NINETY TWO: 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.
NINETY TWO
Largest movements
- Receivables within one year +€34,005
up €34,005 (+67.4%), from €50,459 to €84,464
of which Other amounts receivable: +€18,771
- Cash +€22,339
up €22,339 (+206.4%), from €10,823 to €33,163
mainly Other debts (+€114,750) and Net result for the year (+€61,598)
- Other debts +€114,750
new in 2025: €114,750
- Profit (loss) carried forward -€73,402
down €73,402 (-98.7%), from €74,351 to €948
- Tax, wage and social debts +€15,001
up €15,001 (+67.8%), from €22,132 to €37,133
- Gross operating margin +€34,425
up €34,425 (+68.4%), from €50,317 to €84,742
- Taxes +€9,309
up €9,309 (+77.4%), from €12,032 to €21,341
- Financial income +€1,723
up €1,723 (+77.2%), from €2,233 to €3,957
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 | €99,760 | €156,121 | +€56,362 | +56.5% |
| Fixed assets | 21/28 | €7,911 | €7,603 | -€309 | -3.9% |
| Tangible fixed assets | 22/27 | €7,911 | €7,603 | -€309 | -3.9% |
| Plant, machinery and equipment | 23 | €227 | €0 | -€227 | -100.0% |
| Furniture and vehicles | 24 | €4,363 | €2,338 | -€2,025 | -46.4% |
| Other tangible fixed assets | 26 | €3,321 | €5,265 | +€1,944 | +58.5% |
| Current assets | 29/58 | €91,848 | €148,518 | +€56,670 | +61.7% |
| Amounts receivable after more than one year | 29 | €30,000 | €30,000 | = | 0.0% |
| Other amounts receivable | 291 | €30,000 | €30,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €50,459 | €84,464 | +€34,005 | +67.4% |
| Trade receivables | 40 | €363 | €15,597 | +€15,234 | +4196.7% |
| Other amounts receivable | 41 | €50,096 | €68,867 | +€18,771 | +37.5% |
| Cash at bank and in hand | 54/58 | €10,823 | €33,163 | +€22,339 | +206.4% |
| Deferred charges and accrued income | 490/1 | €565 | €892 | +€326 | +57.7% |
| Total equity and liabilities | 10/49 | €99,760 | €156,121 | +€56,362 | +56.5% |
| Equity | 10/15 | €76,851 | €3,448 | -€73,402 | -95.5% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €74,351 | €948 | -€73,402 | -98.7% |
| Amounts payable | 17/49 | €22,909 | €152,673 | +€129,764 | +566.4% |
| Amounts payable within one year | 42/48 | €22,909 | €152,673 | +€129,764 | +566.4% |
| Financial debts | 43 | €77 | €84 | +€7 | +9.0% |
| Credit institutions | 430/8 | €77 | €84 | +€7 | +9.0% |
| Trade debts | 44 | €700 | €706 | +€6 | +0.9% |
| Suppliers | 440/4 | €700 | €706 | +€6 | +0.9% |
| Taxes, remuneration and social security | 45 | €22,132 | €37,133 | +€15,001 | +67.8% |
| Taxes | 450/3 | €22,132 | €37,133 | +€15,001 | +67.8% |
| Other amounts payable | 47/48 | - | €114,750 | +€114,750 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,680 | €1,940 | -€739 | -27.6% |
| Other operating charges | 640/8 | €1,264 | €695 | -€569 | -45.0% |
| Non-recurring operating charges | 66A | - | €868 | +€868 | |
| Gross operating margin | 9900 | €50,317 | €84,742 | +€34,425 | +68.4% |
| Operating profit (loss) | 9901 | €46,373 | €81,238 | +€34,865 | +75.2% |
| Financial income | 75/76B | €2,233 | €3,957 | +€1,723 | +77.2% |
| Recurring financial income | 75 | €2,233 | €3,957 | +€1,723 | +77.2% |
| Financial charges | 65/66B | €2,776 | €2,256 | -€520 | -18.7% |
| Recurring financial charges | 65 | €2,776 | €2,256 | -€520 | -18.7% |
| Profit (loss) for the period before taxes | 9903 | €45,831 | €82,939 | +€37,108 | +81.0% |
| Income taxes | 67/77 | €12,032 | €21,341 | +€9,309 | +77.4% |
| Profit (loss) for the period | 9904 | €33,798 | €61,598 | +€27,799 | +82.3% |
| Profit (loss) for the period to be appropriated | 9905 | €33,798 | €61,598 | +€27,799 | +82.3% |
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 8 October 2026 via checked.be.