PARTNER PROMPT: 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.
PARTNER PROMPT
Largest movements
- Receivables within one year +€14,357
up €14,357 (+490%), from €2,927 to €17,284
of which Other amounts receivable: +€12,222
- Receivables after one year +€1,500
up €1,500 (+8.6%), from €17,500 to €19,000
- Cash +€456
up €456 (+125%), from €364 to €821
mainly Net result for the year (+€16,169) and Other debts (+€15,000)
- Other debts +€15,000
new in 2025: €15,000
- Profit (loss) carried forward +€1,169
up €1,169 (+12.6%), from €9,286 to €10,455
- Gross operating margin +€17,225
up €17,225 (+9,717%), from €177 to €17,402
- Other operating charges +€715
up €715 (+119%), from €600 to €1,315
- Depreciation +€375
new in 2025: €375
- Taxes +€312
up €312 (+1,733%), from €18 to €330
- Financial income +€203
up €203 (+32.1%), from €631 to €834
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 | €22,292 | €38,230 | +€15,938 | +71.5% |
| Fixed assets | 21/28 | €1,500 | €1,125 | -€375 | -25.0% |
| Tangible fixed assets | 22/27 | €1,500 | €1,125 | -€375 | -25.0% |
| Furniture and vehicles | 24 | €1,500 | €1,125 | -€375 | -25.0% |
| Current assets | 29/58 | €20,792 | €37,105 | +€16,313 | +78.5% |
| Amounts receivable after more than one year | 29 | €17,500 | €19,000 | +€1,500 | +8.6% |
| Other amounts receivable | 291 | €17,500 | €19,000 | +€1,500 | +8.6% |
| Amounts receivable within one year | 40/41 | €2,927 | €17,284 | +€14,357 | +490% |
| Trade receivables | 40 | €865 | €3,000 | +€2,135 | +247% |
| Other amounts receivable | 41 | €2,062 | €14,284 | +€12,222 | +593% |
| Cash at bank and in hand | 54/58 | €364 | €821 | +€456 | +125% |
| Total equity and liabilities | 10/49 | €22,292 | €38,230 | +€15,938 | +71.5% |
| Equity | 10/15 | €21,686 | €22,855 | +€1,169 | +5.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,286 | €10,455 | +€1,169 | +12.6% |
| Amounts payable | 17/49 | €606 | €15,375 | +€14,769 | +2,438% |
| Amounts payable within one year | 42/48 | €606 | €15,375 | +€14,769 | +2,438% |
| Trade debts | 44 | €73 | €65 | -€8 | -11.0% |
| Suppliers | 440/4 | €73 | €65 | -€8 | -11.0% |
| Taxes, remuneration and social security | 45 | €533 | €310 | -€223 | -41.8% |
| Taxes | 450/3 | €533 | €310 | -€223 | -41.8% |
| Other amounts payable | 47/48 | - | €15,000 | +€15,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €375 | +€375 | |
| Other operating charges | 640/8 | €600 | €1,315 | +€715 | +119% |
| Gross operating margin | 9900 | €177 | €17,402 | +€17,225 | +9,717% |
| Operating profit (loss) | 9901 | -€423 | €15,712 | +€16,135 | |
| Financial income | 75/76B | €631 | €834 | +€203 | +32.1% |
| Recurring financial income | 75 | €631 | €834 | +€203 | +32.1% |
| Financial charges | 65/66B | €125 | €46 | -€79 | -62.8% |
| Recurring financial charges | 65 | €125 | €46 | -€79 | -62.8% |
| Profit (loss) for the period before taxes | 9903 | €84 | €16,499 | +€16,416 | +19,646% |
| Income taxes | 67/77 | €18 | €330 | +€312 | +1,733% |
| Profit (loss) for the period | 9904 | €66 | €16,169 | +€16,104 | +24,563% |
| Profit (loss) for the period to be appropriated | 9905 | €66 | €16,169 | +€16,104 | +24,563% |
Source: filed annual accounts (NBB), financial years ended 31 August 2024 and 31 August 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.