NEW LINE ALINE: 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.
NEW LINE ALINE
Largest movements
- Cash +€6,752
up €6,752 (+67.9%), from €9,940 to €16,693
mainly Other debts (+€15,349) and Tax, wage and social debts (+€7,272)
- Tangible fixed assets +€1,181
up €1,181 (+39.7%), from €2,977 to €4,158
of which Land and buildings: +€1,134
- Deferred charges and accrued income -€681
down €681 (-36.0%), from €1,891 to €1,210
- Other debts +€15,349
new in 2025: €15,349
- Profit (loss) carried forward -€14,274
no longer reported in 2025 (was €14,274)
- Tax, wage and social debts +€7,272
up €7,272 (+185%), from €3,927 to €11,199
of which Taxes: +€5,901
- Contributions +€1,855
up €1,855 (+10.0%), from €18,550 to €20,405
- Reserves -€1,855
no longer reported in 2025 (was €1,855)
- Purchases and services +€102,891
new in 2025: €102,891
- Gross operating margin -€6,223
down €6,223 (-21.9%), from €28,382 to €22,159
- Staff costs -€3,942
down €3,942 (-17.5%), from €22,545 to €18,603
- Financial charges -€488
down €488 (-20.1%), from €2,428 to €1,940
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 | €43,545 | €52,121 | +€8,576 | +19.7% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €3,146 | €4,327 | +€1,181 | +37.6% |
| Tangible fixed assets | 22/27 | €2,977 | €4,158 | +€1,181 | +39.7% |
| Land and buildings | 22 | €1,888 | €3,022 | +€1,134 | +60.0% |
| Plant, machinery and equipment | 23 | €880 | €1,136 | +€256 | +29.1% |
| Furniture and vehicles | 24 | €208 | - | -€208 | |
| Financial fixed assets | 28 | €169 | €169 | = | 0.0% |
| Current assets | 29/58 | €40,399 | €47,794 | +€7,394 | +18.3% |
| Amounts receivable after more than one year | 29 | €21,077 | €21,510 | +€433 | +2.1% |
| Other amounts receivable | 291 | €21,077 | €21,510 | +€433 | +2.1% |
| Stocks and contracts in progress | 3 | €1,231 | €1,637 | +€406 | +32.9% |
| Stocks | 30/36 | €1,231 | €1,637 | +€406 | +32.9% |
| Amounts receivable within one year | 40/41 | €6,260 | €6,745 | +€484 | +7.7% |
| Trade receivables | 40 | €6,106 | €4,916 | -€1,190 | -19.5% |
| Other amounts receivable | 41 | €155 | €1,829 | +€1,674 | +1,084% |
| Cash at bank and in hand | 54/58 | €9,940 | €16,693 | +€6,752 | +67.9% |
| Deferred charges and accrued income | 490/1 | €1,891 | €1,210 | -€681 | -36.0% |
| Total equity and liabilities | 10/49 | €43,545 | €52,121 | +€8,576 | +19.7% |
| Equity | 10/15 | €34,679 | €20,405 | -€14,274 | -41.2% |
| Contributions | 10/11 | €18,550 | €20,405 | +€1,855 | +10.0% |
| Reserves | 13 | €1,855 | - | -€1,855 | |
| Non-distributable reserves | 130/1 | €1,855 | - | -€1,855 | |
| Reserves not available under the articles | 1311 | €1,855 | - | -€1,855 | |
| Profit (loss) carried forward | 14 | €14,274 | - | -€14,274 | |
| Amounts payable | 17/49 | €8,867 | €31,716 | +€22,849 | +258% |
| Amounts payable within one year | 42/48 | €8,867 | €31,716 | +€22,849 | +258% |
| Trade debts | 44 | €4,940 | €5,168 | +€228 | +4.6% |
| Suppliers | 440/4 | €4,940 | €5,168 | +€228 | +4.6% |
| Taxes, remuneration and social security | 45 | €3,927 | €11,199 | +€7,272 | +185% |
| Taxes | 450/3 | €2,497 | €8,399 | +€5,901 | +236% |
| Remuneration and social security | 454/9 | €1,430 | €2,801 | +€1,371 | +95.9% |
| Other amounts payable | 47/48 | - | €15,349 | +€15,349 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €102,891 | +€102,891 | |
| Remuneration, social security and pensions | 62 | €22,545 | €18,603 | -€3,942 | -17.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,621 | €1,695 | +€74 | +4.5% |
| Other operating charges | 640/8 | €0 | €74 | +€74 | |
| Gross operating margin | 9900 | €28,382 | €22,159 | -€6,223 | -21.9% |
| Operating profit (loss) | 9901 | €4,216 | €1,787 | -€2,429 | -57.6% |
| Financial income | 75/76B | €438 | €426 | -€12 | -2.8% |
| Recurring financial income | 75 | €438 | €426 | -€12 | -2.8% |
| Financial charges | 65/66B | €2,428 | €1,940 | -€488 | -20.1% |
| Recurring financial charges | 65 | €2,428 | €1,940 | -€488 | -20.1% |
| Profit (loss) for the period before taxes | 9903 | €2,226 | €273 | -€1,953 | -87.7% |
| Income taxes | 67/77 | €489 | €396 | -€93 | -19.0% |
| Profit (loss) for the period | 9904 | €1,737 | -€123 | -€1,859 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,737 | -€123 | -€1,859 |
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 28 October 2026 via checked.be.