PLAIN SOURCE: 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.
PLAIN SOURCE
Largest movements
- Receivables within one year +€5,515
up €5,515 (+20.5%), from €26,967 to €32,482
- Cash -€2,933
no longer reported in 2025 (was €2,933)
mainly Receivables within one year (-€5,515) and Net result for the year (-€1,393)
- Tangible fixed assets -€481
no longer reported in 2025 (was €481)
- Other debts +€2,349
new in 2025: €2,349
- Profit (loss) carried forward -€1,393
new in 2025: -€1,393
- Trade debts +€596
new in 2025: €596
- Tax, wage and social debts +€549
new in 2025: €549
- Financial charges -€719
down €719 (-64.9%), from €1,108 to €389
- Depreciation -€345
down €345 (-41.8%), from €826 to €481
- Gross operating margin -€129
down €129 (-32.7%), from -€394 to -€523
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 | €42,036 | €44,137 | +€2,101 | +5.0% |
| Fixed assets | 21/28 | €571 | €90 | -€481 | -84.2% |
| Tangible fixed assets | 22/27 | €481 | - | -€481 | |
| Furniture and vehicles | 24 | €481 | - | -€481 | |
| Financial fixed assets | 28 | €90 | €90 | = | 0.0% |
| Current assets | 29/58 | €41,465 | €44,047 | +€2,582 | +6.2% |
| Amounts receivable within one year | 40/41 | €26,967 | €32,482 | +€5,515 | +20.5% |
| Other amounts receivable | 41 | €26,967 | €32,482 | +€5,515 | +20.5% |
| Current investments | 50/53 | €11,565 | €11,565 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €2,933 | - | -€2,933 | |
| Total equity and liabilities | 10/49 | €42,036 | €44,137 | +€2,101 | +5.0% |
| Equity | 10/15 | €42,036 | €40,643 | -€1,393 | -3.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €35,836 | €35,836 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €33,976 | €33,976 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€1,393 | -€1,393 | |
| Amounts payable | 17/49 | - | €3,494 | +€3,494 | |
| Amounts payable within one year | 42/48 | - | €3,494 | +€3,494 | |
| Trade debts | 44 | - | €596 | +€596 | |
| Suppliers | 440/4 | - | €596 | +€596 | |
| Taxes, remuneration and social security | 45 | - | €549 | +€549 | |
| Taxes | 450/3 | - | €549 | +€549 | |
| Other amounts payable | 47/48 | - | €2,349 | +€2,349 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €826 | €481 | -€345 | -41.8% |
| Gross operating margin | 9900 | -€394 | -€523 | -€129 | -32.7% |
| Operating profit (loss) | 9901 | -€1,220 | -€1,004 | +€216 | +17.7% |
| Financial charges | 65/66B | €1,108 | €389 | -€719 | -64.9% |
| Recurring financial charges | 65 | €1,108 | €389 | -€719 | -64.9% |
| Profit (loss) for the period before taxes | 9903 | -€2,328 | -€1,393 | +€935 | +40.2% |
| Profit (loss) for the period | 9904 | -€2,328 | -€1,393 | +€935 | +40.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,328 | -€1,393 | +€935 | +40.2% |
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 12 October 2026 via checked.be.