ONE-STOP SOLUTION: 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-STOP SOLUTION
Largest movements
- Cash +€32,670
up €32,670 (+32.9%), from €99,161 to €131,831
mainly Net result for the year (+€54,216) and Receivables within one year (+€22,597)
- Receivables within one year -€22,597
down €22,597 (-72.8%), from €31,040 to €8,443
of which Trade receivables: -€19,697
- Receivables after one year +€7,176
new in 2025: €7,176
- Tangible fixed assets +€4,448
up €4,448 (+75.7%), from €5,873 to €10,321
of which Furniture and vehicles: +€6,719
- Deferred charges and accrued income +€3,170
new in 2025: €3,170
- Reserves +€27,439
up €27,439 (+24.8%), from €110,559 to €137,998
- Tax, wage and social debts -€7,205
down €7,205 (-39.4%), from €18,271 to €11,066
of which Taxes: -€8,705
- Trade debts +€2,979
up €2,979 (+426.5%), from €698 to €3,678
- Other debts +€2,000
new in 2025: €2,000
- Gross operating margin +€47,318
up €47,318 (+129.7%), from €36,482 to €83,800
- Taxes +€12,747
up €12,747 (+115.0%), from €11,089 to €23,836
- Depreciation +€3,061
up €3,061 (+167.9%), from €1,823 to €4,884
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 | €136,074 | €160,942 | +€24,869 | +18.3% |
| Fixed assets | 21/28 | €5,873 | €10,321 | +€4,448 | +75.7% |
| Tangible fixed assets | 22/27 | €5,873 | €10,321 | +€4,448 | +75.7% |
| Plant, machinery and equipment | 23 | €2,908 | - | -€2,908 | |
| Furniture and vehicles | 24 | €2,965 | €9,684 | +€6,719 | +226.6% |
| Other tangible fixed assets | 26 | - | €637 | +€637 | |
| Current assets | 29/58 | €130,201 | €150,621 | +€20,420 | +15.7% |
| Amounts receivable after more than one year | 29 | - | €7,176 | +€7,176 | |
| Other amounts receivable | 291 | - | €7,176 | +€7,176 | |
| Amounts receivable within one year | 40/41 | €31,040 | €8,443 | -€22,597 | -72.8% |
| Trade receivables | 40 | €25,976 | €6,279 | -€19,697 | -75.8% |
| Other amounts receivable | 41 | €5,064 | €2,164 | -€2,900 | -57.3% |
| Cash at bank and in hand | 54/58 | €99,161 | €131,831 | +€32,670 | +32.9% |
| Deferred charges and accrued income | 490/1 | - | €3,170 | +€3,170 | |
| Total equity and liabilities | 10/49 | €136,074 | €160,942 | +€24,869 | +18.3% |
| Equity | 10/15 | €116,759 | €144,198 | +€27,439 | +23.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €110,559 | €137,998 | +€27,439 | +24.8% |
| Distributable reserves | 133 | €110,559 | €137,998 | +€27,439 | +24.8% |
| Amounts payable | 17/49 | €19,315 | €16,744 | -€2,570 | -13.3% |
| Amounts payable within one year | 42/48 | €18,970 | €16,744 | -€2,225 | -11.7% |
| Trade debts | 44 | €698 | €3,678 | +€2,979 | +426.5% |
| Suppliers | 440/4 | €698 | €3,678 | +€2,979 | +426.5% |
| Taxes, remuneration and social security | 45 | €18,271 | €11,066 | -€7,205 | -39.4% |
| Taxes | 450/3 | €18,271 | €9,567 | -€8,705 | -47.6% |
| Remuneration and social security | 454/9 | - | €1,500 | +€1,500 | |
| Other amounts payable | 47/48 | - | €2,000 | +€2,000 | |
| Accrued charges and deferred income | 492/3 | €345 | - | -€345 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,823 | €4,884 | +€3,061 | +167.9% |
| Other operating charges | 640/8 | €1,115 | €750 | -€365 | -32.7% |
| Gross operating margin | 9900 | €36,482 | €83,800 | +€47,318 | +129.7% |
| Operating profit (loss) | 9901 | €33,544 | €78,166 | +€44,622 | +133.0% |
| Financial income | 75/76B | €158 | €0 | -€158 | -99.9% |
| Recurring financial income | 75 | €158 | €0 | -€158 | -99.9% |
| Financial charges | 65/66B | €102 | €114 | +€12 | +11.9% |
| Recurring financial charges | 65 | €102 | €114 | +€12 | +11.9% |
| Profit (loss) for the period before taxes | 9903 | €33,600 | €78,052 | +€44,452 | +132.3% |
| Income taxes | 67/77 | €11,089 | €23,836 | +€12,747 | +115.0% |
| Profit (loss) for the period | 9904 | €22,511 | €54,216 | +€31,705 | +140.8% |
| Profit (loss) for the period to be appropriated | 9905 | €22,511 | €54,216 | +€31,705 | +140.8% |
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 9 October 2026 via checked.be.