O-71: 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.
O-71
Largest movements
- Tangible fixed assets -€18,608
down €18,608 (-41.8%), from €44,521 to €25,913
- Cash -€17,212
down €17,212 (-98.8%), from €17,418 to €207
mainly Net result for the year (-€37,351) and Trade debts (-€1,890)
- Profit (loss) carried forward -€37,351
new in 2025: -€37,351
- Other debts +€3,422
new in 2025: €3,422
- Trade debts -€1,890
no longer reported in 2025 (was €1,890)
- Gross operating margin -€33,586
down €33,586, from €18,559 to -€15,027
- Other operating charges +€2,489
up €2,489 (+1,976%), from €126 to €2,615
- Financial charges +€1,101
up €1,101 (+478,770%), from €0 to €1,101
- Depreciation -€1,058
down €1,058 (-5.4%), from €19,666 to €18,608
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 | €69,939 | €34,120 | -€35,820 | -51.2% |
| Fixed assets | 21/28 | €44,521 | €25,913 | -€18,608 | -41.8% |
| Tangible fixed assets | 22/27 | €44,521 | €25,913 | -€18,608 | -41.8% |
| Land and buildings | 22 | €44,521 | €25,913 | -€18,608 | -41.8% |
| Current assets | 29/58 | €25,418 | €8,207 | -€17,212 | -67.7% |
| Amounts receivable within one year | 40/41 | €8,000 | €8,000 | = | 0.0% |
| Other amounts receivable | 41 | €8,000 | €8,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €17,418 | €207 | -€17,212 | -98.8% |
| Total equity and liabilities | 10/49 | €69,939 | €34,120 | -€35,820 | -51.2% |
| Equity | 10/15 | €68,049 | €30,698 | -€37,351 | -54.9% |
| Contributions | 10/11 | €44,621 | €44,621 | = | 0.0% |
| Reserves | 13 | €23,429 | €23,429 | = | 0.0% |
| Non-distributable reserves | 130/1 | €8,365 | €8,365 | = | 0.0% |
| Other | 1319 | €8,365 | €8,365 | = | 0.0% |
| Tax-exempt reserves | 132 | €5,108 | €5,108 | = | 0.0% |
| Distributable reserves | 133 | €9,956 | €9,956 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€37,351 | -€37,351 | |
| Amounts payable | 17/49 | €1,890 | €3,422 | +€1,532 | +81.0% |
| Amounts payable within one year | 42/48 | €1,890 | €3,422 | +€1,532 | +81.0% |
| Trade debts | 44 | €1,890 | - | -€1,890 | |
| Suppliers | 440/4 | €1,890 | - | -€1,890 | |
| Other amounts payable | 47/48 | - | €3,422 | +€3,422 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,666 | €18,608 | -€1,058 | -5.4% |
| Other operating charges | 640/8 | €126 | €2,615 | +€2,489 | +1,976% |
| Gross operating margin | 9900 | €18,559 | -€15,027 | -€33,586 | |
| Operating profit (loss) | 9901 | -€1,232 | -€36,250 | -€35,018 | -2,841% |
| Financial charges | 65/66B | €0 | €1,101 | +€1,101 | +478,770% |
| Recurring financial charges | 65 | €0 | €1,101 | +€1,101 | +478,770% |
| Profit (loss) for the period before taxes | 9903 | -€1,233 | -€37,351 | -€36,119 | -2,930% |
| Profit (loss) for the period | 9904 | -€1,233 | -€37,351 | -€36,119 | -2,930% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,233 | -€37,351 | -€36,119 | -2,930% |
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.