Open 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.
Open Insight
Largest movements
- Receivables after one year +€16,836
new in 2025: €16,836
- Cash -€7,390
down €7,390 (-99.5%), from €7,427 to €37
mainly Receivables after one year (-€16,836) and Other debts (-€5,491)
- Tangible fixed assets -€710
down €710 (-9.1%), from €7,769 to €7,059
- Receivables within one year -€483
down €483 (-77.3%), from €625 to €142
- Tax, wage and social debts +€12,005
up €12,005 (+28.6%), from €42,000 to €54,005
- Profit (loss) carried forward +€6,595
up €6,595 (+9.0%), from -€73,597 to -€67,002
- Other debts -€5,491
no longer reported in 2025 (was €5,491)
- Trade debts -€3,627
down €3,627 (-37.3%), from €9,713 to €6,086
- Debts after one year -€1,255
down €1,255 (-10.2%), from €12,360 to €11,105
- Gross operating margin +€36,990
up €36,990, from -€10,809 to €26,180
- Taxes -€23,784
down €23,784 (-56.6%), from €42,000 to €18,216
- Other operating charges -€354
down €354 (-47.8%), from €741 to €387
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 | €15,986 | €24,238 | +€8,252 | +51.6% |
| Fixed assets | 21/28 | €7,934 | €7,224 | -€710 | -9.0% |
| Tangible fixed assets | 22/27 | €7,769 | €7,059 | -€710 | -9.1% |
| Land and buildings | 22 | €7,769 | €7,059 | -€710 | -9.1% |
| Financial fixed assets | 28 | €165 | €165 | = | 0.0% |
| Current assets | 29/58 | €8,052 | €17,015 | +€8,963 | +111% |
| Amounts receivable after more than one year | 29 | - | €16,836 | +€16,836 | |
| Other amounts receivable | 291 | - | €16,836 | +€16,836 | |
| Amounts receivable within one year | 40/41 | €625 | €142 | -€483 | -77.3% |
| Other amounts receivable | 41 | €625 | €142 | -€483 | -77.3% |
| Cash at bank and in hand | 54/58 | €7,427 | €37 | -€7,390 | -99.5% |
| Total equity and liabilities | 10/49 | €15,986 | €24,238 | +€8,252 | +51.6% |
| Equity | 10/15 | -€54,807 | -€48,212 | +€6,595 | +12.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €190 | €190 | = | 0.0% |
| Non-distributable reserves | 130/1 | €190 | €190 | = | 0.0% |
| Reserves not available under the articles | 1311 | €190 | €190 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€73,597 | -€67,002 | +€6,595 | +9.0% |
| Amounts payable | 17/49 | €70,793 | €72,451 | +€1,657 | +2.3% |
| Amounts payable after more than one year | 17 | €12,360 | €11,105 | -€1,255 | -10.2% |
| Financial debts | 170/4 | €12,360 | €11,105 | -€1,255 | -10.2% |
| Amounts payable within one year | 42/48 | €58,434 | €61,346 | +€2,912 | +5.0% |
| Current portion of amounts payable after more than one year | 42 | €1,231 | €1,255 | +€24 | +2.0% |
| Trade debts | 44 | €9,713 | €6,086 | -€3,627 | -37.3% |
| Suppliers | 440/4 | €9,713 | €6,086 | -€3,627 | -37.3% |
| Taxes, remuneration and social security | 45 | €42,000 | €54,005 | +€12,005 | +28.6% |
| Taxes | 450/3 | €42,000 | €54,005 | +€12,005 | +28.6% |
| Other amounts payable | 47/48 | €5,491 | - | -€5,491 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €710 | €710 | = | 0.0% |
| Other operating charges | 640/8 | €741 | €387 | -€354 | -47.8% |
| Gross operating margin | 9900 | -€10,809 | €26,180 | +€36,990 | |
| Operating profit (loss) | 9901 | -€12,261 | €25,083 | +€37,344 | |
| Financial income | 75/76B | - | €195 | +€195 | |
| Recurring financial income | 75 | - | €195 | +€195 | |
| Financial charges | 65/66B | €502 | €467 | -€35 | -7.0% |
| Recurring financial charges | 65 | €502 | €467 | -€35 | -7.0% |
| Profit (loss) for the period before taxes | 9903 | -€12,763 | €24,811 | +€37,574 | |
| Income taxes | 67/77 | €42,000 | €18,216 | -€23,784 | -56.6% |
| Profit (loss) for the period | 9904 | -€54,763 | €6,595 | +€61,358 | |
| Profit (loss) for the period to be appropriated | 9905 | -€54,763 | €6,595 | +€61,358 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.