ONS VERVOLG: 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.
ONS VERVOLG
Largest movements
- Tangible fixed assets +€15,030
up €15,030 (+732%), from €2,053 to €17,083
of which Land and buildings: +€11,406
- Cash -€4,831
down €4,831 (-14.5%), from €33,395 to €28,565
mainly Investment in fixed assets (net) (-€18,538) and Contributions, distributions and other (-€7,000)
- Stocks and contracts +€925
up €925 (+49.4%), from €1,873 to €2,798
- Receivables within one year -€723
down €723 (-52.3%), from €1,383 to €660
- Trade debts +€5,222
up €5,222 (+144%), from €3,620 to €8,842
- Reserves +€5,000
up €5,000 (+16.7%), from €30,000 to €35,000
- Profit (loss) carried forward +€1,011
up €1,011 (+9.8%), from -€10,316 to -€9,305
- Tax, wage and social debts -€758
down €758 (-80.1%), from €946 to €188
of which Remuneration and social security: -€946
- Gross operating margin -€10,731
down €10,731 (-27.5%), from €39,019 to €28,288
- Staff costs -€8,048
down €8,048 (-65.5%), from €12,279 to €4,231
- Depreciation -€3,580
down €3,580 (-50.5%), from €7,088 to €3,508
- Other operating charges -€1,142
down €1,142 (-35.6%), from €3,208 to €2,065
- Taxes +€922
up €922 (+23.2%), from €3,976 to €4,897
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 | €40,519 | €51,136 | +€10,617 | +26.2% |
| Fixed assets | 21/28 | €3,353 | €18,383 | +€15,030 | +448% |
| Tangible fixed assets | 22/27 | €2,053 | €17,083 | +€15,030 | +732% |
| Land and buildings | 22 | €1,721 | €13,127 | +€11,406 | +663% |
| Plant, machinery and equipment | 23 | €332 | €905 | +€573 | +173% |
| Furniture and vehicles | 24 | - | €3,051 | +€3,051 | |
| Financial fixed assets | 28 | €1,300 | €1,300 | = | 0.0% |
| Current assets | 29/58 | €37,166 | €32,753 | -€4,413 | -11.9% |
| Stocks and contracts in progress | 3 | €1,873 | €2,798 | +€925 | +49.4% |
| Stocks | 30/36 | €1,873 | €2,798 | +€925 | +49.4% |
| Amounts receivable within one year | 40/41 | €1,383 | €660 | -€723 | -52.3% |
| Other amounts receivable | 41 | €1,383 | €660 | -€723 | -52.3% |
| Cash at bank and in hand | 54/58 | €33,395 | €28,565 | -€4,831 | -14.5% |
| Deferred charges and accrued income | 490/1 | €515 | €731 | +€216 | +42.0% |
| Total equity and liabilities | 10/49 | €40,519 | €51,136 | +€10,617 | +26.2% |
| Equity | 10/15 | €33,084 | €39,095 | +€6,011 | +18.2% |
| Contributions | 10/11 | €13,400 | €13,400 | = | 0.0% |
| Reserves | 13 | €30,000 | €35,000 | +€5,000 | +16.7% |
| Distributable reserves | 133 | €30,000 | €35,000 | +€5,000 | +16.7% |
| Profit (loss) carried forward | 14 | -€10,316 | -€9,305 | +€1,011 | +9.8% |
| Amounts payable | 17/49 | €7,435 | €12,040 | +€4,606 | +61.9% |
| Amounts payable within one year | 42/48 | €7,435 | €12,040 | +€4,606 | +61.9% |
| Current portion of amounts payable after more than one year | 42 | €2,868 | €2,876 | +€8 | +0.3% |
| Trade debts | 44 | €3,620 | €8,842 | +€5,222 | +144% |
| Suppliers | 440/4 | €3,620 | €8,842 | +€5,222 | +144% |
| Taxes, remuneration and social security | 45 | €946 | €188 | -€758 | -80.1% |
| Taxes | 450/3 | - | €188 | +€188 | |
| Remuneration and social security | 454/9 | €946 | - | -€946 | |
| Other amounts payable | 47/48 | - | €134 | +€134 | |
| Remuneration, social security and pensions | 62 | €12,279 | €4,231 | -€8,048 | -65.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,088 | €3,508 | -€3,580 | -50.5% |
| Other operating charges | 640/8 | €3,208 | €2,065 | -€1,142 | -35.6% |
| Gross operating margin | 9900 | €39,019 | €28,288 | -€10,731 | -27.5% |
| Operating profit (loss) | 9901 | €16,445 | €18,484 | +€2,039 | +12.4% |
| Financial income | 75/76B | €2 | €38 | +€35 | +1,592% |
| Recurring financial income | 75 | €2 | €38 | +€35 | +1,592% |
| Financial charges | 65/66B | €924 | €613 | -€311 | -33.7% |
| Recurring financial charges | 65 | €924 | €613 | -€311 | -33.7% |
| Profit (loss) for the period before taxes | 9903 | €15,523 | €17,909 | +€2,386 | +15.4% |
| Income taxes | 67/77 | €3,976 | €4,897 | +€922 | +23.2% |
| Profit (loss) for the period | 9904 | €11,547 | €13,011 | +€1,464 | +12.7% |
| Profit (loss) for the period to be appropriated | 9905 | €11,547 | €13,011 | +€1,464 | +12.7% |
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 24 October 2026 via checked.be.