MY NEXT STEP: 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 NEXT STEP
Largest movements
- Cash -€40,099
down €40,099 (-46.0%), from €87,097 to €46,998
mainly Net result for the year (-€28,615) and Contributions, distributions and other (-€8,407)
- Receivables within one year +€6,879
up €6,879 (+131%), from €5,247 to €12,125
of which Other amounts receivable: +€6,651
- Profit (loss) carried forward -€37,023
down €37,023 (-46.3%), from €79,985 to €42,962
- Tax, wage and social debts +€4,308
up €4,308 (+66.0%), from €6,528 to €10,836
- Gross operating margin -€14,547
down €14,547 (-136%), from -€10,735 to -€25,282
- Taxes +€362
up €362, from -€210 to €152
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 | €93,221 | €60,336 | -€32,885 | -35.3% |
| Fixed assets | 21/28 | €545 | €71 | -€474 | -87.0% |
| Tangible fixed assets | 22/27 | €545 | €71 | -€474 | -87.0% |
| Furniture and vehicles | 24 | €545 | €71 | -€474 | -87.0% |
| Current assets | 29/58 | €92,677 | €60,266 | -€32,411 | -35.0% |
| Amounts receivable within one year | 40/41 | €5,247 | €12,125 | +€6,879 | +131% |
| Trade receivables | 40 | €4,256 | €4,483 | +€227 | +5.3% |
| Other amounts receivable | 41 | €991 | €7,642 | +€6,651 | +671% |
| Cash at bank and in hand | 54/58 | €87,097 | €46,998 | -€40,099 | -46.0% |
| Deferred charges and accrued income | 490/1 | €333 | €1,143 | +€810 | +243% |
| Total equity and liabilities | 10/49 | €93,221 | €60,336 | -€32,885 | -35.3% |
| Equity | 10/15 | €84,985 | €47,962 | -€37,023 | -43.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €79,985 | €42,962 | -€37,023 | -46.3% |
| Amounts payable | 17/49 | €8,237 | €12,374 | +€4,137 | +50.2% |
| Amounts payable within one year | 42/48 | €8,237 | €12,374 | +€4,137 | +50.2% |
| Trade debts | 44 | €73 | €660 | +€587 | +805% |
| Suppliers | 440/4 | €73 | €660 | +€587 | +805% |
| Taxes, remuneration and social security | 45 | €6,528 | €10,836 | +€4,308 | +66.0% |
| Taxes | 450/3 | €6,528 | €10,836 | +€4,308 | +66.0% |
| Other amounts payable | 47/48 | €1,636 | €878 | -€758 | -46.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €746 | €549 | -€196 | -26.3% |
| Other operating charges | 640/8 | €476 | €578 | +€103 | +21.6% |
| Gross operating margin | 9900 | -€10,735 | -€25,282 | -€14,547 | -136% |
| Operating profit (loss) | 9901 | -€11,957 | -€26,410 | -€14,453 | -121% |
| Financial income | 75/76B | €9 | €216 | +€207 | +2,418% |
| Recurring financial income | 75 | €9 | €216 | +€207 | +2,418% |
| Financial charges | 65/66B | €2,400 | €2,269 | -€130 | -5.4% |
| Recurring financial charges | 65 | €2,400 | €2,269 | -€130 | -5.4% |
| Profit (loss) for the period before taxes | 9903 | -€14,348 | -€28,463 | -€14,116 | -98.4% |
| Income taxes | 67/77 | -€210 | €152 | +€362 | |
| Profit (loss) for the period | 9904 | -€14,138 | -€28,615 | -€14,477 | -102% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,138 | -€28,615 | -€14,477 | -102% |
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 29 October 2026 via checked.be.