ONE TO TREE MANAGEMENT: 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 TO TREE MANAGEMENT
Largest movements
- Tangible fixed assets -€10,692
down €10,692 (-20.3%), from €52,782 to €42,090
of which Furniture and vehicles: -€10,062
- Cash -€7,034
down €7,034 (-32.6%), from €21,608 to €14,574
mainly Other debts (-€31,441) and Investment in fixed assets (net) (-€3,418)
- Deferred charges and accrued income -€2,940
down €2,940 (-91.3%), from €3,221 to €280
- Other debts -€31,441
down €31,441 (-60.7%), from €51,835 to €20,393
- Contributions +€7,000
up €7,000 (+233%), from €3,000 to €10,000
- Profit (loss) carried forward +€2,257
up €2,257 (+21.7%), from €10,384 to €12,641
- Tax, wage and social debts +€1,318
up €1,318 (+29.7%), from €4,437 to €5,755
- Gross operating margin -€12,988
down €12,988 (-40.5%), from €32,050 to €19,062
- Other operating charges -€2,697
down €2,697 (-74.4%), from €3,624 to €927
- Taxes -€2,024
down €2,024 (-62.4%), from €3,242 to €1,219
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 | €80,745 | €60,447 | -€20,298 | -25.1% |
| Fixed assets | 21/28 | €53,241 | €42,830 | -€10,411 | -19.6% |
| Intangible fixed assets | 21 | €459 | €740 | +€281 | +61.3% |
| Tangible fixed assets | 22/27 | €52,782 | €42,090 | -€10,692 | -20.3% |
| Land and buildings | 22 | €2,706 | €2,075 | -€630 | -23.3% |
| Furniture and vehicles | 24 | €50,077 | €40,015 | -€10,062 | -20.1% |
| Current assets | 29/58 | €27,504 | €17,617 | -€9,887 | -35.9% |
| Amounts receivable within one year | 40/41 | €2,676 | €2,763 | +€87 | +3.2% |
| Trade receivables | 40 | €2,676 | €2,763 | +€87 | +3.2% |
| Cash at bank and in hand | 54/58 | €21,608 | €14,574 | -€7,034 | -32.6% |
| Deferred charges and accrued income | 490/1 | €3,221 | €280 | -€2,940 | -91.3% |
| Total equity and liabilities | 10/49 | €80,745 | €60,447 | -€20,298 | -25.1% |
| Equity | 10/15 | €13,384 | €22,641 | +€9,257 | +69.2% |
| Contributions | 10/11 | €3,000 | €10,000 | +€7,000 | +233% |
| Profit (loss) carried forward | 14 | €10,384 | €12,641 | +€2,257 | +21.7% |
| Amounts payable | 17/49 | €67,361 | €37,806 | -€29,555 | -43.9% |
| Amounts payable after more than one year | 17 | €10,000 | €10,000 | = | 0.0% |
| Financial debts | 170/4 | €10,000 | €10,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €56,630 | €26,495 | -€30,135 | -53.2% |
| Trade debts | 44 | €358 | €347 | -€11 | -3.2% |
| Suppliers | 440/4 | €358 | €347 | -€11 | -3.2% |
| Taxes, remuneration and social security | 45 | €4,437 | €5,755 | +€1,318 | +29.7% |
| Taxes | 450/3 | €4,437 | €5,755 | +€1,318 | +29.7% |
| Other amounts payable | 47/48 | €51,835 | €20,393 | -€31,441 | -60.7% |
| Accrued charges and deferred income | 492/3 | €732 | €1,312 | +€580 | +79.3% |
| Non-recurring operating income | 76A | €5,175 | €2,277 | -€2,898 | -56.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,026 | €13,829 | -€197 | -1.4% |
| Other operating charges | 640/8 | €3,624 | €927 | -€2,697 | -74.4% |
| Gross operating margin | 9900 | €32,050 | €19,062 | -€12,988 | -40.5% |
| Operating profit (loss) | 9901 | €14,401 | €4,307 | -€10,094 | -70.1% |
| Financial income | 75/76B | €3 | €3 | = | 0.0% |
| Recurring financial income | 75 | €3 | €3 | = | 0.0% |
| Financial charges | 65/66B | €778 | €835 | +€57 | +7.3% |
| Recurring financial charges | 65 | €778 | €835 | +€57 | +7.3% |
| Profit (loss) for the period before taxes | 9903 | €13,626 | €3,475 | -€10,151 | -74.5% |
| Income taxes | 67/77 | €3,242 | €1,219 | -€2,024 | -62.4% |
| Profit (loss) for the period | 9904 | €10,384 | €2,257 | -€8,127 | -78.3% |
| Profit (loss) for the period to be appropriated | 9905 | €10,384 | €2,257 | -€8,127 | -78.3% |
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.