NUMBER SEVEN: 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.
NUMBER SEVEN
Largest movements
- Cash -€2,621
down €2,621 (-80.7%), from €3,248 to €627
mainly Net result for the year (-€4,497) and Accrued charges and deferred income (-€464)
- Profit (loss) carried forward -€4,497
down €4,497 (-69.6%), from -€6,462 to -€10,959
- Other debts +€1,004
up €1,004 (+18.1%), from €5,545 to €6,549
- Trade debts +€798
up €798 (+369%), from €216 to €1,015
- Short-term financial debts +€698
up €698 (+3.4%), from €20,501 to €21,198
- Accrued charges and deferred income -€464
no longer reported in 2025 (was €464)
- Gross operating margin -€2,417
down €2,417 (-467%), from -€518 to -€2,935
- Financial charges +€372
up €372 (+443%), from €84 to €456
- Other operating charges +€295
up €295 (+36.3%), from €811 to €1,106
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 | €23,264 | €20,803 | -€2,461 | -10.6% |
| Current assets | 29/58 | €23,264 | €20,803 | -€2,461 | -10.6% |
| Amounts receivable within one year | 40/41 | €20,015 | €20,175 | +€160 | +0.8% |
| Other amounts receivable | 41 | €20,015 | €20,175 | +€160 | +0.8% |
| Cash at bank and in hand | 54/58 | €3,248 | €627 | -€2,621 | -80.7% |
| Total equity and liabilities | 10/49 | €23,264 | €20,803 | -€2,461 | -10.6% |
| Equity | 10/15 | -€3,462 | -€7,959 | -€4,497 | -130% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,462 | -€10,959 | -€4,497 | -69.6% |
| Amounts payable | 17/49 | €26,726 | €28,762 | +€2,036 | +7.6% |
| Amounts payable within one year | 42/48 | €26,262 | €28,762 | +€2,500 | +9.5% |
| Financial debts | 43 | €20,501 | €21,198 | +€698 | +3.4% |
| Credit institutions | 430/8 | €20,501 | €21,198 | +€698 | +3.4% |
| Trade debts | 44 | €216 | €1,015 | +€798 | +369% |
| Suppliers | 440/4 | €216 | €1,015 | +€798 | +369% |
| Other amounts payable | 47/48 | €5,545 | €6,549 | +€1,004 | +18.1% |
| Accrued charges and deferred income | 492/3 | €464 | - | -€464 | |
| Other operating charges | 640/8 | €811 | €1,106 | +€295 | +36.3% |
| Gross operating margin | 9900 | -€518 | -€2,935 | -€2,417 | -467% |
| Operating profit (loss) | 9901 | -€1,329 | -€4,041 | -€2,712 | -204% |
| Financial charges | 65/66B | €84 | €456 | +€372 | +443% |
| Recurring financial charges | 65 | €84 | €456 | +€372 | +443% |
| Profit (loss) for the period before taxes | 9903 | -€1,413 | -€4,497 | -€3,084 | -218% |
| Profit (loss) for the period | 9904 | -€1,413 | -€4,497 | -€3,084 | -218% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,413 | -€4,497 | -€3,084 | -218% |
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 17 October 2026 via checked.be.