P & P: 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.
P & P
Largest movements
- Current investments -€110,000
down €110,000 (-55.0%), from €200,000 to €90,000
- Cash +€9,029
up €9,029 (+317.0%), from €2,848 to €11,878
mainly Current investments (+€110,000) and Trade debts (+€1,436)
- Other debts -€100,147
down €100,147 (-100.0%), from €100,147 to €0
- Profit (loss) carried forward -€2,121
down €2,121 (-23.8%), from -€8,924 to -€11,045
- Provisions +€15,780
up €15,780, from -€15,780 to €0
- Other operating charges -€3,413
down €3,413 (-86.9%), from €3,926 to €513
- Gross operating margin +€2,593
up €2,593 (+28.9%), from -€8,984 to -€6,391
- Financial charges -€904
down €904 (-65.8%), from €1,374 to €469
- Financial income -€219
down €219 (-4.0%), from €5,472 to €5,253
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 | €204,490 | €103,658 | -€100,832 | -49.3% |
| Current assets | 29/58 | €204,490 | €103,658 | -€100,832 | -49.3% |
| Amounts receivable within one year | 40/41 | €1,642 | €1,576 | -€66 | -4.0% |
| Other amounts receivable | 41 | €1,642 | €1,576 | -€66 | -4.0% |
| Current investments | 50/53 | €200,000 | €90,000 | -€110,000 | -55.0% |
| Cash at bank and in hand | 54/58 | €2,848 | €11,878 | +€9,029 | +317.0% |
| Deferred charges and accrued income | 490/1 | - | €204 | +€204 | |
| Total equity and liabilities | 10/49 | €204,490 | €103,658 | -€100,832 | -49.3% |
| Equity | 10/15 | €101,076 | €98,955 | -€2,121 | -2.1% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €10,000 | €10,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €10,000 | €10,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,924 | -€11,045 | -€2,121 | -23.8% |
| Provisions and deferred taxes | 16 | €0 | - | = | |
| Provisions for liabilities and charges | 160/5 | €0 | - | = | |
| Other liabilities and charges | 164/5 | €0 | - | = | |
| Amounts payable | 17/49 | €103,414 | €4,703 | -€98,712 | -95.5% |
| Amounts payable within one year | 42/48 | €103,414 | €4,703 | -€98,712 | -95.5% |
| Trade debts | 44 | €3,267 | €4,703 | +€1,436 | +43.9% |
| Suppliers | 440/4 | €3,267 | €4,703 | +€1,436 | +43.9% |
| Other amounts payable | 47/48 | €100,147 | €0 | -€100,147 | -100.0% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€15,780 | €0 | +€15,780 | |
| Other operating charges | 640/8 | €3,926 | €513 | -€3,413 | -86.9% |
| Gross operating margin | 9900 | -€8,984 | -€6,391 | +€2,593 | +28.9% |
| Operating profit (loss) | 9901 | €2,870 | -€6,904 | -€9,774 | |
| Financial income | 75/76B | €5,472 | €5,253 | -€219 | -4.0% |
| Recurring financial income | 75 | €5,472 | €5,253 | -€219 | -4.0% |
| Financial charges | 65/66B | €1,374 | €469 | -€904 | -65.8% |
| Recurring financial charges | 65 | €1,374 | €469 | -€904 | -65.8% |
| Profit (loss) for the period before taxes | 9903 | €6,968 | -€2,121 | -€9,089 | |
| Profit (loss) for the period | 9904 | €6,968 | -€2,121 | -€9,089 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,968 | -€2,121 | -€9,089 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.