PARTS & PERIPHERALS: 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.
PARTS & PERIPHERALS
Largest movements
- Current investments -€200,000
down €200,000 (-94.2%), from €212,218 to €12,218
- Cash +€181,684
up €181,684 (+110.5%), from €164,425 to €346,109
mainly Current investments (+€200,000) and Receivables within one year (+€51,791)
- Receivables within one year -€51,791
down €51,791 (-26.9%), from €192,264 to €140,473
of which Trade receivables: -€82,637
- Tangible fixed assets -€26,402
down €26,402 (-100.0%), from €26,402 to €0
of which Furniture and vehicles: -€18,863
- Other debts -€73,485
down €73,485 (-100.0%), from €73,485 to €0
- Profit (loss) carried forward -€16,059
down €16,059 (-38.9%), from -€41,260 to -€57,319
- Accrued charges and deferred income -€6,364
down €6,364 (-97.4%), from €6,532 to €168
- Depreciation -€17,312
down €17,312 (-100.0%), from €17,312 to €0
- Other operating charges +€14,717
up €14,717 (+1868.7%), from €788 to €15,504
- Financial income +€2,814
up €2,814 (+107.5%), from €2,618 to €5,433
- Financial charges -€1,734
down €1,734 (-25.4%), from €6,829 to €5,095
- Provisions -€950
new in 2025: -€950
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 | €597,369 | €499,361 | -€98,009 | -16.4% |
| Fixed assets | 21/28 | €26,402 | €0 | -€26,402 | -100.0% |
| Tangible fixed assets | 22/27 | €26,402 | €0 | -€26,402 | -100.0% |
| Land and buildings | 22 | €7,539 | €0 | -€7,539 | -100.0% |
| Furniture and vehicles | 24 | €18,863 | €0 | -€18,863 | -100.0% |
| Current assets | 29/58 | €570,967 | €499,361 | -€71,606 | -12.5% |
| Amounts receivable within one year | 40/41 | €192,264 | €140,473 | -€51,791 | -26.9% |
| Trade receivables | 40 | €85,887 | €3,250 | -€82,637 | -96.2% |
| Other amounts receivable | 41 | €106,377 | €137,224 | +€30,846 | +29.0% |
| Current investments | 50/53 | €212,218 | €12,218 | -€200,000 | -94.2% |
| Cash at bank and in hand | 54/58 | €164,425 | €346,109 | +€181,684 | +110.5% |
| Deferred charges and accrued income | 490/1 | €2,060 | €560 | -€1,500 | -72.8% |
| Total equity and liabilities | 10/49 | €597,369 | €499,361 | -€98,009 | -16.4% |
| Equity | 10/15 | €510,794 | €494,735 | -€16,059 | -3.1% |
| Contributions | 10/11 | €377,900 | €377,900 | = | 0.0% |
| Capital | 10 | €377,900 | €377,900 | = | 0.0% |
| Issued capital | 100 | €377,900 | €377,900 | = | 0.0% |
| Reserves | 13 | €174,154 | €174,154 | = | 0.0% |
| Non-distributable reserves | 130/1 | €37,790 | €37,790 | = | 0.0% |
| Legal reserve | 130 | €37,790 | €37,790 | = | 0.0% |
| Distributable reserves | 133 | €136,364 | €136,364 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€41,260 | -€57,319 | -€16,059 | -38.9% |
| Provisions and deferred taxes | 16 | €950 | €0 | -€950 | -100.0% |
| Provisions for liabilities and charges | 160/5 | €950 | €0 | -€950 | -100.0% |
| Environmental obligations | 163 | €950 | €0 | -€950 | -100.0% |
| Amounts payable | 17/49 | €85,625 | €4,626 | -€80,999 | -94.6% |
| Amounts payable within one year | 42/48 | €79,093 | €4,458 | -€74,635 | -94.4% |
| Trade debts | 44 | €5,317 | €3,102 | -€2,215 | -41.7% |
| Suppliers | 440/4 | €5,317 | €3,102 | -€2,215 | -41.7% |
| Taxes, remuneration and social security | 45 | €291 | €1,356 | +€1,065 | +365.8% |
| Taxes | 450/3 | €291 | €1,356 | +€1,065 | +365.8% |
| Other amounts payable | 47/48 | €73,485 | €0 | -€73,485 | -100.0% |
| Accrued charges and deferred income | 492/3 | €6,532 | €168 | -€6,364 | -97.4% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,312 | €0 | -€17,312 | -100.0% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | -€950 | -€950 | |
| Other operating charges | 640/8 | €788 | €15,504 | +€14,717 | +1868.7% |
| Gross operating margin | 9900 | -€1,523 | -€1,660 | -€137 | -9.0% |
| Operating profit (loss) | 9901 | -€19,622 | -€16,214 | +€3,408 | +17.4% |
| Financial income | 75/76B | €2,618 | €5,433 | +€2,814 | +107.5% |
| Recurring financial income | 75 | €2,618 | €5,433 | +€2,814 | +107.5% |
| Financial charges | 65/66B | €6,829 | €5,095 | -€1,734 | -25.4% |
| Recurring financial charges | 65 | €6,829 | €5,095 | -€1,734 | -25.4% |
| Profit (loss) for the period before taxes | 9903 | -€23,833 | -€15,876 | +€7,957 | +33.4% |
| Income taxes | 67/77 | €211 | €183 | -€28 | -13.1% |
| Profit (loss) for the period | 9904 | -€24,043 | -€16,059 | +€7,984 | +33.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€24,043 | -€16,059 | +€7,984 | +33.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.