Onsite Insight: 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.
Onsite Insight
Largest movements
- Cash -€2,610
down €2,610 (-72.7%), from €3,592 to €982
mainly Net result for the year (-€1,742) and Tax, wage and social debts (-€1,474)
- Tangible fixed assets +€645
up €645 (+25.4%), from €2,538 to €3,183
of which Furniture and vehicles: +€857
- Deferred charges and accrued income -€557
no longer reported in 2025 (was €557)
- Receivables within one year +€450
up €450 (+3.3%), from €13,720 to €14,170
of which Trade receivables: +€3,942
- Profit (loss) carried forward -€1,742
down €1,742 (-20.1%), from -€8,668 to -€10,410
- Tax, wage and social debts -€1,474
down €1,474 (-17.5%), from €8,425 to €6,951
- Trade debts +€708
up €708 (+42.1%), from €1,681 to €2,389
- Accrued charges and deferred income +€254
new in 2025: €254
- Gross operating margin -€5,083
down €5,083 (-97.6%), from €5,208 to €125
- Depreciation -€2,790
down €2,790 (-86.3%), from €3,232 to €442
- Other operating charges -€544
down €544 (-66.4%), from €819 to €275
- Taxes -€328
down €328 (-33.7%), from €972 to €644
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 | €21,889 | €19,636 | -€2,253 | -10.3% |
| Fixed assets | 21/28 | €2,719 | €3,183 | +€464 | +17.0% |
| Intangible fixed assets | 21 | €182 | - | -€182 | |
| Tangible fixed assets | 22/27 | €2,538 | €3,183 | +€645 | +25.4% |
| Furniture and vehicles | 24 | - | €857 | +€857 | |
| Other tangible fixed assets | 26 | €2,538 | €2,326 | -€212 | -8.3% |
| Current assets | 29/58 | €19,170 | €16,453 | -€2,717 | -14.2% |
| Stocks and contracts in progress | 3 | €1,300 | €1,300 | = | 0.0% |
| Stocks | 30/36 | €1,300 | €1,300 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €13,720 | €14,170 | +€450 | +3.3% |
| Trade receivables | 40 | €6,970 | €10,911 | +€3,942 | +56.6% |
| Other amounts receivable | 41 | €6,751 | €3,259 | -€3,492 | -51.7% |
| Cash at bank and in hand | 54/58 | €3,592 | €982 | -€2,610 | -72.7% |
| Deferred charges and accrued income | 490/1 | €557 | - | -€557 | |
| Total equity and liabilities | 10/49 | €21,889 | €19,636 | -€2,253 | -10.3% |
| Equity | 10/15 | €11,783 | €10,042 | -€1,742 | -14.8% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,668 | -€10,410 | -€1,742 | -20.1% |
| Amounts payable | 17/49 | €10,106 | €9,594 | -€512 | -5.1% |
| Amounts payable within one year | 42/48 | €10,106 | €9,340 | -€766 | -7.6% |
| Trade debts | 44 | €1,681 | €2,389 | +€708 | +42.1% |
| Suppliers | 440/4 | €1,681 | €2,389 | +€708 | +42.1% |
| Taxes, remuneration and social security | 45 | €8,425 | €6,951 | -€1,474 | -17.5% |
| Taxes | 450/3 | €8,425 | €6,951 | -€1,474 | -17.5% |
| Accrued charges and deferred income | 492/3 | - | €254 | +€254 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,232 | €442 | -€2,790 | -86.3% |
| Other operating charges | 640/8 | €819 | €275 | -€544 | -66.4% |
| Gross operating margin | 9900 | €5,208 | €125 | -€5,083 | -97.6% |
| Operating profit (loss) | 9901 | €1,157 | -€592 | -€1,749 | |
| Financial charges | 65/66B | €458 | €505 | +€48 | +10.4% |
| Recurring financial charges | 65 | €458 | €505 | +€48 | +10.4% |
| Profit (loss) for the period before taxes | 9903 | €700 | -€1,097 | -€1,797 | |
| Income taxes | 67/77 | €972 | €644 | -€328 | -33.7% |
| Profit (loss) for the period | 9904 | -€273 | -€1,742 | -€1,469 | -538% |
| Profit (loss) for the period to be appropriated | 9905 | -€273 | -€1,742 | -€1,469 | -538% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.