OPTIMAL SOLUTION: what changed
Two fiscal 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.
OPTIMAL SOLUTION
Largest movements
- Receivables within one year +€3,943
up €3,943 (+6.5%), from €60,782 to €64,725
- Deferred charges and accrued income -€3,917
down €3,917 (-57.4%), from €6,826 to €2,910
- Receivables after one year +€2,910
up €2,910 (+2.7%), from €105,968 to €108,878
- Other debts +€2,478
up €2,478 (+111.6%), from €2,221 to €4,699
- Trade debts -€2,106
down €2,106 (-43.9%), from €4,793 to €2,687
- Profit (loss) carried forward +€1,837
up €1,837 (+16.0%), from €11,508 to €13,345
- Financial income -€3,796
down €3,796 (-56.6%), from €6,705 to €2,910
- Gross operating margin +€3,632
up €3,632 (+99.3%), from -€3,656 to -€24
- Other operating charges -€290
down €290 (-76.8%), from €377 to €88
- Financial charges +€84
up €84 (+54.2%), from €155 to €238
- Taxes +€51
up €51 (+7.5%), from €672 to €723
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 | €173,828 | €176,733 | +€2,905 | +1.7% |
| Fixed assets | 21/28 | €200 | €200 | = | 0.0% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €173,628 | €176,533 | +€2,905 | +1.7% |
| Amounts receivable after more than one year | 29 | €105,968 | €108,878 | +€2,910 | +2.7% |
| Other amounts receivable | 291 | €105,968 | €108,878 | +€2,910 | +2.7% |
| Amounts receivable within one year | 40/41 | €60,782 | €64,725 | +€3,943 | +6.5% |
| Other amounts receivable | 41 | €60,782 | €64,725 | +€3,943 | +6.5% |
| Cash at bank and in hand | 54/58 | €51 | €21 | -€30 | -58.7% |
| Deferred charges and accrued income | 490/1 | €6,826 | €2,910 | -€3,917 | -57.4% |
| Total equity and liabilities | 10/49 | €173,828 | €176,733 | +€2,905 | +1.7% |
| Equity | 10/15 | €128,981 | €130,818 | +€1,837 | +1.4% |
| Contributions | 10/11 | €7,700 | €7,700 | = | 0.0% |
| Reserves | 13 | €109,773 | €109,773 | = | 0.0% |
| Tax-exempt reserves | 132 | €109,773 | €109,773 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,508 | €13,345 | +€1,837 | +16.0% |
| Provisions and deferred taxes | 16 | €36,591 | €36,591 | = | 0.0% |
| Deferred taxes | 168 | €36,591 | €36,591 | = | 0.0% |
| Amounts payable | 17/49 | €8,256 | €9,324 | +€1,068 | +12.9% |
| Amounts payable within one year | 42/48 | €8,147 | €9,324 | +€1,177 | +14.4% |
| Trade debts | 44 | €4,793 | €2,687 | -€2,106 | -43.9% |
| Suppliers | 440/4 | €4,793 | €2,687 | -€2,106 | -43.9% |
| Taxes, remuneration and social security | 45 | €1,134 | €1,938 | +€804 | +71.0% |
| Taxes | 450/3 | €1,134 | €1,938 | +€804 | +71.0% |
| Other amounts payable | 47/48 | €2,221 | €4,699 | +€2,478 | +111.6% |
| Accrued charges and deferred income | 492/3 | €108 | - | -€108 | |
| Other operating charges | 640/8 | €377 | €88 | -€290 | -76.8% |
| Gross operating margin | 9900 | -€3,656 | -€24 | +€3,632 | +99.3% |
| Operating profit (loss) | 9901 | -€4,033 | -€112 | +€3,921 | +97.2% |
| Financial income | 75/76B | €6,705 | €2,910 | -€3,796 | -56.6% |
| Recurring financial income | 75 | €6,705 | €2,910 | -€3,796 | -56.6% |
| Financial charges | 65/66B | €155 | €238 | +€84 | +54.2% |
| Recurring financial charges | 65 | €155 | €238 | +€84 | +54.2% |
| Profit (loss) for the period before taxes | 9903 | €2,518 | €2,559 | +€42 | +1.7% |
| Income taxes | 67/77 | €672 | €723 | +€51 | +7.5% |
| Profit (loss) for the period | 9904 | €1,846 | €1,837 | -€9 | -0.5% |
| Profit (loss) for the period to be appropriated | 9905 | €1,846 | €1,837 | -€9 | -0.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.