Oral CheckUp: 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.
Oral CheckUp
Largest movements
- Receivables after one year +€36,000
up €36,000 (+72.0%), from €50,000 to €86,000
- Cash +€34,705
up €34,705 (+59.6%), from €58,224 to €92,929
mainly Net result for the year (+€68,914) and Tax, wage and social debts (+€8,032)
- Profit (loss) carried forward +€68,914
up €68,914 (+74.5%), from €92,482 to €161,396
- Tax, wage and social debts +€8,032
up €8,032 (+79.6%), from €10,088 to €18,121
of which Taxes: +€18,121
- Trade debts -€5,764
down €5,764 (-63.7%), from €9,052 to €3,288
- Gross operating margin +€41,680
up €41,680 (+83.6%), from €49,869 to €91,548
- Taxes +€8,032
up €8,032 (+79.6%), from €10,088 to €18,121
- Financial charges +€1,536
up €1,536 (+375%), from €410 to €1,946
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 | €114,084 | €185,771 | +€71,687 | +62.8% |
| Fixed assets | 21/28 | €5,860 | €6,842 | +€982 | +16.8% |
| Tangible fixed assets | 22/27 | €5,860 | €6,842 | +€982 | +16.8% |
| Plant, machinery and equipment | 23 | €2,336 | €952 | -€1,384 | -59.2% |
| Furniture and vehicles | 24 | €3,523 | €5,890 | +€2,366 | +67.2% |
| Current assets | 29/58 | €108,224 | €178,929 | +€70,705 | +65.3% |
| Amounts receivable after more than one year | 29 | €50,000 | €86,000 | +€36,000 | +72.0% |
| Other amounts receivable | 291 | €50,000 | €86,000 | +€36,000 | +72.0% |
| Cash at bank and in hand | 54/58 | €58,224 | €92,929 | +€34,705 | +59.6% |
| Total equity and liabilities | 10/49 | €114,084 | €185,771 | +€71,687 | +62.8% |
| Equity | 10/15 | €94,482 | €163,396 | +€68,914 | +72.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €92,482 | €161,396 | +€68,914 | +74.5% |
| Amounts payable | 17/49 | €19,602 | €22,376 | +€2,773 | +14.1% |
| Amounts payable within one year | 42/48 | €19,602 | €22,376 | +€2,773 | +14.1% |
| Trade debts | 44 | €9,052 | €3,288 | -€5,764 | -63.7% |
| Suppliers | 440/4 | €9,052 | €3,288 | -€5,764 | -63.7% |
| Taxes, remuneration and social security | 45 | €10,088 | €18,121 | +€8,032 | +79.6% |
| Taxes | 450/3 | - | €18,121 | +€18,121 | |
| Remuneration and social security | 454/9 | €10,088 | - | -€10,088 | |
| Other amounts payable | 47/48 | €462 | €967 | +€505 | +109% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,519 | €2,568 | +€49 | +1.9% |
| Gross operating margin | 9900 | €49,869 | €91,548 | +€41,680 | +83.6% |
| Operating profit (loss) | 9901 | €47,349 | €88,981 | +€41,631 | +87.9% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €410 | €1,946 | +€1,536 | +375% |
| Recurring financial charges | 65 | €410 | €1,946 | +€1,536 | +375% |
| Profit (loss) for the period before taxes | 9903 | €46,940 | €87,035 | +€40,095 | +85.4% |
| Income taxes | 67/77 | €10,088 | €18,121 | +€8,032 | +79.6% |
| Profit (loss) for the period | 9904 | €36,851 | €68,914 | +€32,062 | +87.0% |
| Profit (loss) for the period to be appropriated | 9905 | €36,851 | €68,914 | +€32,062 | +87.0% |
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 30 October 2026 via checked.be.