PB calc & consult: 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.
PB calc & consult
Largest movements
- Intangible fixed assets -€14,942
down €14,942 (-23.6%), from €63,281 to €48,339
- Receivables within one year -€12,470
down €12,470 (-26.9%), from €46,346 to €33,876
of which Trade receivables: -€10,888
- Deferred charges and accrued income -€4,366
down €4,366 (-69.9%), from €6,242 to €1,876
- Tangible fixed assets -€2,726
down €2,726 (-55.4%), from €4,924 to €2,198
of which Furniture and vehicles: -€2,519
- Debts after one year -€35,000
no longer reported in 2025 (was €35,000)
- Current portion of long-term debt -€10,334
no longer reported in 2025 (was €10,334)
- Tax, wage and social debts +€7,618
up €7,618 (+167%), from €4,563 to €12,181
of which Taxes: +€8,257
- Accrued charges and deferred income +€5,448
up €5,448 (+570%), from €956 to €6,404
- Trade debts -€4,376
down €4,376 (-37.7%), from €11,593 to €7,217
- Gross operating margin -€6,451
down €6,451 (-15.7%), from €40,967 to €34,516
- Taxes -€1,779
down €1,779 (-75.2%), from €2,367 to €588
- Financial charges -€410
down €410 (-24.9%), from €1,647 to €1,237
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 | €151,687 | €117,658 | -€34,029 | -22.4% |
| Fixed assets | 21/28 | €68,204 | €50,537 | -€17,667 | -25.9% |
| Intangible fixed assets | 21 | €63,281 | €48,339 | -€14,942 | -23.6% |
| Tangible fixed assets | 22/27 | €4,924 | €2,198 | -€2,726 | -55.4% |
| Plant, machinery and equipment | 23 | €206 | - | -€206 | |
| Furniture and vehicles | 24 | €4,717 | €2,198 | -€2,519 | -53.4% |
| Current assets | 29/58 | €83,482 | €67,121 | -€16,361 | -19.6% |
| Amounts receivable within one year | 40/41 | €46,346 | €33,876 | -€12,470 | -26.9% |
| Trade receivables | 40 | €43,351 | €32,464 | -€10,888 | -25.1% |
| Other amounts receivable | 41 | €2,995 | €1,412 | -€1,583 | -52.8% |
| Cash at bank and in hand | 54/58 | €30,894 | €31,369 | +€475 | +1.5% |
| Deferred charges and accrued income | 490/1 | €6,242 | €1,876 | -€4,366 | -69.9% |
| Total equity and liabilities | 10/49 | €151,687 | €117,658 | -€34,029 | -22.4% |
| Equity | 10/15 | €89,241 | €90,582 | +€1,341 | +1.5% |
| Contributions | 10/11 | €18,602 | €18,602 | = | 0.0% |
| Reserves | 13 | €32,850 | €34,192 | +€1,341 | +4.1% |
| Distributable reserves | 133 | €32,850 | €34,192 | +€1,341 | +4.1% |
| Profit (loss) carried forward | 14 | €37,789 | €37,789 | = | 0.0% |
| Amounts payable | 17/49 | €62,446 | €27,076 | -€35,370 | -56.6% |
| Amounts payable after more than one year | 17 | €35,000 | - | -€35,000 | |
| Financial debts | 170/4 | €35,000 | - | -€35,000 | |
| Amounts payable within one year | 42/48 | €26,490 | €20,672 | -€5,818 | -22.0% |
| Current portion of amounts payable after more than one year | 42 | €10,334 | - | -€10,334 | |
| Trade debts | 44 | €11,593 | €7,217 | -€4,376 | -37.7% |
| Suppliers | 440/4 | €11,593 | €7,217 | -€4,376 | -37.7% |
| Taxes, remuneration and social security | 45 | €4,563 | €12,181 | +€7,618 | +167% |
| Taxes | 450/3 | €298 | €8,555 | +€8,257 | +2,774% |
| Remuneration and social security | 454/9 | €4,265 | €3,626 | -€639 | -15.0% |
| Other amounts payable | 47/48 | - | €1,273 | +€1,273 | |
| Accrued charges and deferred income | 492/3 | €956 | €6,404 | +€5,448 | +570% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,749 | €30,437 | -€311 | -1.0% |
| Other operating charges | 640/8 | €706 | €912 | +€206 | +29.3% |
| Gross operating margin | 9900 | €40,967 | €34,516 | -€6,451 | -15.7% |
| Operating profit (loss) | 9901 | €9,513 | €3,166 | -€6,346 | -66.7% |
| Financial charges | 65/66B | €1,647 | €1,237 | -€410 | -24.9% |
| Recurring financial charges | 65 | €1,647 | €1,237 | -€410 | -24.9% |
| Profit (loss) for the period before taxes | 9903 | €7,866 | €1,929 | -€5,936 | -75.5% |
| Income taxes | 67/77 | €2,367 | €588 | -€1,779 | -75.2% |
| Profit (loss) for the period | 9904 | €5,499 | €1,341 | -€4,157 | -75.6% |
| Profit (loss) for the period to be appropriated | 9905 | €5,499 | €1,341 | -€4,157 | -75.6% |
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 27 October 2026 via checked.be.