MY SERIAL: what changed
Two fiscal 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 SERIAL
Largest movements
- Receivables within one year -€5,603
down €5,603 (-52.5%), from €10,662 to €5,060
- Cash -€2,626
down €2,626 (-47.1%), from €5,578 to €2,952
mainly Net result for the year (-€16,860) and Trade debts (-€2,250)
- Tangible fixed assets -€643
down €643 (-22.0%), from €2,919 to €2,276
of which Furniture and vehicles: -€346
- Deferred charges and accrued income +€332
up €332 (+258.5%), from €128 to €460
- Stocks and contracts +€224
new in 2025: €224
- Profit (loss) carried forward -€16,860
down €16,860 (-70.0%), from -€24,079 to -€40,939
- Other debts +€6,682
up €6,682 (+818.7%), from €816 to €7,499
- Tax, wage and social debts +€4,112
up €4,112 (+194.3%), from €2,116 to €6,228
of which Taxes: +€2,973
- Trade debts -€2,250
down €2,250 (-15.6%), from €14,435 to €12,184
- Gross operating margin -€16,796
down €16,796, from €11,408 to -€5,388
- Staff costs -€5,723
down €5,723 (-38.7%), from €14,788 to €9,064
- Financial charges -€1,419
down €1,419 (-86.8%), from €1,635 to €216
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 | €19,788 | €11,472 | -€8,316 | -42.0% |
| Fixed assets | 21/28 | €3,419 | €2,776 | -€643 | -18.8% |
| Tangible fixed assets | 22/27 | €2,919 | €2,276 | -€643 | -22.0% |
| Furniture and vehicles | 24 | €827 | €481 | -€346 | -41.8% |
| Other tangible fixed assets | 26 | €2,092 | €1,795 | -€297 | -14.2% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €16,369 | €8,696 | -€7,673 | -46.9% |
| Stocks and contracts in progress | 3 | - | €224 | +€224 | |
| Stocks | 30/36 | - | €224 | +€224 | |
| Amounts receivable within one year | 40/41 | €10,662 | €5,060 | -€5,603 | -52.5% |
| Trade receivables | 40 | €10,662 | €5,060 | -€5,603 | -52.5% |
| Cash at bank and in hand | 54/58 | €5,578 | €2,952 | -€2,626 | -47.1% |
| Deferred charges and accrued income | 490/1 | €128 | €460 | +€332 | +258.5% |
| Total equity and liabilities | 10/49 | €19,788 | €11,472 | -€8,316 | -42.0% |
| Equity | 10/15 | €2,421 | -€14,439 | -€16,860 | |
| Contributions | 10/11 | €26,500 | €26,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€24,079 | -€40,939 | -€16,860 | -70.0% |
| Amounts payable | 17/49 | €17,367 | €25,911 | +€8,544 | +49.2% |
| Amounts payable within one year | 42/48 | €17,367 | €25,911 | +€8,544 | +49.2% |
| Trade debts | 44 | €14,435 | €12,184 | -€2,250 | -15.6% |
| Suppliers | 440/4 | €14,435 | €12,184 | -€2,250 | -15.6% |
| Taxes, remuneration and social security | 45 | €2,116 | €6,228 | +€4,112 | +194.3% |
| Taxes | 450/3 | €835 | €3,808 | +€2,973 | +356.1% |
| Remuneration and social security | 454/9 | €1,281 | €2,420 | +€1,139 | +88.9% |
| Other amounts payable | 47/48 | €816 | €7,499 | +€6,682 | +818.7% |
| Remuneration, social security and pensions | 62 | €14,788 | €9,064 | -€5,723 | -38.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €680 | €643 | -€37 | -5.5% |
| Other operating charges | 640/8 | €1,620 | €1,550 | -€70 | -4.3% |
| Gross operating margin | 9900 | €11,408 | -€5,388 | -€16,796 | |
| Operating profit (loss) | 9901 | -€5,679 | -€16,645 | -€10,966 | -193.1% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €1,635 | €216 | -€1,419 | -86.8% |
| Recurring financial charges | 65 | €1,635 | €216 | -€1,419 | -86.8% |
| Profit (loss) for the period before taxes | 9903 | -€7,315 | -€16,860 | -€9,546 | -130.5% |
| Profit (loss) for the period | 9904 | -€7,315 | -€16,860 | -€9,546 | -130.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,315 | -€16,860 | -€9,546 | -130.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 July 2024 and 31 July 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.