OTHERWHERE: 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.
OTHERWHERE
Largest movements
- Cash +€35,014
up €35,014 (+778.7%), from €4,496 to €39,510
mainly Net result for the year (+€37,051) and Depreciation (+€10,662)
- Tangible fixed assets -€9,542
down €9,542 (-37.9%), from €25,199 to €15,657
of which Furniture and vehicles: -€8,961
- Receivables within one year +€5,393
up €5,393 (+71.1%), from €7,585 to €12,978
of which Trade receivables: +€3,773
- Reserves +€23,192
up €23,192 (+118.9%), from €19,500 to €42,692
- Profit (loss) carried forward +€13,859
up €13,859, from -€13,859 to €0
- Debts after one year -€9,235
down €9,235 (-92.2%), from €10,013 to €777
- Trade debts +€2,877
up €2,877 (+376.0%), from €765 to €3,642
- Tax, wage and social debts +€1,388
up €1,388 (+28.5%), from €4,877 to €6,265
- Gross operating margin +€71,067
up €71,067, from -€15,811 to €55,255
- Taxes +€6,112
up €6,112 (+4256.9%), from €144 to €6,255
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 | €37,526 | €68,761 | +€31,235 | +83.2% |
| Fixed assets | 21/28 | €25,199 | €15,657 | -€9,542 | -37.9% |
| Tangible fixed assets | 22/27 | €25,199 | €15,657 | -€9,542 | -37.9% |
| Land and buildings | 22 | €5,364 | €4,783 | -€581 | -10.8% |
| Furniture and vehicles | 24 | €19,836 | €10,874 | -€8,961 | -45.2% |
| Current assets | 29/58 | €12,327 | €53,104 | +€40,777 | +330.8% |
| Amounts receivable within one year | 40/41 | €7,585 | €12,978 | +€5,393 | +71.1% |
| Trade receivables | 40 | €5,227 | €9,000 | +€3,773 | +72.2% |
| Other amounts receivable | 41 | €2,358 | €3,978 | +€1,620 | +68.7% |
| Cash at bank and in hand | 54/58 | €4,496 | €39,510 | +€35,014 | +778.7% |
| Deferred charges and accrued income | 490/1 | €245 | €616 | +€371 | +151.0% |
| Total equity and liabilities | 10/49 | €37,526 | €68,761 | +€31,235 | +83.2% |
| Equity | 10/15 | €8,141 | €45,192 | +€37,051 | +455.1% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €19,500 | €42,692 | +€23,192 | +118.9% |
| Distributable reserves | 133 | €19,500 | €42,692 | +€23,192 | +118.9% |
| Profit (loss) carried forward | 14 | -€13,859 | €0 | +€13,859 | |
| Amounts payable | 17/49 | €29,385 | €23,569 | -€5,816 | -19.8% |
| Amounts payable after more than one year | 17 | €10,013 | €777 | -€9,235 | -92.2% |
| Financial debts | 170/4 | €10,013 | €777 | -€9,235 | -92.2% |
| Amounts payable within one year | 42/48 | €19,372 | €22,792 | +€3,419 | +17.6% |
| Current portion of amounts payable after more than one year | 42 | €9,071 | €9,235 | +€165 | +1.8% |
| Financial debts | 43 | €405 | €529 | +€124 | +30.7% |
| Credit institutions | 430/8 | €405 | €529 | +€124 | +30.7% |
| Trade debts | 44 | €765 | €3,642 | +€2,877 | +376.0% |
| Suppliers | 440/4 | €765 | €3,642 | +€2,877 | +376.0% |
| Taxes, remuneration and social security | 45 | €4,877 | €6,265 | +€1,388 | +28.5% |
| Taxes | 450/3 | €4,877 | €6,265 | +€1,388 | +28.5% |
| Other amounts payable | 47/48 | €4,254 | €3,119 | -€1,135 | -26.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,965 | €10,662 | -€304 | -2.8% |
| Other operating charges | 640/8 | €544 | €808 | +€264 | +48.5% |
| Gross operating margin | 9900 | -€15,811 | €55,255 | +€71,067 | |
| Operating profit (loss) | 9901 | -€27,321 | €43,786 | +€71,106 | |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €642 | €479 | -€162 | -25.3% |
| Recurring financial charges | 65 | €642 | €479 | -€162 | -25.3% |
| Profit (loss) for the period before taxes | 9903 | -€27,962 | €43,306 | +€71,268 | |
| Income taxes | 67/77 | €144 | €6,255 | +€6,112 | +4256.9% |
| Profit (loss) for the period | 9904 | -€28,106 | €37,051 | +€65,157 | |
| Profit (loss) for the period to be appropriated | 9905 | -€28,106 | €37,051 | +€65,157 |
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 3 October 2026 via checked.be.