NUMMER: 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.
NUMMER
Largest movements
- Receivables within one year +€47,960
up €47,960 (+36.3%), from €132,227 to €180,187
of which Other amounts receivable: +€49,305
- Cash +€31,982
up €31,982 (+159432.8%), from €20 to €32,002
mainly Net result for the year (+€97,593) and Depreciation (+€10,612)
- Deferred charges and accrued income +€19,250
new in 2025: €19,250
- Tangible fixed assets +€4,769
up €4,769 (+44.3%), from €10,753 to €15,522
of which Furniture and vehicles: +€8,629
- Reserves +€58,197
up €58,197 (+50.0%), from €116,475 to €174,672
- Profit (loss) carried forward +€39,396
up €39,396 (+67.7%), from €58,197 to €97,593
- Tax, wage and social debts +€3,185
up €3,185 (+10.8%), from €29,357 to €32,542
of which Taxes: +€5,675
- Gross operating margin +€56,006
up €56,006 (+73.5%), from €76,226 to €132,232
- Taxes +€14,243
up €14,243 (+80.9%), from €17,608 to €31,851
- Depreciation +€6,384
up €6,384 (+151.0%), from €4,228 to €10,612
- Financial income +€2,153
up €2,153 (+30.4%), from €7,092 to €9,245
- Financial charges -€1,565
down €1,565 (-67.3%), from €2,325 to €760
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 | €213,925 | €317,061 | +€103,136 | +48.2% |
| Fixed assets | 21/28 | €11,578 | €15,522 | +€3,944 | +34.1% |
| Tangible fixed assets | 22/27 | €10,753 | €15,522 | +€4,769 | +44.3% |
| Plant, machinery and equipment | 23 | €7,332 | €3,472 | -€3,860 | -52.6% |
| Furniture and vehicles | 24 | €421 | €9,050 | +€8,629 | +2049.5% |
| Other tangible fixed assets | 26 | €3,000 | €3,000 | = | 0.0% |
| Financial fixed assets | 28 | €825 | - | -€825 | |
| Current assets | 29/58 | €202,347 | €301,539 | +€99,192 | +49.0% |
| Amounts receivable after more than one year | 29 | €70,100 | €70,100 | = | 0.0% |
| Other amounts receivable | 291 | €70,100 | €70,100 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €132,227 | €180,187 | +€47,960 | +36.3% |
| Trade receivables | 40 | €23,610 | €22,264 | -€1,346 | -5.7% |
| Other amounts receivable | 41 | €108,617 | €157,923 | +€49,305 | +45.4% |
| Cash at bank and in hand | 54/58 | €20 | €32,002 | +€31,982 | +159432.8% |
| Deferred charges and accrued income | 490/1 | - | €19,250 | +€19,250 | |
| Total equity and liabilities | 10/49 | €213,925 | €317,061 | +€103,136 | +48.2% |
| Equity | 10/15 | €178,672 | €276,265 | +€97,593 | +54.6% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €116,475 | €174,672 | +€58,197 | +50.0% |
| Distributable reserves | 133 | €116,475 | €174,672 | +€58,197 | +50.0% |
| Profit (loss) carried forward | 14 | €58,197 | €97,593 | +€39,396 | +67.7% |
| Amounts payable | 17/49 | €35,254 | €40,797 | +€5,543 | +15.7% |
| Amounts payable within one year | 42/48 | €35,254 | €40,797 | +€5,543 | +15.7% |
| Trade debts | 44 | €5,896 | €8,254 | +€2,358 | +40.0% |
| Suppliers | 440/4 | €5,896 | €8,254 | +€2,358 | +40.0% |
| Taxes, remuneration and social security | 45 | €29,357 | €32,542 | +€3,185 | +10.8% |
| Taxes | 450/3 | €26,868 | €32,542 | +€5,675 | +21.1% |
| Remuneration and social security | 454/9 | €2,490 | - | -€2,490 | |
| Other amounts payable | 47/48 | - | €0 | +€0 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,228 | €10,612 | +€6,384 | +151.0% |
| Other operating charges | 640/8 | €961 | €661 | -€299 | -31.2% |
| Gross operating margin | 9900 | €76,226 | €132,232 | +€56,006 | +73.5% |
| Operating profit (loss) | 9901 | €71,037 | €120,959 | +€49,921 | +70.3% |
| Financial income | 75/76B | €7,092 | €9,245 | +€2,153 | +30.4% |
| Recurring financial income | 75 | €7,092 | €9,245 | +€2,153 | +30.4% |
| Financial charges | 65/66B | €2,325 | €760 | -€1,565 | -67.3% |
| Recurring financial charges | 65 | €2,325 | €760 | -€1,565 | -67.3% |
| Profit (loss) for the period before taxes | 9903 | €75,805 | €129,444 | +€53,639 | +70.8% |
| Income taxes | 67/77 | €17,608 | €31,851 | +€14,243 | +80.9% |
| Profit (loss) for the period | 9904 | €58,197 | €97,593 | +€39,396 | +67.7% |
| Profit (loss) for the period to be appropriated | 9905 | €58,197 | €97,593 | +€39,396 | +67.7% |
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 9 October 2026 via checked.be.