One2q: what changed
Two fiscal 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.
One2q
Largest movements
- Cash -€37,421
down €37,421 (-38.4%), from €97,546 to €60,125
mainly Net result for the year (-€18,396) and Receivables within one year (-€18,100)
- Receivables within one year +€18,100
up €18,100 (+115.3%), from €15,699 to €33,799
of which Trade receivables: +€16,057
- Tangible fixed assets -€1,219
down €1,219 (-29.7%), from €4,110 to €2,890
- Profit (loss) carried forward -€18,396
down €18,396 (-17.3%), from €106,105 to €87,709
- Tax, wage and social debts -€1,525
down €1,525 (-18.8%), from €8,111 to €6,586
- Gross operating margin -€58,272
down €58,272, from €42,747 to -€15,525
- Taxes -€8,129
down €8,129 (-98.3%), from €8,270 to €141
- Depreciation -€5,286
down €5,286 (-81.3%), from €6,505 to €1,219
- Financial income +€911
up €911 (+3870.3%), from €24 to €934
- Other operating charges +€598
up €598 (+35.7%), from €1,673 to €2,271
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 | €117,880 | €97,703 | -€20,177 | -17.1% |
| Fixed assets | 21/28 | €4,635 | €3,415 | -€1,219 | -26.3% |
| Tangible fixed assets | 22/27 | €4,110 | €2,890 | -€1,219 | -29.7% |
| Furniture and vehicles | 24 | €4,110 | €2,890 | -€1,219 | -29.7% |
| Financial fixed assets | 28 | €525 | €525 | = | 0.0% |
| Current assets | 29/58 | €113,245 | €94,287 | -€18,958 | -16.7% |
| Amounts receivable within one year | 40/41 | €15,699 | €33,799 | +€18,100 | +115.3% |
| Trade receivables | 40 | - | €16,057 | +€16,057 | |
| Other amounts receivable | 41 | €15,699 | €17,742 | +€2,043 | +13.0% |
| Cash at bank and in hand | 54/58 | €97,546 | €60,125 | -€37,421 | -38.4% |
| Deferred charges and accrued income | 490/1 | - | €364 | +€364 | |
| Total equity and liabilities | 10/49 | €117,880 | €97,703 | -€20,177 | -17.1% |
| Equity | 10/15 | €109,105 | €90,709 | -€18,396 | -16.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €106,105 | €87,709 | -€18,396 | -17.3% |
| Amounts payable | 17/49 | €8,775 | €6,994 | -€1,780 | -20.3% |
| Amounts payable within one year | 42/48 | €8,775 | €6,994 | -€1,780 | -20.3% |
| Trade debts | 44 | €664 | €408 | -€255 | -38.5% |
| Suppliers | 440/4 | €664 | €408 | -€255 | -38.5% |
| Taxes, remuneration and social security | 45 | €8,111 | €6,586 | -€1,525 | -18.8% |
| Taxes | 450/3 | €8,111 | €6,586 | -€1,525 | -18.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,505 | €1,219 | -€5,286 | -81.3% |
| Other operating charges | 640/8 | €1,673 | €2,271 | +€598 | +35.7% |
| Gross operating margin | 9900 | €42,747 | -€15,525 | -€58,272 | |
| Operating profit (loss) | 9901 | €34,568 | -€19,016 | -€53,584 | |
| Financial income | 75/76B | €24 | €934 | +€911 | +3870.3% |
| Recurring financial income | 75 | €24 | €934 | +€911 | +3870.3% |
| Financial charges | 65/66B | €282 | €174 | -€108 | -38.3% |
| Recurring financial charges | 65 | €282 | €174 | -€108 | -38.3% |
| Profit (loss) for the period before taxes | 9903 | €34,309 | -€18,255 | -€52,565 | |
| Income taxes | 67/77 | €8,270 | €141 | -€8,129 | -98.3% |
| Profit (loss) for the period | 9904 | €26,039 | -€18,396 | -€44,435 | |
| Profit (loss) for the period to be appropriated | 9905 | €26,039 | -€18,396 | -€44,435 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.