Node: 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.
Node
Largest movements
- Cash +€17,168
up €17,168 (+1,212%), from €1,417 to €18,585
mainly Contributions, distributions and other (+€40,000) and Depreciation (+€1,286)
- Receivables within one year +€16,639
up €16,639 (+174%), from €9,536 to €26,174
of which Other amounts receivable: +€24,152
- Tangible fixed assets +€2,120
up €2,120 (+105%), from €2,020 to €4,140
of which Furniture and vehicles: +€2,075
- Investment grants +€40,000
new in 2025: €40,000
- Profit (loss) carried forward -€4,215
down €4,215 (-81.5%), from €5,174 to €959
- Turnover -€20,653
no longer reported in 2025 (was €20,653)
- Purchases and services -€13,288
no longer reported in 2025 (was €13,288)
- Gross operating margin -€9,923
down €9,923, from €7,364 to -€2,559
- Taxes -€1,294
no longer reported in 2025 (was €1,294)
- Depreciation +€882
up €882 (+218%), from €404 to €1,286
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 | €12,973 | €48,899 | +€35,926 | +277% |
| Fixed assets | 21/28 | €2,020 | €4,140 | +€2,120 | +105% |
| Tangible fixed assets | 22/27 | €2,020 | €4,140 | +€2,120 | +105% |
| Plant, machinery and equipment | 23 | €2,020 | €2,065 | +€44 | +2.2% |
| Furniture and vehicles | 24 | - | €2,075 | +€2,075 | |
| Current assets | 29/58 | €10,953 | €44,760 | +€33,807 | +309% |
| Amounts receivable within one year | 40/41 | €9,536 | €26,174 | +€16,639 | +174% |
| Trade receivables | 40 | €8,578 | €1,065 | -€7,513 | -87.6% |
| Other amounts receivable | 41 | €958 | €25,110 | +€24,152 | +2,521% |
| Cash at bank and in hand | 54/58 | €1,417 | €18,585 | +€17,168 | +1,212% |
| Total equity and liabilities | 10/49 | €12,973 | €48,899 | +€35,926 | +277% |
| Equity | 10/15 | €10,174 | €45,959 | +€35,785 | +352% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,174 | €959 | -€4,215 | -81.5% |
| Investment grants | 15 | - | €40,000 | +€40,000 | |
| Amounts payable | 17/49 | €2,799 | €2,940 | +€141 | +5.0% |
| Amounts payable within one year | 42/48 | €2,799 | €2,940 | +€141 | +5.0% |
| Taxes, remuneration and social security | 45 | €2,799 | €2,940 | +€141 | +5.0% |
| Taxes | 450/3 | €2,799 | €2,940 | +€141 | +5.0% |
| Turnover | 70 | €20,653 | - | -€20,653 | |
| Goods, raw materials, services and sundry goods | 60/61 | €13,288 | - | -€13,288 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €404 | €1,286 | +€882 | +218% |
| Other operating charges | 640/8 | €493 | €250 | -€243 | -49.3% |
| Non-recurring operating charges | 66A | - | €97 | +€97 | |
| Gross operating margin | 9900 | €7,364 | -€2,559 | -€9,923 | |
| Operating profit (loss) | 9901 | €6,467 | -€4,192 | -€10,660 | |
| Financial charges | 65/66B | - | €23 | +€23 | |
| Recurring financial charges | 65 | - | €23 | +€23 | |
| Profit (loss) for the period before taxes | 9903 | €6,467 | -€4,215 | -€10,682 | |
| Income taxes | 67/77 | €1,294 | - | -€1,294 | |
| Profit (loss) for the period | 9904 | €5,174 | -€4,215 | -€9,389 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,174 | -€4,215 | -€9,389 |
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 13 October 2026 via checked.be.