PERFORMANCE SYSTEMS: 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 SYSTEMS
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Accrued charges and deferred income +€148,264
new in 2025: €148,264
- Other debts -€140,973
no longer reported in 2025 (was €140,973)
- Profit (loss) carried forward -€7,291
down €7,291 (-9.8%), from -€74,230 to -€81,521
- Other operating charges -€6,586
down €6,586 (-79.9%), from €8,238 to €1,652
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €87,236 | €87,236 | = | 0.0% |
| Fixed assets | 21/28 | €87,236 | €87,236 | = | 0.0% |
| Tangible fixed assets | 22/27 | €86,622 | €86,622 | = | 0.0% |
| Land and buildings | 22 | €86,622 | €86,622 | = | 0.0% |
| Financial fixed assets | 28 | €614 | €614 | = | 0.0% |
| Total equity and liabilities | 10/49 | €87,236 | €87,236 | = | 0.0% |
| Equity | 10/15 | -€53,737 | -€61,028 | -€7,291 | -13.6% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Capital | 10 | €18,592 | €18,592 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,901 | €1,901 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,901 | €1,901 | = | 0.0% |
| Legal reserve | 130 | €1,901 | €1,901 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€74,230 | -€81,521 | -€7,291 | -9.8% |
| Amounts payable | 17/49 | €140,973 | €148,264 | +€7,291 | +5.2% |
| Amounts payable within one year | 42/48 | €140,973 | - | -€140,973 | |
| Other amounts payable | 47/48 | €140,973 | - | -€140,973 | |
| Accrued charges and deferred income | 492/3 | - | €148,264 | +€148,264 | |
| Other operating charges | 640/8 | €8,238 | €1,652 | -€6,586 | -79.9% |
| Operating profit (loss) | 9901 | -€8,238 | -€1,652 | +€6,586 | +79.9% |
| Financial charges | 65/66B | €5,105 | €5,639 | +€534 | +10.5% |
| Recurring financial charges | 65 | €5,105 | €5,639 | +€534 | +10.5% |
| Profit (loss) for the period before taxes | 9903 | -€13,343 | -€7,291 | +€6,052 | +45.4% |
| Profit (loss) for the period | 9904 | -€13,343 | -€7,291 | +€6,052 | +45.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,343 | -€7,291 | +€6,052 | +45.4% |
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 5 October 2026 via checked.be.