PLATFORM C: what changed
Two fiscal 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 C
Largest movements
- Cash +€12,422
up €12,422 (+76.5%), from €16,237 to €28,659
mainly Net result for the year (+€34,976) and Depreciation (+€4,677)
- Deferred charges and accrued income -€2,554
down €2,554 (-100.0%), from €2,554 to €0
- Receivables within one year +€1,939
up €1,939 (+9.0%), from €21,629 to €23,568
of which Trade receivables: +€1,780
- Tangible fixed assets -€1,700
down €1,700 (-11.5%), from €14,834 to €13,135
of which Furniture and vehicles: -€2,662
- Profit (loss) carried forward +€34,976
up €34,976 (+68.9%), from -€50,734 to -€15,758
- Tax, wage and social debts -€12,023
down €12,023 (-60.4%), from €19,907 to €7,885
of which Taxes: -€12,023
- Other debts -€11,683
down €11,683 (-85.5%), from €13,663 to €1,980
- Trade debts -€1,357
down €1,357 (-25.9%), from €5,233 to €3,877
- Short-term financial debts +€1,053
up €1,053 (+778.4%), from €135 to €1,189
- Staff costs -€50,343
down €50,343 (-100.0%), from €50,343 to €0
- Gross operating margin +€32,376
up €32,376 (+192.9%), from €16,785 to €49,161
- Other operating charges -€4,296
down €4,296 (-82.6%), from €5,201 to €904
- Taxes +€1,605
up €1,605 (+373.5%), from €430 to €2,035
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 | €55,294 | €65,401 | +€10,107 | +18.3% |
| Fixed assets | 21/28 | €14,874 | €13,175 | -€1,700 | -11.4% |
| Tangible fixed assets | 22/27 | €14,834 | €13,135 | -€1,700 | -11.5% |
| Land and buildings | 22 | €416 | €278 | -€139 | -33.3% |
| Plant, machinery and equipment | 23 | €374 | €2 | -€372 | -99.5% |
| Furniture and vehicles | 24 | €5,947 | €3,286 | -€2,662 | -44.8% |
| Other tangible fixed assets | 26 | €8,097 | €9,569 | +€1,472 | +18.2% |
| Financial fixed assets | 28 | €40 | €40 | = | 0.0% |
| Current assets | 29/58 | €40,420 | €52,227 | +€11,807 | +29.2% |
| Amounts receivable within one year | 40/41 | €21,629 | €23,568 | +€1,939 | +9.0% |
| Trade receivables | 40 | €21,603 | €23,383 | +€1,780 | +8.2% |
| Other amounts receivable | 41 | €26 | €185 | +€159 | +620.1% |
| Cash at bank and in hand | 54/58 | €16,237 | €28,659 | +€12,422 | +76.5% |
| Deferred charges and accrued income | 490/1 | €2,554 | €0 | -€2,554 | -100.0% |
| Total equity and liabilities | 10/49 | €55,294 | €65,401 | +€10,107 | +18.3% |
| Equity | 10/15 | €15,496 | €50,472 | +€34,976 | +225.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €60,029 | €60,029 | = | 0.0% |
| Tax-exempt reserves | 132 | €8,000 | €8,000 | = | 0.0% |
| Distributable reserves | 133 | €52,029 | €52,029 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€50,734 | -€15,758 | +€34,976 | +68.9% |
| Amounts payable | 17/49 | €39,799 | €14,930 | -€24,869 | -62.5% |
| Amounts payable within one year | 42/48 | €38,939 | €14,930 | -€24,009 | -61.7% |
| Financial debts | 43 | €135 | €1,189 | +€1,053 | +778.4% |
| Credit institutions | 430/8 | €135 | €1,189 | +€1,053 | +778.4% |
| Trade debts | 44 | €5,233 | €3,877 | -€1,357 | -25.9% |
| Suppliers | 440/4 | €5,233 | €3,877 | -€1,357 | -25.9% |
| Taxes, remuneration and social security | 45 | €19,907 | €7,885 | -€12,023 | -60.4% |
| Taxes | 450/3 | €19,907 | €7,885 | -€12,023 | -60.4% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €13,663 | €1,980 | -€11,683 | -85.5% |
| Accrued charges and deferred income | 492/3 | €860 | €0 | -€860 | -100.0% |
| Non-recurring operating income | 76A | €130 | €0 | -€130 | -100.0% |
| Remuneration, social security and pensions | 62 | €50,343 | €0 | -€50,343 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,001 | €4,677 | -€324 | -6.5% |
| Other operating charges | 640/8 | €5,201 | €904 | -€4,296 | -82.6% |
| Gross operating margin | 9900 | €16,785 | €49,161 | +€32,376 | +192.9% |
| Operating profit (loss) | 9901 | -€43,760 | €43,580 | +€87,340 | |
| Financial income | 75/76B | €226 | €3 | -€223 | -98.7% |
| Recurring financial income | 75 | €226 | €3 | -€223 | -98.7% |
| Financial charges | 65/66B | €6,769 | €6,571 | -€198 | -2.9% |
| Recurring financial charges | 65 | €6,769 | €6,571 | -€198 | -2.9% |
| Profit (loss) for the period before taxes | 9903 | -€50,304 | €37,011 | +€87,315 | |
| Income taxes | 67/77 | €430 | €2,035 | +€1,605 | +373.5% |
| Profit (loss) for the period | 9904 | -€50,734 | €34,976 | +€85,710 | |
| Profit (loss) for the period to be appropriated | 9905 | -€50,734 | €34,976 | +€85,710 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.