ON PURPOSE: 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.
ON PURPOSE
Largest movements
- Cash +€14,653
up €14,653 (+11.9%), from €123,113 to €137,766
mainly Net result for the year (+€15,925) and Depreciation (+€8,769)
- Receivables within one year +€13,904
up €13,904 (+44.8%), from €31,039 to €44,942
of which Other amounts receivable: +€21,174
- Tangible fixed assets -€2,591
down €2,591 (-20.8%), from €12,470 to €9,879
- Reserves +€15,000
up €15,000 (+44.3%), from €33,860 to €48,860
of which Distributable reserves: +€15,000
- Tax, wage and social debts +€7,865
up €7,865 (+24.5%), from €32,075 to €39,940
of which Taxes: +€5,823
- Gross operating margin +€28,683
up €28,683 (+45.2%), from €63,457 to €92,140
- Staff costs +€6,074
up €6,074 (+11.4%), from €53,241 to €59,315
- Taxes +€2,357
up €2,357 (+39.3%), from €6,000 to €8,357
- Depreciation -€1,847
down €1,847 (-17.4%), from €10,616 to €8,769
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 | €198,951 | €222,920 | +€23,969 | +12.0% |
| Fixed assets | 21/28 | €42,439 | €39,848 | -€2,591 | -6.1% |
| Tangible fixed assets | 22/27 | €12,470 | €9,879 | -€2,591 | -20.8% |
| Furniture and vehicles | 24 | €12,470 | €9,879 | -€2,591 | -20.8% |
| Financial fixed assets | 28 | €29,969 | €29,969 | = | 0.0% |
| Current assets | 29/58 | €156,512 | €183,072 | +€26,560 | +17.0% |
| Amounts receivable within one year | 40/41 | €31,039 | €44,942 | +€13,904 | +44.8% |
| Trade receivables | 40 | €31,039 | €23,769 | -€7,270 | -23.4% |
| Other amounts receivable | 41 | - | €21,174 | +€21,174 | |
| Cash at bank and in hand | 54/58 | €123,113 | €137,766 | +€14,653 | +11.9% |
| Deferred charges and accrued income | 490/1 | €2,360 | €364 | -€1,996 | -84.6% |
| Total equity and liabilities | 10/49 | €198,951 | €222,920 | +€23,969 | +12.0% |
| Equity | 10/15 | €164,035 | €179,960 | +€15,925 | +9.7% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €33,860 | €48,860 | +€15,000 | +44.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €32,000 | €47,000 | +€15,000 | +46.9% |
| Profit (loss) carried forward | 14 | €128,675 | €129,600 | +€925 | +0.7% |
| Amounts payable | 17/49 | €34,916 | €42,960 | +€8,044 | +23.0% |
| Amounts payable within one year | 42/48 | €34,916 | €42,960 | +€8,044 | +23.0% |
| Trade debts | 44 | €2,841 | €3,020 | +€179 | +6.3% |
| Suppliers | 440/4 | €2,841 | €3,020 | +€179 | +6.3% |
| Taxes, remuneration and social security | 45 | €32,075 | €39,940 | +€7,865 | +24.5% |
| Taxes | 450/3 | €13,530 | €19,354 | +€5,823 | +43.0% |
| Remuneration and social security | 454/9 | €18,545 | €20,586 | +€2,041 | +11.0% |
| Remuneration, social security and pensions | 62 | €53,241 | €59,315 | +€6,074 | +11.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,616 | €8,769 | -€1,847 | -17.4% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €63,457 | €92,140 | +€28,683 | +45.2% |
| Operating profit (loss) | 9901 | -€788 | €23,656 | +€24,444 | |
| Financial income | 75/76B | €464 | €708 | +€244 | +52.5% |
| Recurring financial income | 75 | €464 | €708 | +€244 | +52.5% |
| Financial charges | 65/66B | €98 | €81 | -€17 | -17.1% |
| Recurring financial charges | 65 | €98 | €81 | -€17 | -17.1% |
| Profit (loss) for the period before taxes | 9903 | -€422 | €24,283 | +€24,704 | |
| Income taxes | 67/77 | €6,000 | €8,357 | +€2,357 | +39.3% |
| Profit (loss) for the period | 9904 | -€6,422 | €15,925 | +€22,347 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,422 | €15,925 | +€22,347 |
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 18 October 2026 via checked.be.