Option5: 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.
Option5
Largest movements
- Cash +€29,795
up €29,795 (+24.6%), from €121,033 to €150,828
mainly Other debts (+€52,524) and Net result for the year (+€46,181)
- Receivables within one year +€24,586
up €24,586 (+49.7%), from €49,433 to €74,018
of which Trade receivables: +€13,104
- Other debts +€52,524
up €52,524 (+8735.0%), from €601 to €53,125
- Accrued charges and deferred income +€17,057
up €17,057, from €0 to €17,057
- Profit (loss) carried forward -€16,319
down €16,319 (-9.3%), from €175,032 to €158,713
- Staff costs +€60,113
up €60,113 (+121.7%), from €49,376 to €109,489
- Gross operating margin -€26,917
down €26,917 (-13.3%), from €202,215 to €175,298
- Taxes -€20,107
down €20,107 (-61.9%), from €32,484 to €12,377
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 | €208,778 | €261,287 | +€52,510 | +25.2% |
| Fixed assets | 21/28 | €25,172 | €23,166 | -€2,006 | -8.0% |
| Tangible fixed assets | 22/27 | €20,672 | €18,666 | -€2,006 | -9.7% |
| Plant, machinery and equipment | 23 | €6,728 | €6,206 | -€522 | -7.8% |
| Furniture and vehicles | 24 | €13,944 | €12,460 | -€1,484 | -10.6% |
| Financial fixed assets | 28 | €4,500 | €4,500 | = | 0.0% |
| Current assets | 29/58 | €183,606 | €238,121 | +€54,516 | +29.7% |
| Amounts receivable after more than one year | 29 | €10,500 | €10,500 | = | 0.0% |
| Other amounts receivable | 291 | €10,500 | €10,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €49,433 | €74,018 | +€24,586 | +49.7% |
| Trade receivables | 40 | €31,131 | €44,235 | +€13,104 | +42.1% |
| Other amounts receivable | 41 | €18,302 | €29,783 | +€11,481 | +62.7% |
| Cash at bank and in hand | 54/58 | €121,033 | €150,828 | +€29,795 | +24.6% |
| Deferred charges and accrued income | 490/1 | €2,640 | €2,775 | +€135 | +5.1% |
| Total equity and liabilities | 10/49 | €208,778 | €261,287 | +€52,510 | +25.2% |
| Equity | 10/15 | €181,782 | €165,463 | -€16,319 | -9.0% |
| Contributions | 10/11 | €6,750 | €6,750 | = | 0.0% |
| Profit (loss) carried forward | 14 | €175,032 | €158,713 | -€16,319 | -9.3% |
| Amounts payable | 17/49 | €26,996 | €95,825 | +€68,829 | +255.0% |
| Amounts payable within one year | 42/48 | €26,996 | €78,768 | +€51,772 | +191.8% |
| Trade debts | 44 | €3,294 | €854 | -€2,440 | -74.1% |
| Suppliers | 440/4 | €3,294 | €854 | -€2,440 | -74.1% |
| Taxes, remuneration and social security | 45 | €23,100 | €24,788 | +€1,688 | +7.3% |
| Taxes | 450/3 | €15,875 | €24,788 | +€8,913 | +56.1% |
| Remuneration and social security | 454/9 | €7,225 | €0 | -€7,225 | -100.0% |
| Other amounts payable | 47/48 | €601 | €53,125 | +€52,524 | +8735.0% |
| Accrued charges and deferred income | 492/3 | €0 | €17,057 | +€17,057 | |
| Remuneration, social security and pensions | 62 | €49,376 | €109,489 | +€60,113 | +121.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,828 | €6,804 | -€24 | -0.4% |
| Other operating charges | 640/8 | €1,710 | €858 | -€852 | -49.8% |
| Gross operating margin | 9900 | €202,215 | €175,298 | -€26,917 | -13.3% |
| Operating profit (loss) | 9901 | €144,301 | €58,148 | -€86,153 | -59.7% |
| Financial income | 75/76B | €1,557 | €1,204 | -€353 | -22.7% |
| Recurring financial income | 75 | €1,557 | €1,204 | -€353 | -22.7% |
| Financial charges | 65/66B | €406 | €794 | +€388 | +95.5% |
| Recurring financial charges | 65 | €406 | €794 | +€388 | +95.5% |
| Profit (loss) for the period before taxes | 9903 | €145,452 | €58,558 | -€86,894 | -59.7% |
| Income taxes | 67/77 | €32,484 | €12,377 | -€20,107 | -61.9% |
| Profit (loss) for the period | 9904 | €112,968 | €46,181 | -€66,787 | -59.1% |
| Profit (loss) for the period to be appropriated | 9905 | €112,968 | €46,181 | -€66,787 | -59.1% |
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 6 October 2026 via checked.be.