ON TIME TRADING: 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 TIME TRADING
Largest movements
- Tangible fixed assets -€6,613
no longer reported in 2025 (was €6,613)
- Receivables within one year +€5,674
up €5,674 (+106%), from €5,345 to €11,019
of which Other amounts receivable: +€4,028
- Cash +€4,695
up €4,695 (+231%), from €2,031 to €6,727
mainly Investment in fixed assets (net) (+€6,406) and Net result for the year (+€4,971)
- Profit (loss) carried forward +€6,554
up €6,554, from -€1,583 to €4,971
- Tax, wage and social debts -€3,762
down €3,762 (-60.1%), from €6,254 to €2,493
of which Taxes: -€5,012
- Trade debts +€2,545
new in 2025: €2,545
- Contributions -€1,000
down €1,000 (-11.1%), from €9,000 to €8,000
- Reserves -€442
no longer reported in 2025 (was €442)
- Gross operating margin +€8,633
new in 2025: €8,633
- Other operating charges +€2,153
new in 2025: €2,153
- Taxes +€1,243
new in 2025: €1,243
- Depreciation +€207
new in 2025: €207
From the 2024 result to the 2025 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
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 | €14,114 | €18,008 | +€3,895 | +27.6% |
| Fixed assets | 21/28 | €6,613 | - | -€6,613 | |
| Tangible fixed assets | 22/27 | €6,613 | - | -€6,613 | |
| Furniture and vehicles | 24 | €6,613 | - | -€6,613 | |
| Current assets | 29/58 | €7,501 | €18,008 | +€10,507 | +140% |
| Amounts receivable within one year | 40/41 | €5,345 | €11,019 | +€5,674 | +106% |
| Trade receivables | 40 | €2,462 | €4,108 | +€1,646 | +66.9% |
| Other amounts receivable | 41 | €2,883 | €6,911 | +€4,028 | +140% |
| Current investments | 50/53 | €32 | - | -€32 | |
| Cash at bank and in hand | 54/58 | €2,031 | €6,727 | +€4,695 | +231% |
| Deferred charges and accrued income | 490/1 | €93 | €262 | +€170 | +183% |
| Total equity and liabilities | 10/49 | €14,114 | €18,008 | +€3,895 | +27.6% |
| Equity | 10/15 | €7,859 | €12,971 | +€5,111 | +65.0% |
| Contributions | 10/11 | €9,000 | €8,000 | -€1,000 | -11.1% |
| Capital | 10 | €9,000 | - | -€9,000 | |
| Issued capital | 100 | €9,000 | - | -€9,000 | |
| Reserves | 13 | €442 | - | -€442 | |
| Non-distributable reserves | 130/1 | €442 | - | -€442 | |
| Legal reserve | 130 | €442 | - | -€442 | |
| Profit (loss) carried forward | 14 | -€1,583 | €4,971 | +€6,554 | |
| Amounts payable | 17/49 | €6,254 | €5,038 | -€1,217 | -19.5% |
| Amounts payable within one year | 42/48 | €6,254 | €5,038 | -€1,217 | -19.5% |
| Trade debts | 44 | - | €2,545 | +€2,545 | |
| Suppliers | 440/4 | - | €2,545 | +€2,545 | |
| Taxes, remuneration and social security | 45 | €6,254 | €2,493 | -€3,762 | -60.1% |
| Taxes | 450/3 | €6,254 | €1,243 | -€5,012 | -80.1% |
| Remuneration and social security | 454/9 | - | €1,250 | +€1,250 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €207 | +€207 | |
| Other operating charges | 640/8 | - | €2,153 | +€2,153 | |
| Gross operating margin | 9900 | - | €8,633 | +€8,633 | |
| Operating profit (loss) | 9901 | - | €6,273 | +€6,273 | |
| Financial charges | 65/66B | - | €60 | +€60 | |
| Recurring financial charges | 65 | - | €60 | +€60 | |
| Profit (loss) for the period before taxes | 9903 | - | €6,213 | +€6,213 | |
| Income taxes | 67/77 | - | €1,243 | +€1,243 | |
| Profit (loss) for the period | 9904 | - | €4,971 | +€4,971 | |
| Profit (loss) for the period to be appropriated | 9905 | €0 | €4,971 | +€4,971 |
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.