OUTSIDE THE BOX: 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.
OUTSIDE THE BOX
Largest movements
- Cash -€1,977
down €1,977 (-74.7%), from €2,646 to €669
mainly Net result for the year (-€2,455) and Receivables within one year (-€1,447)
- Receivables within one year +€1,447
up €1,447 (+5.1%), from €28,167 to €29,615
of which Trade receivables: +€1,447
- Profit (loss) carried forward -€2,455
down €2,455, from €30 to -€2,426
- Other debts +€1,200
up €1,200 (+36.2%), from €3,317 to €4,516
- Tax, wage and social debts +€509
up €509 (+286%), from €178 to €687
- Turnover -€24,020
down €24,020 (-92.1%), from €26,070 to €2,051
- Purchases and services -€20,321
down €20,321 (-83.4%), from €24,374 to €4,052
- Gross operating margin -€3,698
down €3,698, from €1,696 to -€2,002
- Other operating charges -€369
down €369 (-48.4%), from €762 to €393
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 | €30,813 | €30,284 | -€529 | -1.7% |
| Current assets | 29/58 | €30,813 | €30,284 | -€529 | -1.7% |
| Amounts receivable within one year | 40/41 | €28,167 | €29,615 | +€1,447 | +5.1% |
| Trade receivables | 40 | €27,700 | €29,147 | +€1,447 | +5.2% |
| Other amounts receivable | 41 | €467 | €467 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €2,646 | €669 | -€1,977 | -74.7% |
| Total equity and liabilities | 10/49 | €30,813 | €30,284 | -€529 | -1.7% |
| Equity | 10/15 | €2,030 | -€426 | -€2,455 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €30 | -€2,426 | -€2,455 | |
| Amounts payable | 17/49 | €28,784 | €30,710 | +€1,926 | +6.7% |
| Amounts payable within one year | 42/48 | €28,784 | €30,710 | +€1,926 | +6.7% |
| Trade debts | 44 | €25,289 | €25,507 | +€218 | +0.9% |
| Suppliers | 440/4 | €25,289 | €25,507 | +€218 | +0.9% |
| Taxes, remuneration and social security | 45 | €178 | €687 | +€509 | +286% |
| Taxes | 450/3 | €178 | €687 | +€509 | +286% |
| Other amounts payable | 47/48 | €3,317 | €4,516 | +€1,200 | +36.2% |
| Turnover | 70 | €26,070 | €2,051 | -€24,020 | -92.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €24,374 | €4,052 | -€20,321 | -83.4% |
| Other operating charges | 640/8 | €762 | €393 | -€369 | -48.4% |
| Gross operating margin | 9900 | €1,696 | -€2,002 | -€3,698 | |
| Operating profit (loss) | 9901 | €934 | -€2,395 | -€3,329 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €100 | €60 | -€40 | -39.7% |
| Recurring financial charges | 65 | €100 | €60 | -€40 | -39.7% |
| Profit (loss) for the period before taxes | 9903 | €834 | -€2,455 | -€3,290 | |
| Income taxes | 67/77 | €178 | - | -€178 | |
| Profit (loss) for the period | 9904 | €656 | -€2,455 | -€3,112 | |
| Profit (loss) for the period to be appropriated | 9905 | €656 | -€2,455 | -€3,112 |
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 14 October 2026 via checked.be.