One Shot Concept: 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 Shot Concept
Largest movements
- Receivables within one year +€1.8m
up €1.8m (+120%), from €1.5m to €3.4m
of which Trade receivables: +€1.5m
- Stocks and contracts +€500,756
up €500,756 (+31.6%), from €1.6m to €2.1m
- Cash +€278,269
up €278,269 (+28.3%), from €983,601 to €1.3m
mainly Trade debts (+€1.9m) and Net result for the year (+€718,990)
- Trade debts +€1.9m
up €1.9m (+160%), from €1.2m to €3.1m
- Other debts +€464,276
up €464,276 (+90.8%), from €511,552 to €975,829
- Profit (loss) carried forward +€218,990
up €218,990 (+12.1%), from €1.8m to €2.0m
- Gross operating margin -€196,428
down €196,428 (-15.5%), from €1.3m to €1.1m
- Taxes -€26,444
down €26,444 (-9.9%), from €266,132 to €239,688
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 | €4,170,136 | €6,761,623 | +€2.6m | +62.1% |
| Fixed assets | 21/28 | €70,067 | €44,571 | -€25,496 | -36.4% |
| Tangible fixed assets | 22/27 | €69,079 | €43,583 | -€25,496 | -36.9% |
| Plant, machinery and equipment | 23 | €55,444 | €34,349 | -€21,095 | -38.0% |
| Furniture and vehicles | 24 | €10,139 | €7,207 | -€2,933 | -28.9% |
| Other tangible fixed assets | 26 | €3,496 | €2,027 | -€1,468 | -42.0% |
| Financial fixed assets | 28 | €988 | €988 | = | 0.0% |
| Current assets | 29/58 | €4,100,069 | €6,717,052 | +€2.6m | +63.8% |
| Stocks and contracts in progress | 3 | €1,586,413 | €2,087,169 | +€500,756 | +31.6% |
| Stocks | 30/36 | €1,586,413 | €2,087,169 | +€500,756 | +31.6% |
| Amounts receivable within one year | 40/41 | €1,529,739 | €3,367,171 | +€1.8m | +120% |
| Trade receivables | 40 | €1,257,639 | €2,757,363 | +€1.5m | +119% |
| Other amounts receivable | 41 | €272,099 | €609,809 | +€337,710 | +124% |
| Cash at bank and in hand | 54/58 | €983,601 | €1,261,870 | +€278,269 | +28.3% |
| Deferred charges and accrued income | 490/1 | €316 | €842 | +€525 | +166% |
| Total equity and liabilities | 10/49 | €4,170,136 | €6,761,623 | +€2.6m | +62.1% |
| Equity | 10/15 | €2,262,546 | €2,481,536 | +€218,990 | +9.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €431,860 | €431,860 | = | 0.0% |
| Distributable reserves | 133 | €431,860 | €431,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,812,086 | €2,031,076 | +€218,990 | +12.1% |
| Amounts payable | 17/49 | €1,907,590 | €4,280,087 | +€2.4m | +124% |
| Amounts payable within one year | 42/48 | €1,902,397 | €4,279,487 | +€2.4m | +125% |
| Current portion of amounts payable after more than one year | 42 | €164,379 | €163,354 | -€1,024 | -0.6% |
| Financial debts | 43 | - | €192 | +€192 | |
| Credit institutions | 430/8 | - | €192 | +€192 | |
| Trade debts | 44 | €1,197,059 | €3,117,137 | +€1.9m | +160% |
| Suppliers | 440/4 | €1,197,059 | €3,117,137 | +€1.9m | +160% |
| Taxes, remuneration and social security | 45 | €29,408 | €22,974 | -€6,433 | -21.9% |
| Taxes | 450/3 | €16,132 | €16,132 | = | 0.0% |
| Remuneration and social security | 454/9 | €13,276 | €6,842 | -€6,433 | -48.5% |
| Other amounts payable | 47/48 | €511,552 | €975,829 | +€464,276 | +90.8% |
| Accrued charges and deferred income | 492/3 | €5,192 | €600 | -€4,593 | -88.4% |
| Remuneration, social security and pensions | 62 | €75,135 | €77,913 | +€2,778 | +3.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,576 | €25,496 | -€1,079 | -4.1% |
| Other operating charges | 640/8 | €1,095 | €1,256 | +€161 | +14.7% |
| Gross operating margin | 9900 | €1,268,637 | €1,072,209 | -€196,428 | -15.5% |
| Operating profit (loss) | 9901 | €1,165,832 | €967,544 | -€198,287 | -17.0% |
| Financial income | 75/76B | €2,124 | €2,340 | +€216 | +10.2% |
| Recurring financial income | 75 | €2,124 | €2,340 | +€216 | +10.2% |
| Financial charges | 65/66B | €3,439 | €11,205 | +€7,766 | +226% |
| Recurring financial charges | 65 | €3,439 | €11,205 | +€7,766 | +226% |
| Profit (loss) for the period before taxes | 9903 | €1,164,517 | €958,679 | -€205,838 | -17.7% |
| Income taxes | 67/77 | €266,132 | €239,688 | -€26,444 | -9.9% |
| Profit (loss) for the period | 9904 | €898,385 | €718,990 | -€179,394 | -20.0% |
| Profit (loss) for the period to be appropriated | 9905 | €898,385 | €718,990 | -€179,394 | -20.0% |
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 17 October 2026 via checked.be.