OPTIMISATION DE PROCESSUS OPERATIONNELS +: 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.
OPTIMISATION DE PROCESSUS OPERATIONNELS +
Largest movements
- Receivables within one year -€5,465
down €5,465 (-73.7%), from €7,415 to €1,950
of which Trade receivables: -€4,416
- Cash +€4,457
up €4,457 (+15.4%), from €28,939 to €33,396
mainly Receivables within one year (+€5,465) and Trade debts (+€4,068)
- Deferred charges and accrued income +€933
up €933 (+232.1%), from €402 to €1,335
- Tangible fixed assets -€660
no longer reported in 2025 (was €660)
- Tax, wage and social debts -€4,270
down €4,270 (-99.4%), from €4,295 to €25
- Trade debts +€4,068
up €4,068 (+110.9%), from €3,668 to €7,735
- Profit (loss) carried forward -€540
down €540, from €104 to -€435
- Gross operating margin -€6,112
down €6,112 (-83.5%), from €7,318 to €1,207
- Taxes -€2,136
down €2,136, from €1,947 to -€190
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 | €37,415 | €36,681 | -€735 | -2.0% |
| Fixed assets | 21/28 | €660 | - | -€660 | |
| Tangible fixed assets | 22/27 | €660 | - | -€660 | |
| Furniture and vehicles | 24 | €660 | - | -€660 | |
| Current assets | 29/58 | €36,755 | €36,681 | -€75 | -0.2% |
| Amounts receivable within one year | 40/41 | €7,415 | €1,950 | -€5,465 | -73.7% |
| Trade receivables | 40 | €4,416 | - | -€4,416 | |
| Other amounts receivable | 41 | €2,999 | €1,950 | -€1,049 | -35.0% |
| Cash at bank and in hand | 54/58 | €28,939 | €33,396 | +€4,457 | +15.4% |
| Deferred charges and accrued income | 490/1 | €402 | €1,335 | +€933 | +232.1% |
| Total equity and liabilities | 10/49 | €37,415 | €36,681 | -€735 | -2.0% |
| Equity | 10/15 | €27,903 | €27,364 | -€540 | -1.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €24,799 | €24,799 | = | 0.0% |
| Distributable reserves | 133 | €24,799 | €24,799 | = | 0.0% |
| Profit (loss) carried forward | 14 | €104 | -€435 | -€540 | |
| Amounts payable | 17/49 | €9,512 | €9,317 | -€195 | -2.0% |
| Amounts payable within one year | 42/48 | €9,512 | €9,317 | -€195 | -2.0% |
| Trade debts | 44 | €3,668 | €7,735 | +€4,068 | +110.9% |
| Suppliers | 440/4 | €3,668 | €7,735 | +€4,068 | +110.9% |
| Taxes, remuneration and social security | 45 | €4,295 | €25 | -€4,270 | -99.4% |
| Taxes | 450/3 | €4,295 | €25 | -€4,270 | -99.4% |
| Other amounts payable | 47/48 | €1,550 | €1,557 | +€7 | +0.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €723 | €660 | -€63 | -8.7% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €7,318 | €1,207 | -€6,112 | -83.5% |
| Operating profit (loss) | 9901 | €6,208 | €147 | -€6,061 | -97.6% |
| Financial income | 75/76B | €206 | €241 | +€36 | +17.3% |
| Recurring financial income | 75 | €206 | €241 | +€36 | +17.3% |
| Financial charges | 65/66B | €1,117 | €1,117 | +€0 | 0.0% |
| Recurring financial charges | 65 | €1,117 | €1,117 | +€0 | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €5,296 | -€729 | -€6,025 | |
| Income taxes | 67/77 | €1,947 | -€190 | -€2,136 | |
| Profit (loss) for the period | 9904 | €3,349 | -€540 | -€3,889 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,349 | -€540 | -€3,889 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.