OFF MENU: what changed
OFF MENU
Largest movements
- Cash -€34,350
down €34,350 (-75.5%), from €45,498 to €11,148
mainly Net result for the year (-€44,031) and Receivables within one year (-€31,046)
- Receivables within one year +€31,046
up €31,046 (+732%), from €4,242 to €35,288
of which Other amounts receivable: +€22,819
- Profit (loss) carried forward -€44,031
down €44,031 (-586%), from -€7,512 to -€51,543
- Trade debts +€26,993
up €26,993 (+67.7%), from €39,869 to €66,861
- Tax, wage and social debts +€20,563
new in 2025: €20,563
- Other debts -€6,606
down €6,606 (-89.5%), from €7,383 to €777
- Gross operating margin -€54,020
down €54,020, from €11,386 to -€42,635
- Other operating charges -€4,271
down €4,271 (-90.9%), from €4,697 to €427
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €49,740 | €46,659 | -€3,081 | -6.2% |
| Current assets | 29/58 | €49,740 | €46,659 | -€3,081 | -6.2% |
| Amounts receivable within one year | 40/41 | €4,242 | €35,288 | +€31,046 | +732% |
| Trade receivables | 40 | €108 | €8,335 | +€8,227 | +7,643% |
| Other amounts receivable | 41 | €4,134 | €26,953 | +€22,819 | +552% |
| Cash at bank and in hand | 54/58 | €45,498 | €11,148 | -€34,350 | -75.5% |
| Deferred charges and accrued income | 490/1 | - | €222 | +€222 | |
| Total equity and liabilities | 10/49 | €49,740 | €46,659 | -€3,081 | -6.2% |
| Equity | 10/15 | €2,488 | -€41,543 | -€44,031 | |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,512 | -€51,543 | -€44,031 | -586% |
| Amounts payable | 17/49 | €47,252 | €88,202 | +€40,950 | +86.7% |
| Amounts payable within one year | 42/48 | €47,252 | €88,202 | +€40,950 | +86.7% |
| Trade debts | 44 | €39,869 | €66,861 | +€26,993 | +67.7% |
| Suppliers | 440/4 | €39,869 | €66,861 | +€26,993 | +67.7% |
| Taxes, remuneration and social security | 45 | - | €20,563 | +€20,563 | |
| Taxes | 450/3 | - | €20,563 | +€20,563 | |
| Other amounts payable | 47/48 | €7,383 | €777 | -€6,606 | -89.5% |
| Other operating charges | 640/8 | €4,697 | €427 | -€4,271 | -90.9% |
| Gross operating margin | 9900 | €11,386 | -€42,635 | -€54,020 | |
| Operating profit (loss) | 9901 | €6,688 | -€43,061 | -€49,750 | |
| Financial income | 75/76B | €3 | €7 | +€3 | +97.6% |
| Recurring financial income | 75 | €3 | €7 | +€3 | +97.6% |
| Financial charges | 65/66B | €827 | €977 | +€150 | +18.1% |
| Recurring financial charges | 65 | €827 | €977 | +€150 | +18.1% |
| Profit (loss) for the period before taxes | 9903 | €5,865 | -€44,031 | -€49,896 | |
| Profit (loss) for the period | 9904 | €5,865 | -€44,031 | -€49,896 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,865 | -€44,031 | -€49,896 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.