PERSPEKTIF: 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.
PERSPEKTIF
Largest movements
- Cash -€2,748
down €2,748 (-26.6%), from €10,323 to €7,576
mainly Net result for the year (-€3,355)
- Receivables within one year -€270
down €270 (-38.7%), from €698 to €428
- Profit (loss) carried forward -€3,355
down €3,355 (-44.1%), from -€7,605 to -€10,960
- Trade debts +€313
new in 2025: €313
- Gross operating margin +€4,381
up €4,381 (+58.5%), from -€7,492 to -€3,111
- Financial charges +€175
up €175 (+155%), from €113 to €288
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 | €11,395 | €8,363 | -€3,032 | -26.6% |
| Current assets | 29/58 | €11,395 | €8,363 | -€3,032 | -26.6% |
| Amounts receivable within one year | 40/41 | €698 | €428 | -€270 | -38.7% |
| Other amounts receivable | 41 | €698 | €428 | -€270 | -38.7% |
| Cash at bank and in hand | 54/58 | €10,323 | €7,576 | -€2,748 | -26.6% |
| Deferred charges and accrued income | 490/1 | €374 | €360 | -€14 | -3.8% |
| Total equity and liabilities | 10/49 | €11,395 | €8,363 | -€3,032 | -26.6% |
| Equity | 10/15 | €11,395 | €8,040 | -€3,355 | -29.4% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,605 | -€10,960 | -€3,355 | -44.1% |
| Amounts payable | 17/49 | - | €323 | +€323 | |
| Amounts payable within one year | 42/48 | - | €323 | +€323 | |
| Trade debts | 44 | - | €313 | +€313 | |
| Suppliers | 440/4 | - | €313 | +€313 | |
| Other amounts payable | 47/48 | - | €10 | +€10 | |
| Gross operating margin | 9900 | -€7,492 | -€3,111 | +€4,381 | +58.5% |
| Operating profit (loss) | 9901 | -€7,492 | -€3,111 | +€4,381 | +58.5% |
| Financial income | 75/76B | €0 | €45 | +€45 | +449,500% |
| Recurring financial income | 75 | €0 | €45 | +€45 | +449,500% |
| Financial charges | 65/66B | €113 | €288 | +€175 | +155% |
| Recurring financial charges | 65 | €113 | €288 | +€175 | +155% |
| Profit (loss) for the period before taxes | 9903 | -€7,605 | -€3,355 | +€4,250 | +55.9% |
| Profit (loss) for the period | 9904 | -€7,605 | -€3,355 | +€4,250 | +55.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,605 | -€3,355 | +€4,250 | +55.9% |
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 18 October 2026 via checked.be.