PARADIGMS: 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.
PARADIGMS
Largest movements
- Receivables within one year +€782
up €782 (+355%), from €221 to €1,003
of which Trade receivables: +€400
- Cash +€178
up €178 (+53,845%), from €0 to €178
mainly Other debts (+€1,968)
- Other debts +€1,968
up €1,968 (+39.3%), from €5,011 to €6,980
- Trade debts -€516
down €516 (-51.6%), from €1,000 to €484
of which Bills of exchange payable: -€1,000
- Profit (loss) carried forward -€492
down €492 (-0.8%), from -€64,815 to -€65,307
- Gross operating margin +€580
up €580 (+58.0%), from -€1,000 to -€420
- Purchases and services -€580
down €580 (-58.0%), from €1,000 to €420
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 | €5,549 | €6,509 | +€960 | +17.3% |
| Fixed assets | 21/28 | €5,328 | €5,328 | = | 0.0% |
| Tangible fixed assets | 22/27 | €5,146 | €5,146 | = | 0.0% |
| Plant, machinery and equipment | 23 | €5,146 | €5,146 | = | 0.0% |
| Financial fixed assets | 28 | €183 | €183 | = | 0.0% |
| Current assets | 29/58 | €221 | €1,181 | +€960 | +435% |
| Amounts receivable within one year | 40/41 | €221 | €1,003 | +€782 | +355% |
| Trade receivables | 40 | - | €400 | +€400 | |
| Other amounts receivable | 41 | €221 | €603 | +€382 | +173% |
| Cash at bank and in hand | 54/58 | €0 | €178 | +€178 | +53,845% |
| Total equity and liabilities | 10/49 | €5,549 | €6,509 | +€960 | +17.3% |
| Equity | 10/15 | -€56,455 | -€56,947 | -€492 | -0.9% |
| Contributions | 10/11 | €6,500 | €6,500 | = | 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 | -€64,815 | -€65,307 | -€492 | -0.8% |
| Amounts payable | 17/49 | €62,004 | €63,456 | +€1,452 | +2.3% |
| Amounts payable within one year | 42/48 | €62,004 | €63,456 | +€1,452 | +2.3% |
| Trade debts | 44 | €1,000 | €484 | -€516 | -51.6% |
| Suppliers | 440/4 | - | €484 | +€484 | |
| Bills of exchange payable | 441 | €1,000 | - | -€1,000 | |
| Taxes, remuneration and social security | 45 | €55,992 | €55,992 | = | 0.0% |
| Remuneration and social security | 454/9 | €55,992 | €55,992 | = | 0.0% |
| Other amounts payable | 47/48 | €5,011 | €6,980 | +€1,968 | +39.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €1,000 | €420 | -€580 | -58.0% |
| Gross operating margin | 9900 | -€1,000 | -€420 | +€580 | +58.0% |
| Operating profit (loss) | 9901 | -€1,000 | -€420 | +€580 | +58.0% |
| Financial charges | 65/66B | €67 | €72 | +€5 | +7.7% |
| Recurring financial charges | 65 | €67 | €72 | +€5 | +7.7% |
| Profit (loss) for the period before taxes | 9903 | -€1,067 | -€492 | +€575 | +53.9% |
| Profit (loss) for the period | 9904 | -€1,067 | -€492 | +€575 | +53.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,067 | -€492 | +€575 | +53.9% |
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.