PL OUD BE 3: 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.
PL OUD BE 3
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Profit (loss) carried forward +€1,834
up €1,834 (+10.4%), from -€17,636 to -€15,802
- Trade debts -€1,404
down €1,404 (-33.3%), from €4,217 to €2,812
- Other operating charges -€2,534
down €2,534 (-97.5%), from €2,600 to €66
- Gross operating margin +€511
up €511 (+35.6%), from €1,436 to €1,947
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 | €104,996 | €105,425 | +€429 | +0.4% |
| Current assets | 29/58 | €104,996 | €105,425 | +€429 | +0.4% |
| Amounts receivable within one year | 40/41 | €92,461 | €92,938 | +€477 | +0.5% |
| Other amounts receivable | 41 | €92,461 | €92,938 | +€477 | +0.5% |
| Cash at bank and in hand | 54/58 | €12,535 | €12,488 | -€48 | -0.4% |
| Total equity and liabilities | 10/49 | €104,996 | €105,425 | +€429 | +0.4% |
| Equity | 10/15 | €82,364 | €84,198 | +€1,834 | +2.2% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€17,636 | -€15,802 | +€1,834 | +10.4% |
| Amounts payable | 17/49 | €22,632 | €21,227 | -€1,404 | -6.2% |
| Amounts payable within one year | 42/48 | €22,632 | €21,227 | -€1,404 | -6.2% |
| Trade debts | 44 | €4,217 | €2,812 | -€1,404 | -33.3% |
| Suppliers | 440/4 | €4,217 | €2,812 | -€1,404 | -33.3% |
| Other amounts payable | 47/48 | €18,415 | €18,415 | = | 0.0% |
| Other operating charges | 640/8 | €2,600 | €66 | -€2,534 | -97.5% |
| Gross operating margin | 9900 | €1,436 | €1,947 | +€511 | +35.6% |
| Operating profit (loss) | 9901 | -€1,164 | €1,881 | +€3,045 | |
| Financial charges | 65/66B | €49 | €48 | -€1 | -2.1% |
| Recurring financial charges | 65 | €49 | €48 | -€1 | -2.1% |
| Profit (loss) for the period before taxes | 9903 | -€1,213 | €1,834 | +€3,046 | |
| Profit (loss) for the period | 9904 | -€1,213 | €1,834 | +€3,046 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,213 | €1,834 | +€3,046 |
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 14 October 2026 via checked.be.