PERFORMANCE & HIGH POTENTIAL: 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.
PERFORMANCE & HIGH POTENTIAL
Largest movements
- Cash -€11,653
down €11,653 (-26.1%), from €44,588 to €32,935
mainly Receivables within one year (-€11,536) and Net result for the year (-€5,312)
- Receivables within one year +€11,536
up €11,536 (+1122.9%), from €1,027 to €12,563
of which Trade receivables: +€7,260
- Current investments -€6,992
down €6,992 (-33.7%), from €20,749 to €13,758
- Tangible fixed assets -€936
down €936 (-22.8%), from €4,107 to €3,170
of which Furniture and vehicles: -€1,095
- Reserves -€5,312
down €5,312 (-9.0%), from €58,884 to €53,571
- Tax, wage and social debts -€2,733
down €2,733 (-43.6%), from €6,267 to €3,534
- Gross operating margin -€1,245
down €1,245 (-130.5%), from -€954 to -€2,199
- Financial income +€76
up €76 (+244.9%), from €31 to €107
- Financial charges +€64
up €64 (+37.8%), from €168 to €232
- Depreciation -€24
down €24 (-1.0%), from €2,298 to €2,274
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 | €70,622 | €62,577 | -€8,045 | -11.4% |
| Fixed assets | 21/28 | €4,187 | €3,251 | -€936 | -22.4% |
| Tangible fixed assets | 22/27 | €4,107 | €3,170 | -€936 | -22.8% |
| Plant, machinery and equipment | 23 | €1,070 | €1,229 | +€159 | +14.9% |
| Furniture and vehicles | 24 | €3,037 | €1,942 | -€1,095 | -36.1% |
| Financial fixed assets | 28 | €80 | €80 | = | 0.0% |
| Current assets | 29/58 | €66,435 | €59,326 | -€7,109 | -10.7% |
| Amounts receivable within one year | 40/41 | €1,027 | €12,563 | +€11,536 | +1122.9% |
| Trade receivables | 40 | - | €7,260 | +€7,260 | |
| Other amounts receivable | 41 | €1,027 | €5,303 | +€4,276 | +416.2% |
| Current investments | 50/53 | €20,749 | €13,758 | -€6,992 | -33.7% |
| Cash at bank and in hand | 54/58 | €44,588 | €32,935 | -€11,653 | -26.1% |
| Deferred charges and accrued income | 490/1 | €70 | €70 | = | 0.0% |
| Total equity and liabilities | 10/49 | €70,622 | €62,577 | -€8,045 | -11.4% |
| Equity | 10/15 | €62,884 | €57,571 | -€5,312 | -8.4% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €58,884 | €53,571 | -€5,312 | -9.0% |
| Distributable reserves | 133 | €58,884 | €53,571 | -€5,312 | -9.0% |
| Amounts payable | 17/49 | €7,738 | €5,005 | -€2,733 | -35.3% |
| Amounts payable within one year | 42/48 | €7,738 | €5,005 | -€2,733 | -35.3% |
| Trade debts | 44 | €1,471 | €1,471 | +€0 | 0.0% |
| Suppliers | 440/4 | €1,471 | €1,471 | +€0 | 0.0% |
| Taxes, remuneration and social security | 45 | €6,267 | €3,534 | -€2,733 | -43.6% |
| Taxes | 450/3 | €6,267 | €3,534 | -€2,733 | -43.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,298 | €2,274 | -€24 | -1.0% |
| Other operating charges | 640/8 | €564 | €582 | +€18 | +3.3% |
| Gross operating margin | 9900 | -€954 | -€2,199 | -€1,245 | -130.5% |
| Operating profit (loss) | 9901 | -€3,816 | -€5,056 | -€1,240 | -32.5% |
| Financial income | 75/76B | €31 | €107 | +€76 | +244.9% |
| Recurring financial income | 75 | €31 | €107 | +€76 | +244.9% |
| Financial charges | 65/66B | €168 | €232 | +€64 | +37.8% |
| Recurring financial charges | 65 | €168 | €232 | +€64 | +37.8% |
| Profit (loss) for the period before taxes | 9903 | -€3,953 | -€5,180 | -€1,227 | -31.0% |
| Income taxes | 67/77 | €128 | €132 | +€4 | +3.1% |
| Profit (loss) for the period | 9904 | -€4,081 | -€5,312 | -€1,231 | -30.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,081 | -€5,312 | -€1,231 | -30.2% |
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 8 October 2026 via checked.be.