OutletB851: 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.
OutletB851
Largest movements
- Current investments +€75,000
new in 2026: €75,000
- Cash -€44,315
down €44,315 (-32.0%), from €138,576 to €94,261
mainly Current investments (-€75,000) and Other debts (-€10,834)
- Reserves +€36,012
up €36,012 (+28.0%), from €128,802 to €164,814
- Trade debts +€11,023
up €11,023 (+547%), from €2,016 to €13,039
- Other debts -€10,834
down €10,834 (-76.5%), from €14,166 to €3,332
- Tax, wage and social debts -€4,852
down €4,852 (-61.3%), from €7,915 to €3,063
- Gross operating margin +€15,208
up €15,208 (+37.5%), from €40,573 to €55,781
- Taxes +€6,910
up €6,910 (+63.2%), from €10,939 to €17,849
- Depreciation -€1,967
down €1,967 (-77.3%), from €2,545 to €578
- Financial income +€610
up €610 (+51.1%), from €1,193 to €1,803
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €152,899 | €184,248 | +€31,349 | +20.5% |
| Fixed assets | 21/28 | €1,376 | €798 | -€578 | -42.0% |
| Tangible fixed assets | 22/27 | €1,376 | €798 | -€578 | -42.0% |
| Plant, machinery and equipment | 23 | €1,129 | €798 | -€331 | -29.3% |
| Furniture and vehicles | 24 | €247 | - | -€247 | |
| Current assets | 29/58 | €151,523 | €183,450 | +€31,927 | +21.1% |
| Amounts receivable within one year | 40/41 | €12,947 | €14,189 | +€1,242 | +9.6% |
| Trade receivables | 40 | €7,919 | €11,699 | +€3,780 | +47.7% |
| Other amounts receivable | 41 | €5,028 | €2,490 | -€2,538 | -50.5% |
| Current investments | 50/53 | - | €75,000 | +€75,000 | |
| Cash at bank and in hand | 54/58 | €138,576 | €94,261 | -€44,315 | -32.0% |
| Total equity and liabilities | 10/49 | €152,899 | €184,248 | +€31,349 | +20.5% |
| Equity | 10/15 | €128,802 | €164,814 | +€36,012 | +28.0% |
| Reserves | 13 | €128,802 | €164,814 | +€36,012 | +28.0% |
| Distributable reserves | 133 | €128,802 | €164,814 | +€36,012 | +28.0% |
| Amounts payable | 17/49 | €24,097 | €19,434 | -€4,663 | -19.4% |
| Amounts payable within one year | 42/48 | €24,097 | €19,434 | -€4,663 | -19.4% |
| Trade debts | 44 | €2,016 | €13,039 | +€11,023 | +547% |
| Suppliers | 440/4 | €2,016 | €13,039 | +€11,023 | +547% |
| Taxes, remuneration and social security | 45 | €7,915 | €3,063 | -€4,852 | -61.3% |
| Taxes | 450/3 | €7,915 | €3,063 | -€4,852 | -61.3% |
| Other amounts payable | 47/48 | €14,166 | €3,332 | -€10,834 | -76.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,545 | €578 | -€1,967 | -77.3% |
| Other operating charges | 640/8 | €1,296 | €1,045 | -€251 | -19.4% |
| Non-recurring operating charges | 66A | €25 | €402 | +€377 | +1,508% |
| Gross operating margin | 9900 | €40,573 | €55,781 | +€15,208 | +37.5% |
| Operating profit (loss) | 9901 | €36,707 | €53,756 | +€17,049 | +46.4% |
| Financial income | 75/76B | €1,193 | €1,803 | +€610 | +51.1% |
| Recurring financial income | 75 | €1,193 | €1,803 | +€610 | +51.1% |
| Financial charges | 65/66B | €78 | €32 | -€46 | -59.0% |
| Recurring financial charges | 65 | €78 | €32 | -€46 | -59.0% |
| Profit (loss) for the period before taxes | 9903 | €37,822 | €55,527 | +€17,705 | +46.8% |
| Income taxes | 67/77 | €10,939 | €17,849 | +€6,910 | +63.2% |
| Profit (loss) for the period | 9904 | €26,883 | €37,678 | +€10,795 | +40.2% |
| Profit (loss) for the period to be appropriated | 9905 | €26,883 | €37,678 | +€10,795 | +40.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2025 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.