Per ongeluk: 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.
Per ongeluk
Largest movements
- Cash +€197,881
up €197,881 (+209%), from €94,512 to €292,392
mainly Trade debts (+€220,145) and Net result for the year (+€38,374)
- Receivables within one year +€28,635
up €28,635 (+570%), from €5,025 to €33,659
of which Other amounts receivable: +€16,732
- Trade debts +€220,145
up €220,145 (+3,650%), from €6,032 to €226,178
- Reserves +€38,374
up €38,374 (+83.1%), from €46,180 to €84,554
- Accrued charges and deferred income -€28,172
down €28,172 (-100%), from €28,172 to €0
- Gross operating margin -€10,522
down €10,522 (-16.6%), from €63,269 to €52,746
- Taxes -€2,044
down €2,044 (-16.7%), from €12,229 to €10,185
- Other operating charges -€664
down €664 (-42.9%), from €1,546 to €883
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 | €102,796 | €331,412 | +€228,616 | +222% |
| Fixed assets | 21/28 | €2,906 | €5,196 | +€2,290 | +78.8% |
| Tangible fixed assets | 22/27 | €2,906 | €5,196 | +€2,290 | +78.8% |
| Plant, machinery and equipment | 23 | - | €4,125 | +€4,125 | |
| Furniture and vehicles | 24 | €2,906 | €1,071 | -€1,835 | -63.1% |
| Current assets | 29/58 | €99,889 | €326,216 | +€226,326 | +227% |
| Amounts receivable within one year | 40/41 | €5,025 | €33,659 | +€28,635 | +570% |
| Trade receivables | 40 | - | €11,903 | +€11,903 | |
| Other amounts receivable | 41 | €5,025 | €21,756 | +€16,732 | +333% |
| Cash at bank and in hand | 54/58 | €94,512 | €292,392 | +€197,881 | +209% |
| Deferred charges and accrued income | 490/1 | €353 | €164 | -€189 | -53.5% |
| Total equity and liabilities | 10/49 | €102,796 | €331,412 | +€228,616 | +222% |
| Equity | 10/15 | €56,180 | €94,554 | +€38,374 | +68.3% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €46,180 | €84,554 | +€38,374 | +83.1% |
| Distributable reserves | 133 | €46,180 | €84,554 | +€38,374 | +83.1% |
| Amounts payable | 17/49 | €46,615 | €236,857 | +€190,242 | +408% |
| Amounts payable within one year | 42/48 | €18,443 | €236,857 | +€218,414 | +1,184% |
| Trade debts | 44 | €6,032 | €226,178 | +€220,145 | +3,650% |
| Suppliers | 440/4 | €6,032 | €226,178 | +€220,145 | +3,650% |
| Taxes, remuneration and social security | 45 | €12,229 | €10,185 | -€2,044 | -16.7% |
| Taxes | 450/3 | €12,229 | €10,185 | -€2,044 | -16.7% |
| Other amounts payable | 47/48 | €182 | €495 | +€313 | +172% |
| Accrued charges and deferred income | 492/3 | €28,172 | €0 | -€28,172 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,600 | €2,664 | +€64 | +2.5% |
| Other operating charges | 640/8 | €1,546 | €883 | -€664 | -42.9% |
| Gross operating margin | 9900 | €63,269 | €52,746 | -€10,522 | -16.6% |
| Operating profit (loss) | 9901 | €59,123 | €49,200 | -€9,923 | -16.8% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €713 | €641 | -€72 | -10.1% |
| Recurring financial charges | 65 | €713 | €641 | -€72 | -10.1% |
| Profit (loss) for the period before taxes | 9903 | €58,410 | €48,559 | -€9,851 | -16.9% |
| Income taxes | 67/77 | €12,229 | €10,185 | -€2,044 | -16.7% |
| Profit (loss) for the period | 9904 | €46,180 | €38,374 | -€7,806 | -16.9% |
| Profit (loss) for the period to be appropriated | 9905 | €46,180 | €38,374 | -€7,806 | -16.9% |
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 27 October 2026 via checked.be.