P et F: 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.
P et F
Largest movements
- Cash +€2,322
up €2,322 (+27.6%), from €8,417 to €10,740
mainly Net result for the year (+€2,072) and Tax, wage and social debts (+€280)
- Profit (loss) carried forward +€2,072
up €2,072 (+92.7%), from -€2,234 to -€162
- Gross operating margin +€1,205
up €1,205 (+21.6%), from €5,591 to €6,795
- Taxes +€280
up €280 (+59.0%), from €474 to €754
- Other operating charges +€118
up €118 (+3.1%), from €3,746 to €3,864
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 | €33,207 | €35,529 | +€2,322 | +7.0% |
| Fixed assets | 21/28 | €24,789 | €24,789 | = | 0.0% |
| Tangible fixed assets | 22/27 | €24,789 | €24,789 | = | 0.0% |
| Land and buildings | 22 | €24,789 | €24,789 | = | 0.0% |
| Current assets | 29/58 | €8,417 | €10,740 | +€2,322 | +27.6% |
| Cash at bank and in hand | 54/58 | €8,417 | €10,740 | +€2,322 | +27.6% |
| Total equity and liabilities | 10/49 | €33,207 | €35,529 | +€2,322 | +7.0% |
| Equity | 10/15 | €28,753 | €30,824 | +€2,072 | +7.2% |
| Contributions | 10/11 | €30,987 | €30,987 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,234 | -€162 | +€2,072 | +92.7% |
| Amounts payable | 17/49 | €4,454 | €4,705 | +€250 | +5.6% |
| Amounts payable after more than one year | 17 | €3,718 | €3,718 | = | 0.0% |
| Other amounts payable | 178/9 | €3,718 | €3,718 | = | 0.0% |
| Amounts payable within one year | 42/48 | €736 | €986 | +€250 | +34.0% |
| Trade debts | 44 | €30 | - | -€30 | |
| Suppliers | 440/4 | €30 | - | -€30 | |
| Taxes, remuneration and social security | 45 | €474 | €754 | +€280 | +59.0% |
| Taxes | 450/3 | €474 | €754 | +€280 | +59.0% |
| Other amounts payable | 47/48 | €232 | €232 | = | 0.0% |
| Other operating charges | 640/8 | €3,746 | €3,864 | +€118 | +3.1% |
| Gross operating margin | 9900 | €5,591 | €6,795 | +€1,205 | +21.6% |
| Operating profit (loss) | 9901 | €1,844 | €2,931 | +€1,087 | +58.9% |
| Financial charges | 65/66B | €104 | €105 | +€2 | +1.4% |
| Recurring financial charges | 65 | €104 | €105 | +€2 | +1.4% |
| Profit (loss) for the period before taxes | 9903 | €1,741 | €2,826 | +€1,085 | +62.4% |
| Income taxes | 67/77 | €474 | €754 | +€280 | +59.0% |
| Profit (loss) for the period | 9904 | €1,266 | €2,072 | +€806 | +63.6% |
| Profit (loss) for the period to be appropriated | 9905 | €1,266 | €2,072 | +€806 | +63.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.