Netontkoppeld: 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.
Netontkoppeld
Largest movements
- Receivables within one year +€43,806
up €43,806 (+314,469%), from €14 to €43,819
of which Trade receivables: +€43,819
- Cash -€37,537
down €37,537 (-63.5%), from €59,103 to €21,566
mainly Receivables within one year (-€43,806) and Accrued charges and deferred income (-€6,946)
- Tax, wage and social debts +€8,872
up €8,872 (+860%), from €1,032 to €9,905
of which Taxes: +€5,400
- Accrued charges and deferred income -€6,946
down €6,946 (-69.5%), from €10,000 to €3,054
- Profit (loss) carried forward +€5,438
up €5,438, from -€2,270 to €3,168
- Trade debts -€942
down €942 (-79.5%), from €1,185 to €243
- Gross operating margin +€8,208
up €8,208, from -€579 to €7,629
- Taxes +€1,013
new in 2025: €1,013
- Other operating charges -€402
down €402 (-36.7%), from €1,097 to €695
- Depreciation -€138
down €138 (-27.3%), from €504 to €366
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 | €59,947 | €66,370 | +€6,423 | +10.7% |
| Fixed assets | 21/28 | €595 | €229 | -€366 | -61.6% |
| Tangible fixed assets | 22/27 | €595 | €229 | -€366 | -61.6% |
| Plant, machinery and equipment | 23 | €595 | €229 | -€366 | -61.6% |
| Current assets | 29/58 | €59,353 | €66,142 | +€6,789 | +11.4% |
| Amounts receivable within one year | 40/41 | €14 | €43,819 | +€43,806 | +314,469% |
| Trade receivables | 40 | - | €43,819 | +€43,819 | |
| Other amounts receivable | 41 | €14 | €0 | -€14 | -100% |
| Cash at bank and in hand | 54/58 | €59,103 | €21,566 | -€37,537 | -63.5% |
| Deferred charges and accrued income | 490/1 | €236 | €756 | +€520 | +220% |
| Total equity and liabilities | 10/49 | €59,947 | €66,370 | +€6,423 | +10.7% |
| Equity | 10/15 | €47,730 | €53,168 | +€5,438 | +11.4% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,270 | €3,168 | +€5,438 | |
| Amounts payable | 17/49 | €12,217 | €13,202 | +€985 | +8.1% |
| Amounts payable within one year | 42/48 | €2,217 | €10,148 | +€7,931 | +358% |
| Trade debts | 44 | €1,185 | €243 | -€942 | -79.5% |
| Suppliers | 440/4 | €1,185 | €243 | -€942 | -79.5% |
| Taxes, remuneration and social security | 45 | €1,032 | €9,905 | +€8,872 | +860% |
| Taxes | 450/3 | €1,032 | €6,433 | +€5,400 | +523% |
| Remuneration and social security | 454/9 | - | €3,472 | +€3,472 | |
| Accrued charges and deferred income | 492/3 | €10,000 | €3,054 | -€6,946 | -69.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €504 | €366 | -€138 | -27.3% |
| Other operating charges | 640/8 | €1,097 | €695 | -€402 | -36.7% |
| Gross operating margin | 9900 | -€579 | €7,629 | +€8,208 | |
| Operating profit (loss) | 9901 | -€2,179 | €6,569 | +€8,748 | |
| Financial charges | 65/66B | €91 | €117 | +€27 | +29.6% |
| Recurring financial charges | 65 | €91 | €117 | +€27 | +29.6% |
| Profit (loss) for the period before taxes | 9903 | -€2,270 | €6,451 | +€8,721 | |
| Income taxes | 67/77 | - | €1,013 | +€1,013 | |
| Profit (loss) for the period | 9904 | -€2,270 | €5,438 | +€7,708 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,270 | €5,438 | +€7,708 |
Source: filed annual accounts (NBB), financial years ended 30 April 2024 and 30 April 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.