
| Other amounts receivable | 41 | €5,343 | - | -€5,343 | |
| Cash at bank and in hand | 54/58 | €13,056 | €18,382 | +€5,326 | +40.8% |
| Total equity and liabilities | 10/49 | €35,599 | €61,148 | +€25,549 | +71.8% |
| Equity | 10/15 | €25,498 | €33,279 | +€7,781 | +30.5% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,998 | €30,779 | +€7,781 | +33.8% |
| Amounts payable | 17/49 | €10,101 | €27,870 | +€17,768 | +176% |
| Amounts payable within one year | 42/48 | €10,101 | €27,870 | +€17,768 | +176% |
| Trade debts | 44 | €673 | €12,856 | +€12,183 | +1,811% |
| Suppliers | 440/4 | €673 | €12,856 | +€12,183 | +1,811% |
| Taxes, remuneration and social security | 45 | €9,428 | €5,817 | -€3,611 | -38.3% |
| Taxes | 450/3 | €9,428 | €5,817 | -€3,611 | -38.3% |
| Other amounts payable | 47/48 | - | €9,197 | +€9,197 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,789 | €7,176 | +€5,387 | +301% |
| Other operating charges | 640/8 | €109 | €1,067 | +€958 | +879% |
| Gross operating margin | 9900 | €30,736 | €18,825 | -€11,911 | -38.8% |
| Operating profit (loss) | 9901 | €28,838 | €10,581 | -€18,256 | -63.3% |
| Financial charges | 65/66B | €43 | €149 | +€107 | +250% |
| Recurring financial charges | 65 | €43 | €149 | +€107 | +250% |
| Profit (loss) for the period before taxes | 9903 | €28,795 | €10,432 | -€18,363 | -63.8% |
| Income taxes | 67/77 | €5,797 | €2,651 | -€3,146 | -54.3% |
| Profit (loss) for the period | 9904 | €22,998 | €7,781 | -€15,217 | -66.2% |
| Profit (loss) for the period to be appropriated | 9905 | €22,998 | €7,781 | -€15,217 | -66.2% |
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 16 October 2026 via checked.be.