ontward accounting: 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.
ontward accounting
Largest movements
- Deferred charges and accrued income +€4,646
up €4,646 (+565%), from €822 to €5,468
- Cash +€2,814
up €2,814 (+101%), from €2,775 to €5,589
mainly Net result for the year (+€7,907) and Depreciation (+€1,065)
- Tangible fixed assets -€1,065
down €1,065 (-44.9%), from €2,369 to €1,304
- Reserves +€7,907
up €7,907 (+245%), from €3,223 to €11,130
- Other debts -€916
down €916 (-100%), from €916 to €0
- Tax, wage and social debts -€600
down €600 (-73.9%), from €811 to €212
- Gross operating margin +€5,604
up €5,604 (+92.1%), from €6,082 to €11,687
- Taxes +€1,011
up €1,011 (+93.4%), from €1,082 to €2,093
- Other operating charges +€568
new in 2025: €568
- Depreciation +€240
up €240 (+29.1%), from €825 to €1,065
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 | €5,966 | €12,396 | +€6,430 | +108% |
| Fixed assets | 21/28 | €2,369 | €1,304 | -€1,065 | -44.9% |
| Tangible fixed assets | 22/27 | €2,369 | €1,304 | -€1,065 | -44.9% |
| Furniture and vehicles | 24 | €2,369 | €1,304 | -€1,065 | -44.9% |
| Current assets | 29/58 | €3,597 | €11,092 | +€7,495 | +208% |
| Amounts receivable within one year | 40/41 | - | €35 | +€35 | |
| Trade receivables | 40 | - | €35 | +€35 | |
| Cash at bank and in hand | 54/58 | €2,775 | €5,589 | +€2,814 | +101% |
| Deferred charges and accrued income | 490/1 | €822 | €5,468 | +€4,646 | +565% |
| Total equity and liabilities | 10/49 | €5,966 | €12,396 | +€6,430 | +108% |
| Equity | 10/15 | €4,223 | €12,130 | +€7,907 | +187% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €3,223 | €11,130 | +€7,907 | +245% |
| Distributable reserves | 133 | €3,223 | €11,130 | +€7,907 | +245% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €1,743 | €266 | -€1,476 | -84.7% |
| Amounts payable within one year | 42/48 | €1,743 | €266 | -€1,476 | -84.7% |
| Trade debts | 44 | €15 | €55 | +€40 | +258% |
| Suppliers | 440/4 | €15 | €55 | +€40 | +258% |
| Taxes, remuneration and social security | 45 | €811 | €212 | -€600 | -73.9% |
| Taxes | 450/3 | €811 | €212 | -€600 | -73.9% |
| Other amounts payable | 47/48 | €916 | €0 | -€916 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €825 | €1,065 | +€240 | +29.1% |
| Other operating charges | 640/8 | - | €568 | +€568 | |
| Gross operating margin | 9900 | €6,082 | €11,687 | +€5,604 | +92.1% |
| Operating profit (loss) | 9901 | €5,258 | €10,054 | +€4,796 | +91.2% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €57 | €54 | -€3 | -5.2% |
| Recurring financial charges | 65 | €57 | €54 | -€3 | -5.2% |
| Profit (loss) for the period before taxes | 9903 | €5,201 | €10,000 | +€4,799 | +92.3% |
| Income taxes | 67/77 | €1,082 | €2,093 | +€1,011 | +93.4% |
| Profit (loss) for the period | 9904 | €4,118 | €7,907 | +€3,789 | +92.0% |
| Profit (loss) for the period to be appropriated | 9905 | €4,118 | €7,907 | +€3,789 | +92.0% |
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 29 October 2026 via checked.be.