NEW SORTIE: 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 SORTIE
Largest movements
- Receivables within one year +€12,264
up €12,264 (+13.4%), from €91,694 to €103,958
of which Other amounts receivable: +€58,884
- Deferred charges and accrued income -€5,915
down €5,915 (-82.5%), from €7,172 to €1,258
- Tangible fixed assets -€4,195
down €4,195 (-45.1%), from €9,311 to €5,116
of which Furniture and vehicles: -€2,343
- Cash -€2,192
down €2,192 (-18.6%), from €11,780 to €9,588
mainly Receivables within one year (-€12,264) and Trade debts (-€1,939)
- Trade debts -€1,939
down €1,939 (-41.9%), from €4,632 to €2,693
- Other debts +€1,692
up €1,692 (+11.4%), from €14,899 to €16,591
- Taxes -€1,351
down €1,351 (-44.4%), from €3,041 to €1,690
- Other operating charges +€716
up €716 (+10.3%), from €6,973 to €7,689
- Gross operating margin -€593
down €593 (-3.7%), from €16,113 to €15,521
- Depreciation -€386
down €386 (-8.4%), from €4,582 to €4,195
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 | €120,557 | €120,519 | -€38 | 0.0% |
| Fixed assets | 21/28 | €9,911 | €5,716 | -€4,195 | -42.3% |
| Tangible fixed assets | 22/27 | €9,311 | €5,116 | -€4,195 | -45.1% |
| Plant, machinery and equipment | 23 | €1,833 | €201 | -€1,632 | -89.0% |
| Furniture and vehicles | 24 | €6,818 | €4,474 | -€2,343 | -34.4% |
| Other tangible fixed assets | 26 | €660 | €440 | -€220 | -33.3% |
| Financial fixed assets | 28 | €600 | €600 | = | 0.0% |
| Current assets | 29/58 | €110,646 | €114,803 | +€4,157 | +3.8% |
| Amounts receivable within one year | 40/41 | €91,694 | €103,958 | +€12,264 | +13.4% |
| Trade receivables | 40 | €46,620 | - | -€46,620 | |
| Other amounts receivable | 41 | €45,074 | €103,958 | +€58,884 | +131% |
| Cash at bank and in hand | 54/58 | €11,780 | €9,588 | -€2,192 | -18.6% |
| Deferred charges and accrued income | 490/1 | €7,172 | €1,258 | -€5,915 | -82.5% |
| Total equity and liabilities | 10/49 | €120,557 | €120,519 | -€38 | 0.0% |
| Equity | 10/15 | €95,340 | €96,503 | +€1,163 | +1.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €31,860 | €31,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €44,880 | €46,043 | +€1,163 | +2.6% |
| Amounts payable | 17/49 | €25,217 | €24,016 | -€1,201 | -4.8% |
| Amounts payable within one year | 42/48 | €25,217 | €24,016 | -€1,201 | -4.8% |
| Trade debts | 44 | €4,632 | €2,693 | -€1,939 | -41.9% |
| Suppliers | 440/4 | €4,632 | €2,693 | -€1,939 | -41.9% |
| Taxes, remuneration and social security | 45 | €5,686 | €4,731 | -€955 | -16.8% |
| Taxes | 450/3 | €5,686 | €4,731 | -€955 | -16.8% |
| Other amounts payable | 47/48 | €14,899 | €16,591 | +€1,692 | +11.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,582 | €4,195 | -€386 | -8.4% |
| Other operating charges | 640/8 | €6,973 | €7,689 | +€716 | +10.3% |
| Gross operating margin | 9900 | €16,113 | €15,521 | -€593 | -3.7% |
| Operating profit (loss) | 9901 | €4,559 | €3,636 | -€922 | -20.2% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €931 | €783 | -€148 | -15.9% |
| Recurring financial charges | 65 | €931 | €783 | -€148 | -15.9% |
| Profit (loss) for the period before taxes | 9903 | €3,627 | €2,853 | -€774 | -21.3% |
| Income taxes | 67/77 | €3,041 | €1,690 | -€1,351 | -44.4% |
| Profit (loss) for the period | 9904 | €586 | €1,163 | +€577 | +98.4% |
| Profit (loss) for the period to be appropriated | 9905 | €586 | €1,163 | +€577 | +98.4% |
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 27 October 2026 via checked.be.