Nummer Acht: 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 Acht
Largest movements
- Cash +€91,345
up €91,345 (+373%), from €24,482 to €115,827
mainly Current investments (+€35,000) and Net result for the year (+€29,471)
- Current investments -€35,000
no longer reported in 2025 (was €35,000)
- Receivables within one year -€21,108
down €21,108 (-85.4%), from €24,708 to €3,600
- Reserves +€29,471
up €29,471 (+49.9%), from €59,050 to €88,521
- Tax, wage and social debts +€6,793
up €6,793 (+28.3%), from €23,983 to €30,776
- Gross operating margin -€28,087
down €28,087 (-41.0%), from €68,472 to €40,385
- Taxes -€6,955
down €6,955 (-39.9%), from €17,436 to €10,480
- Financial income +€1,248
up €1,248 (+2,244%), from €56 to €1,303
- Depreciation +€768
up €768 (+1,730%), from €44 to €812
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 | €87,083 | €121,507 | +€34,424 | +39.5% |
| Fixed assets | 21/28 | €2,893 | €2,080 | -€812 | -28.1% |
| Tangible fixed assets | 22/27 | €2,393 | €1,580 | -€812 | -34.0% |
| Plant, machinery and equipment | 23 | €2,393 | €1,580 | -€812 | -34.0% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €84,190 | €119,427 | +€35,237 | +41.9% |
| Amounts receivable within one year | 40/41 | €24,708 | €3,600 | -€21,108 | -85.4% |
| Trade receivables | 40 | €24,708 | €3,600 | -€21,108 | -85.4% |
| Current investments | 50/53 | €35,000 | - | -€35,000 | |
| Cash at bank and in hand | 54/58 | €24,482 | €115,827 | +€91,345 | +373% |
| Total equity and liabilities | 10/49 | €87,083 | €121,507 | +€34,424 | +39.5% |
| Equity | 10/15 | €61,050 | €90,521 | +€29,471 | +48.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €59,050 | €88,521 | +€29,471 | +49.9% |
| Distributable reserves | 133 | €59,050 | €88,521 | +€29,471 | +49.9% |
| Amounts payable | 17/49 | €26,033 | €30,986 | +€4,953 | +19.0% |
| Amounts payable within one year | 42/48 | €26,033 | €30,986 | +€4,953 | +19.0% |
| Trade debts | 44 | €817 | €158 | -€659 | -80.7% |
| Suppliers | 440/4 | €817 | €158 | -€659 | -80.7% |
| Taxes, remuneration and social security | 45 | €23,983 | €30,776 | +€6,793 | +28.3% |
| Taxes | 450/3 | €23,983 | €30,776 | +€6,793 | +28.3% |
| Other amounts payable | 47/48 | €1,233 | €52 | -€1,181 | -95.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44 | €812 | +€768 | +1,730% |
| Other operating charges | 640/8 | €815 | €834 | +€19 | +2.4% |
| Gross operating margin | 9900 | €68,472 | €40,385 | -€28,087 | -41.0% |
| Operating profit (loss) | 9901 | €67,612 | €38,738 | -€28,875 | -42.7% |
| Financial income | 75/76B | €56 | €1,303 | +€1,248 | +2,244% |
| Recurring financial income | 75 | €56 | €1,303 | +€1,248 | +2,244% |
| Financial charges | 65/66B | €92 | €89 | -€2 | -2.5% |
| Recurring financial charges | 65 | €92 | €89 | -€2 | -2.5% |
| Profit (loss) for the period before taxes | 9903 | €67,576 | €39,952 | -€27,625 | -40.9% |
| Income taxes | 67/77 | €17,436 | €10,480 | -€6,955 | -39.9% |
| Profit (loss) for the period | 9904 | €50,141 | €29,471 | -€20,669 | -41.2% |
| Profit (loss) for the period to be appropriated | 9905 | €50,141 | €29,471 | -€20,669 | -41.2% |
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.