OPPOSITE: 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.
OPPOSITE
Largest movements
- Tangible fixed assets -€18,667
down €18,667 (-3.5%), from €533,260 to €514,593
- Debts after one year -€38,628
down €38,628 (-23.1%), from €167,363 to €128,735
- Profit (loss) carried forward +€15,287
up €15,287 (+5.0%), from €307,995 to €323,283
- Gross operating margin +€16,126
up €16,126 (+54.2%), from €29,750 to €45,876
- Purchases and services -€4,925
down €4,925 (-29.9%), from €16,450 to €11,525
- Taxes +€4,508
up €4,508 (+731.6%), from €616 to €5,124
- Financial charges -€1,996
down €1,996 (-22.7%), from €8,794 to €6,798
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 | €591,000 | €567,955 | -€23,045 | -3.9% |
| Fixed assets | 21/28 | €533,260 | €514,593 | -€18,667 | -3.5% |
| Tangible fixed assets | 22/27 | €533,260 | €514,593 | -€18,667 | -3.5% |
| Land and buildings | 22 | €533,260 | €514,593 | -€18,667 | -3.5% |
| Current assets | 29/58 | €57,740 | €53,362 | -€4,378 | -7.6% |
| Amounts receivable within one year | 40/41 | €57,740 | €51,932 | -€5,808 | -10.1% |
| Other amounts receivable | 41 | €57,740 | €51,932 | -€5,808 | -10.1% |
| Cash at bank and in hand | 54/58 | - | €1,430 | +€1,430 | |
| Total equity and liabilities | 10/49 | €591,000 | €567,955 | -€23,045 | -3.9% |
| Equity | 10/15 | €378,273 | €393,561 | +€15,287 | +4.0% |
| Contributions | 10/11 | €64,452 | €64,452 | = | 0.0% |
| Capital | 10 | €64,452 | €64,452 | = | 0.0% |
| Issued capital | 100 | €64,452 | €64,452 | = | 0.0% |
| Reserves | 13 | €5,826 | €5,826 | = | 0.0% |
| Non-distributable reserves | 130/1 | €5,826 | €5,826 | = | 0.0% |
| Legal reserve | 130 | €5,826 | €5,826 | = | 0.0% |
| Profit (loss) carried forward | 14 | €307,995 | €323,283 | +€15,287 | +5.0% |
| Amounts payable | 17/49 | €212,726 | €174,395 | -€38,332 | -18.0% |
| Amounts payable after more than one year | 17 | €167,363 | €128,735 | -€38,628 | -23.1% |
| Financial debts | 170/4 | €167,363 | €128,735 | -€38,628 | -23.1% |
| Amounts payable within one year | 42/48 | €45,363 | €45,659 | +€296 | +0.7% |
| Current portion of amounts payable after more than one year | 42 | €37,194 | €38,070 | +€876 | +2.4% |
| Financial debts | 43 | €1,626 | - | -€1,626 | |
| Credit institutions | 430/8 | €1,626 | - | -€1,626 | |
| Trade debts | 44 | €2,427 | €2,490 | +€63 | +2.6% |
| Suppliers | 440/4 | €2,427 | €2,490 | +€63 | +2.6% |
| Taxes, remuneration and social security | 45 | €4,116 | €5,100 | +€984 | +23.9% |
| Taxes | 450/3 | €4,116 | €5,100 | +€984 | +23.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €16,450 | €11,525 | -€4,925 | -29.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,667 | €18,667 | = | 0.0% |
| Gross operating margin | 9900 | €29,750 | €45,876 | +€16,126 | +54.2% |
| Operating profit (loss) | 9901 | €11,084 | €27,209 | +€16,126 | +145.5% |
| Financial charges | 65/66B | €8,794 | €6,798 | -€1,996 | -22.7% |
| Recurring financial charges | 65 | €8,794 | €6,798 | -€1,996 | -22.7% |
| Profit (loss) for the period before taxes | 9903 | €2,290 | €20,411 | +€18,121 | +791.3% |
| Income taxes | 67/77 | €616 | €5,124 | +€4,508 | +731.6% |
| Profit (loss) for the period | 9904 | €1,674 | €15,287 | +€13,613 | +813.3% |
| Profit (loss) for the period to be appropriated | 9905 | €1,674 | €15,287 | +€13,613 | +813.3% |
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 11 October 2026 via checked.be.