PERSPECTIEVEN: 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.
PERSPECTIEVEN
Largest movements
- Cash +€2,863
up €2,863 (+18,376%), from €16 to €2,879
mainly Net result for the year (+€9,796) and Trade debts (+€441)
- Receivables within one year +€2,017
new in 2025: €2,017
of which Trade receivables: +€1,938
- Deferred charges and accrued income +€72
new in 2025: €72
- Profit (loss) carried forward +€9,796
up €9,796 (+21.8%), from -€44,936 to -€35,141
- Other debts -€5,284
down €5,284 (-20.1%), from €26,352 to €21,067
- Trade debts +€441
new in 2025: €441
- Gross operating margin +€10,032
new in 2025: €10,032
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 | €16 | €4,968 | +€4,952 | +31,787% |
| Current assets | 29/58 | €16 | €4,968 | +€4,952 | +31,787% |
| Amounts receivable within one year | 40/41 | - | €2,017 | +€2,017 | |
| Trade receivables | 40 | - | €1,938 | +€1,938 | |
| Other amounts receivable | 41 | - | €79 | +€79 | |
| Cash at bank and in hand | 54/58 | €16 | €2,879 | +€2,863 | +18,376% |
| Deferred charges and accrued income | 490/1 | - | €72 | +€72 | |
| Total equity and liabilities | 10/49 | €16 | €4,968 | +€4,952 | +31,787% |
| Equity | 10/15 | -€26,336 | -€16,541 | +€9,796 | +37.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€44,936 | -€35,141 | +€9,796 | +21.8% |
| Amounts payable | 17/49 | €26,352 | €21,508 | -€4,843 | -18.4% |
| Amounts payable within one year | 42/48 | €26,352 | €21,508 | -€4,843 | -18.4% |
| Trade debts | 44 | - | €441 | +€441 | |
| Suppliers | 440/4 | - | €441 | +€441 | |
| Other amounts payable | 47/48 | €26,352 | €21,067 | -€5,284 | -20.1% |
| Other operating charges | 640/8 | - | €26 | +€26 | |
| Gross operating margin | 9900 | - | €10,032 | +€10,032 | |
| Operating profit (loss) | 9901 | - | €10,006 | +€10,006 | |
| Financial charges | 65/66B | €205 | €210 | +€5 | +2.5% |
| Recurring financial charges | 65 | €205 | €210 | +€5 | +2.5% |
| Profit (loss) for the period before taxes | 9903 | -€205 | €9,796 | +€10,001 | |
| Profit (loss) for the period | 9904 | -€205 | €9,796 | +€10,001 | |
| Profit (loss) for the period to be appropriated | 9905 | -€205 | €9,796 | +€10,001 |
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 17 October 2026 via checked.be.