ONE DAY: 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.
ONE DAY
Largest movements
- Receivables within one year +€11,688
up €11,688 (+105.1%), from €11,126 to €22,814
of which Trade receivables: +€15,740
- Cash -€7,671
down €7,671 (-25.3%), from €30,301 to €22,630
mainly Contributions, distributions and other (-€14,029) and Receivables within one year (-€11,688)
- Deferred charges and accrued income -€7,613
down €7,613 (-66.3%), from €11,484 to €3,870
- Tangible fixed assets -€837
down €837 (-9.6%), from €8,763 to €7,926
of which Plant, machinery and equipment: -€2,430
- Reserves -€7,700
down €7,700 (-18.4%), from €41,848 to €34,147
- Profit (loss) carried forward +€2,589
up €2,589, from -€2,589 to €0
- Tax, wage and social debts +€2,185
up €2,185 (+17.7%), from €12,346 to €14,531
of which Taxes: +€2,185
- Trade debts -€1,507
down €1,507 (-36.0%), from €4,189 to €2,682
- Gross operating margin +€15,419
up €15,419 (+254.5%), from €6,058 to €21,477
- Taxes +€3,934
up €3,934 (+198.8%), from €1,979 to €5,912
- Other operating charges -€290
down €290 (-28.5%), from €1,019 to €728
- Depreciation +€259
up €259 (+4.7%), from €5,476 to €5,734
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.
Cash bridge derived
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 | €61,994 | €57,561 | -€4,433 | -7.2% |
| Fixed assets | 21/28 | €9,083 | €8,246 | -€837 | -9.2% |
| Tangible fixed assets | 22/27 | €8,763 | €7,926 | -€837 | -9.6% |
| Plant, machinery and equipment | 23 | €5,325 | €2,895 | -€2,430 | -45.6% |
| Furniture and vehicles | 24 | €3,439 | €5,031 | +€1,593 | +46.3% |
| Financial fixed assets | 28 | €320 | €320 | = | 0.0% |
| Current assets | 29/58 | €52,911 | €49,315 | -€3,596 | -6.8% |
| Amounts receivable within one year | 40/41 | €11,126 | €22,814 | +€11,688 | +105.1% |
| Trade receivables | 40 | €6,391 | €22,131 | +€15,740 | +246.3% |
| Other amounts receivable | 41 | €4,735 | €684 | -€4,051 | -85.6% |
| Cash at bank and in hand | 54/58 | €30,301 | €22,630 | -€7,671 | -25.3% |
| Deferred charges and accrued income | 490/1 | €11,484 | €3,870 | -€7,613 | -66.3% |
| Total equity and liabilities | 10/49 | €61,994 | €57,561 | -€4,433 | -7.2% |
| Equity | 10/15 | €45,459 | €40,347 | -€5,111 | -11.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €41,848 | €34,147 | -€7,700 | -18.4% |
| Distributable reserves | 133 | €41,848 | €34,147 | -€7,700 | -18.4% |
| Profit (loss) carried forward | 14 | -€2,589 | €0 | +€2,589 | |
| Amounts payable | 17/49 | €16,535 | €17,213 | +€678 | +4.1% |
| Amounts payable within one year | 42/48 | €16,535 | €17,213 | +€678 | +4.1% |
| Trade debts | 44 | €4,189 | €2,682 | -€1,507 | -36.0% |
| Suppliers | 440/4 | €4,189 | €2,682 | -€1,507 | -36.0% |
| Taxes, remuneration and social security | 45 | €12,346 | €14,531 | +€2,185 | +17.7% |
| Taxes | 450/3 | €10,346 | €12,531 | +€2,185 | +21.1% |
| Remuneration and social security | 454/9 | €2,000 | €2,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,476 | €5,734 | +€259 | +4.7% |
| Other operating charges | 640/8 | €1,019 | €728 | -€290 | -28.5% |
| Gross operating margin | 9900 | €6,058 | €21,477 | +€15,419 | +254.5% |
| Operating profit (loss) | 9901 | -€436 | €15,014 | +€15,451 | |
| Financial income | 75/76B | €9 | €4 | -€5 | -56.6% |
| Recurring financial income | 75 | €9 | €4 | -€5 | -56.6% |
| Financial charges | 65/66B | €183 | €188 | +€5 | +2.6% |
| Recurring financial charges | 65 | €183 | €188 | +€5 | +2.6% |
| Profit (loss) for the period before taxes | 9903 | -€610 | €14,831 | +€15,441 | |
| Income taxes | 67/77 | €1,979 | €5,912 | +€3,934 | +198.8% |
| Profit (loss) for the period | 9904 | -€2,589 | €8,918 | +€11,507 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,589 | €8,918 | +€11,507 |
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 12 October 2026 via checked.be.