NEW DIMENSION: 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.
NEW DIMENSION
Largest movements
- Current investments -€443,332
down €443,332 (-93.7%), from €473,332 to €30,000
- Tangible fixed assets +€330,861
up €330,861 (+362.5%), from €91,264 to €422,126
of which Land and buildings: +€329,233
- Cash +€198,833
up €198,833 (+75.0%), from €265,234 to €464,067
mainly Current investments (+€443,332) and Net result for the year (+€84,193)
- Other debts +€79,277
up €79,277 (+160.0%), from €49,545 to €128,823
- Trade debts +€31,591
up €31,591 (+20.3%), from €155,702 to €187,294
- Tax, wage and social debts -€14,818
down €14,818 (-33.6%), from €44,135 to €29,317
- Gross operating margin -€166,827
down €166,827 (-52.6%), from €317,290 to €150,463
- Taxes -€37,513
down €37,513 (-48.3%), from €77,702 to €40,190
- Depreciation +€14,018
up €14,018 (+61.1%), from €22,937 to €36,955
- Financial income +€12,752
up €12,752 (+475.1%), from €2,684 to €15,436
- Staff costs -€7,727
down €7,727 (-98.4%), from €7,854 to €127
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 | €1,214,787 | €1,300,302 | +€85,515 | +7.0% |
| Fixed assets | 21/28 | €95,509 | €426,156 | +€330,648 | +346.2% |
| Intangible fixed assets | 21 | €214 | €0 | -€214 | -100.0% |
| Tangible fixed assets | 22/27 | €91,264 | €422,126 | +€330,861 | +362.5% |
| Land and buildings | 22 | €27,102 | €356,336 | +€329,233 | +1214.8% |
| Furniture and vehicles | 24 | €64,162 | €65,790 | +€1,628 | +2.5% |
| Financial fixed assets | 28 | €4,031 | €4,031 | = | 0.0% |
| Current assets | 29/58 | €1,119,278 | €874,145 | -€245,133 | -21.9% |
| Amounts receivable within one year | 40/41 | €380,712 | €373,911 | -€6,801 | -1.8% |
| Trade receivables | 40 | €360,251 | €364,898 | +€4,646 | +1.3% |
| Other amounts receivable | 41 | €20,461 | €9,013 | -€11,447 | -55.9% |
| Current investments | 50/53 | €473,332 | €30,000 | -€443,332 | -93.7% |
| Cash at bank and in hand | 54/58 | €265,234 | €464,067 | +€198,833 | +75.0% |
| Deferred charges and accrued income | 490/1 | - | €6,168 | +€6,168 | |
| Total equity and liabilities | 10/49 | €1,214,787 | €1,300,302 | +€85,515 | +7.0% |
| Equity | 10/15 | €942,038 | €935,339 | -€6,699 | -0.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €571,860 | €563,860 | -€8,000 | -1.4% |
| Non-distributable reserves | 130/1 | €571,860 | €563,860 | -€8,000 | -1.4% |
| Reserves not available under the articles | 1311 | €571,860 | €563,860 | -€8,000 | -1.4% |
| Profit (loss) carried forward | 14 | €349,168 | €351,361 | +€2,193 | +0.6% |
| Investment grants | 15 | €2,410 | €1,518 | -€892 | -37.0% |
| Amounts payable | 17/49 | €272,749 | €364,963 | +€92,215 | +33.8% |
| Amounts payable after more than one year | 17 | €18,600 | €18,600 | = | 0.0% |
| Financial debts | 170/4 | €18,600 | €18,600 | = | 0.0% |
| Amounts payable within one year | 42/48 | €253,219 | €345,433 | +€92,215 | +36.4% |
| Current portion of amounts payable after more than one year | 42 | €3,836 | €0 | -€3,836 | -100.0% |
| Trade debts | 44 | €155,702 | €187,294 | +€31,591 | +20.3% |
| Suppliers | 440/4 | €155,702 | €187,294 | +€31,591 | +20.3% |
| Taxes, remuneration and social security | 45 | €44,135 | €29,317 | -€14,818 | -33.6% |
| Taxes | 450/3 | €44,135 | €29,317 | -€14,818 | -33.6% |
| Other amounts payable | 47/48 | €49,545 | €128,823 | +€79,277 | +160.0% |
| Accrued charges and deferred income | 492/3 | €930 | €930 | = | 0.0% |
| Non-recurring operating income | 76A | - | €1,803 | +€1,803 | |
| Remuneration, social security and pensions | 62 | €7,854 | €127 | -€7,727 | -98.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,937 | €36,955 | +€14,018 | +61.1% |
| Other operating charges | 640/8 | €5,862 | €3,283 | -€2,579 | -44.0% |
| Gross operating margin | 9900 | €317,290 | €150,463 | -€166,827 | -52.6% |
| Operating profit (loss) | 9901 | €280,638 | €110,099 | -€170,539 | -60.8% |
| Financial income | 75/76B | €2,684 | €15,436 | +€12,752 | +475.1% |
| Recurring financial income | 75 | €2,684 | €15,436 | +€12,752 | +475.1% |
| Financial charges | 65/66B | €1,263 | €1,152 | -€110 | -8.7% |
| Recurring financial charges | 65 | €1,263 | €1,152 | -€110 | -8.7% |
| Profit (loss) for the period before taxes | 9903 | €282,059 | €124,382 | -€157,677 | -55.9% |
| Income taxes | 67/77 | €77,702 | €40,190 | -€37,513 | -48.3% |
| Profit (loss) for the period | 9904 | €204,357 | €84,193 | -€120,164 | -58.8% |
| Profit (loss) for the period to be appropriated | 9905 | €204,357 | €84,193 | -€120,164 | -58.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.