OUTOFBOX: 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.
OUTOFBOX
Largest movements
- Current investments +€41,698
up €41,698 (+104.1%), from €40,059 to €81,757
- Receivables within one year +€15,651
up €15,651 (+215.1%), from €7,278 to €22,929
of which Trade receivables: +€8,731
- Cash +€4,955
up €4,955 (+107.7%), from €4,601 to €9,557
mainly Net result for the year (+€50,343) and Trade debts (+€17,602)
- Profit (loss) carried forward +€42,985
no longer reported in 2025 (was -€42,985)
- Trade debts +€17,602
up €17,602 (+809.4%), from €2,175 to €19,777
- Short-term financial debts -€1,972
down €1,972 (-86.6%), from €2,277 to €304
- Other debts +€1,570
up €1,570 (+2.0%), from €79,433 to €81,003
- Tax, wage and social debts +€1,483
up €1,483 (+48.2%), from €3,075 to €4,558
of which Taxes: +€1,893
- Gross operating margin +€49,526
up €49,526 (+846.4%), from €5,852 to €55,378
- Taxes +€2,125
up €2,125 (+870.2%), from €244 to €2,370
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 | €58,577 | €120,294 | +€61,718 | +105.4% |
| Fixed assets | 21/28 | €5,300 | €5,697 | +€397 | +7.5% |
| Tangible fixed assets | 22/27 | €1,683 | €2,080 | +€397 | +23.6% |
| Furniture and vehicles | 24 | €1,683 | €2,080 | +€397 | +23.6% |
| Financial fixed assets | 28 | €3,617 | €3,617 | = | 0.0% |
| Current assets | 29/58 | €53,277 | €114,597 | +€61,320 | +115.1% |
| Amounts receivable within one year | 40/41 | €7,278 | €22,929 | +€15,651 | +215.1% |
| Trade receivables | 40 | €5,161 | €13,892 | +€8,731 | +169.2% |
| Other amounts receivable | 41 | €2,117 | €9,037 | +€6,920 | +327.0% |
| Current investments | 50/53 | €40,059 | €81,757 | +€41,698 | +104.1% |
| Cash at bank and in hand | 54/58 | €4,601 | €9,557 | +€4,955 | +107.7% |
| Deferred charges and accrued income | 490/1 | €1,339 | €355 | -€984 | -73.5% |
| Total equity and liabilities | 10/49 | €58,577 | €120,294 | +€61,718 | +105.4% |
| Equity | 10/15 | -€28,725 | €14,260 | +€42,985 | |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€42,985 | - | +€42,985 | |
| Amounts payable | 17/49 | €87,302 | €106,034 | +€18,733 | +21.5% |
| Amounts payable within one year | 42/48 | €86,960 | €105,642 | +€18,682 | +21.5% |
| Financial debts | 43 | €2,277 | €304 | -€1,972 | -86.6% |
| Credit institutions | 430/8 | €2,277 | €304 | -€1,972 | -86.6% |
| Trade debts | 44 | €2,175 | €19,777 | +€17,602 | +809.4% |
| Suppliers | 440/4 | €2,175 | €19,777 | +€17,602 | +809.4% |
| Taxes, remuneration and social security | 45 | €3,075 | €4,558 | +€1,483 | +48.2% |
| Taxes | 450/3 | €475 | €2,368 | +€1,893 | +398.6% |
| Remuneration and social security | 454/9 | €2,600 | €2,190 | -€410 | -15.8% |
| Other amounts payable | 47/48 | €79,433 | €81,003 | +€1,570 | +2.0% |
| Accrued charges and deferred income | 492/3 | €342 | €392 | +€50 | +14.7% |
| Non-recurring operating income | 76A | €8,135 | - | -€8,135 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €825 | €1,255 | +€430 | +52.1% |
| Other operating charges | 640/8 | €534 | €983 | +€449 | +83.9% |
| Gross operating margin | 9900 | €5,852 | €55,378 | +€49,526 | +846.4% |
| Operating profit (loss) | 9901 | €4,492 | €53,140 | +€48,647 | +1082.9% |
| Financial income | 75/76B | €595 | €470 | -€124 | -20.9% |
| Recurring financial income | 75 | €595 | €470 | -€124 | -20.9% |
| Financial charges | 65/66B | €1,083 | €897 | -€186 | -17.1% |
| Recurring financial charges | 65 | €1,083 | €897 | -€186 | -17.1% |
| Profit (loss) for the period before taxes | 9903 | €4,004 | €52,713 | +€48,709 | +1216.5% |
| Income taxes | 67/77 | €244 | €2,370 | +€2,125 | +870.2% |
| Profit (loss) for the period | 9904 | €3,760 | €50,343 | +€46,583 | +1239.0% |
| Profit (loss) for the period to be appropriated | 9905 | €3,760 | €50,343 | +€46,583 | +1239.0% |
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 8 October 2026 via checked.be.