PLATFORM 42 - 44: 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.
PLATFORM 42 - 44
Largest movements
- Tangible fixed assets +€43,885
up €43,885 (+5.9%), from €748,378 to €792,263
of which Furniture and vehicles: +€30,713
- Reserves +€123,189
up €123,189 (+1,232%), from €10,000 to €133,189
of which Distributable reserves: +€123,189
- Debts after one year -€72,435
down €72,435 (-13.8%), from €525,869 to €453,435
- Profit (loss) carried forward -€39,447
down €39,447 (-100%), from €39,447 to €0
- Other debts +€31,206
up €31,206 (+799%), from €3,905 to €35,111
- Advances received +€12,500
new in 2025: €12,500
- Gross operating margin +€33,772
up €33,772 (+21.8%), from €154,594 to €188,366
- Staff costs -€29,209
down €29,209 (-43.0%), from €67,866 to €38,657
- Other operating charges -€3,627
down €3,627 (-75.2%), from €4,826 to €1,199
- Depreciation -€1,895
down €1,895 (-3.5%), from €54,118 to €52,223
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 | €771,165 | €824,987 | +€53,822 | +7.0% |
| Fixed assets | 21/28 | €748,378 | €792,263 | +€43,885 | +5.9% |
| Tangible fixed assets | 22/27 | €748,378 | €792,263 | +€43,885 | +5.9% |
| Land and buildings | 22 | €710,994 | €730,009 | +€19,015 | +2.7% |
| Plant, machinery and equipment | 23 | €22,077 | €16,233 | -€5,843 | -26.5% |
| Furniture and vehicles | 24 | €15,308 | €46,020 | +€30,713 | +201% |
| Current assets | 29/58 | €22,787 | €32,724 | +€9,937 | +43.6% |
| Amounts receivable within one year | 40/41 | €13,375 | €16,136 | +€2,761 | +20.6% |
| Trade receivables | 40 | €2,612 | €7,991 | +€5,379 | +206% |
| Other amounts receivable | 41 | €10,763 | €8,145 | -€2,619 | -24.3% |
| Cash at bank and in hand | 54/58 | €7,486 | €9,747 | +€2,260 | +30.2% |
| Deferred charges and accrued income | 490/1 | €1,926 | €6,842 | +€4,916 | +255% |
| Total equity and liabilities | 10/49 | €771,165 | €824,987 | +€53,822 | +7.0% |
| Equity | 10/15 | €149,447 | €233,189 | +€83,741 | +56.0% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €10,000 | €133,189 | +€123,189 | +1,232% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €10,000 | €133,189 | +€123,189 | +1,232% |
| Profit (loss) carried forward | 14 | €39,447 | €0 | -€39,447 | -100% |
| Amounts payable | 17/49 | €621,718 | €591,798 | -€29,920 | -4.8% |
| Amounts payable after more than one year | 17 | €525,869 | €453,435 | -€72,435 | -13.8% |
| Financial debts | 170/4 | €525,869 | €453,435 | -€72,435 | -13.8% |
| Amounts payable within one year | 42/48 | €95,849 | €135,880 | +€40,031 | +41.8% |
| Current portion of amounts payable after more than one year | 42 | €69,030 | €72,435 | +€3,404 | +4.9% |
| Trade debts | 44 | €14,800 | €13,475 | -€1,325 | -9.0% |
| Suppliers | 440/4 | €14,800 | €13,475 | -€1,325 | -9.0% |
| Advances received on contracts in progress | 46 | - | €12,500 | +€12,500 | |
| Taxes, remuneration and social security | 45 | €8,113 | €2,359 | -€5,754 | -70.9% |
| Taxes | 450/3 | €691 | €15 | -€676 | -97.9% |
| Remuneration and social security | 454/9 | €7,422 | €2,344 | -€5,078 | -68.4% |
| Other amounts payable | 47/48 | €3,905 | €35,111 | +€31,206 | +799% |
| Accrued charges and deferred income | 492/3 | - | €2,484 | +€2,484 | |
| Remuneration, social security and pensions | 62 | €67,866 | €38,657 | -€29,209 | -43.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €54,118 | €52,223 | -€1,895 | -3.5% |
| Other operating charges | 640/8 | €4,826 | €1,199 | -€3,627 | -75.2% |
| Gross operating margin | 9900 | €154,594 | €188,366 | +€33,772 | +21.8% |
| Operating profit (loss) | 9901 | €27,785 | €96,287 | +€68,503 | +247% |
| Financial income | 75/76B | €18 | €143 | +€125 | +681% |
| Recurring financial income | 75 | €18 | €143 | +€125 | +681% |
| Financial charges | 65/66B | €13,144 | €12,399 | -€745 | -5.7% |
| Recurring financial charges | 65 | €13,144 | €12,399 | -€745 | -5.7% |
| Profit (loss) for the period before taxes | 9903 | €14,659 | €84,031 | +€69,372 | +473% |
| Income taxes | 67/77 | €676 | €290 | -€387 | -57.2% |
| Profit (loss) for the period | 9904 | €13,982 | €83,741 | +€69,759 | +499% |
| Profit (loss) for the period to be appropriated | 9905 | €13,982 | €83,741 | +€69,759 | +499% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.