PNL Concept: 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.
PNL Concept
Largest movements
- Receivables within one year +€14,429
up €14,429 (+97.4%), from €14,813 to €29,243
of which Trade receivables: +€8,697
- Deferred charges and accrued income +€1,381
up €1,381 (+144.2%), from €958 to €2,338
- Cash +€750
up €750 (+9.6%), from €7,829 to €8,579
mainly Trade debts (+€18,052) and Net result for the year (+€977)
- Trade debts +€18,052
up €18,052 (+655.4%), from €2,754 to €20,806
- Tax, wage and social debts -€1,722
no longer reported in 2025 (was €1,722)
- Profit (loss) carried forward +€977
up €977 (+35.9%), from -€2,718 to -€1,741
- Other debts -€747
down €747 (-54.1%), from €1,382 to €635
- Other operating charges +€4,398
up €4,398 (+643.3%), from €684 to €5,082
- Gross operating margin -€2,915
down €2,915 (-30.0%), from €9,720 to €6,805
- Taxes +€650
new in 2025: €650
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 | €23,600 | €40,160 | +€16,560 | +70.2% |
| Current assets | 29/58 | €23,600 | €40,160 | +€16,560 | +70.2% |
| Amounts receivable within one year | 40/41 | €14,813 | €29,243 | +€14,429 | +97.4% |
| Trade receivables | 40 | €14,813 | €23,510 | +€8,697 | +58.7% |
| Other amounts receivable | 41 | - | €5,732 | +€5,732 | |
| Cash at bank and in hand | 54/58 | €7,829 | €8,579 | +€750 | +9.6% |
| Deferred charges and accrued income | 490/1 | €958 | €2,338 | +€1,381 | +144.2% |
| Total equity and liabilities | 10/49 | €23,600 | €40,160 | +€16,560 | +70.2% |
| Equity | 10/15 | €17,742 | €18,719 | +€977 | +5.5% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,718 | -€1,741 | +€977 | +35.9% |
| Amounts payable | 17/49 | €5,858 | €21,441 | +€15,583 | +266.0% |
| Amounts payable within one year | 42/48 | €5,858 | €21,441 | +€15,583 | +266.0% |
| Trade debts | 44 | €2,754 | €20,806 | +€18,052 | +655.4% |
| Suppliers | 440/4 | €2,754 | €20,806 | +€18,052 | +655.4% |
| Taxes, remuneration and social security | 45 | €1,722 | - | -€1,722 | |
| Taxes | 450/3 | €1,722 | - | -€1,722 | |
| Other amounts payable | 47/48 | €1,382 | €635 | -€747 | -54.1% |
| Other operating charges | 640/8 | €684 | €5,082 | +€4,398 | +643.3% |
| Gross operating margin | 9900 | €9,720 | €6,805 | -€2,915 | -30.0% |
| Operating profit (loss) | 9901 | €9,037 | €1,724 | -€7,313 | -80.9% |
| Financial charges | 65/66B | €90 | €97 | +€7 | +7.6% |
| Recurring financial charges | 65 | €90 | €97 | +€7 | +7.6% |
| Profit (loss) for the period before taxes | 9903 | €8,946 | €1,627 | -€7,319 | -81.8% |
| Income taxes | 67/77 | - | €650 | +€650 | |
| Profit (loss) for the period | 9904 | €8,946 | €977 | -€7,969 | -89.1% |
| Profit (loss) for the period to be appropriated | 9905 | €8,946 | €977 | -€7,969 | -89.1% |
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 6 October 2026 via checked.be.