POSITIVE TRANSITION: 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.
POSITIVE TRANSITION
Largest movements
- Receivables within one year -€7,743
down €7,743 (-72.8%), from €10,633 to €2,890
of which Trade receivables: -€10,633
- Cash -€697
down €697 (-98.9%), from €705 to €8
mainly Trade debts (-€7,639) and Net result for the year (-€1,779)
- Trade debts -€7,639
no longer reported in 2025 (was €7,639)
- Profit (loss) carried forward -€1,779
down €1,779, from €1,192 to -€586
- Other debts +€1,450
up €1,450 (+261.8%), from €554 to €2,004
- Tax, wage and social debts -€472
no longer reported in 2025 (was €472)
- Gross operating margin -€1,901
down €1,901, from €1,018 to -€883
- Other operating charges +€856
new in 2025: €856
- Taxes -€238
no longer reported in 2025 (was €238)
- Financial charges -€27
down €27 (-40.7%), from €67 to €40
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 | €11,338 | €2,898 | -€8,440 | -74.4% |
| Current assets | 29/58 | €11,338 | €2,898 | -€8,440 | -74.4% |
| Amounts receivable within one year | 40/41 | €10,633 | €2,890 | -€7,743 | -72.8% |
| Trade receivables | 40 | €10,633 | - | -€10,633 | |
| Other amounts receivable | 41 | - | €2,890 | +€2,890 | |
| Cash at bank and in hand | 54/58 | €705 | €8 | -€697 | -98.9% |
| Total equity and liabilities | 10/49 | €11,338 | €2,898 | -€8,440 | -74.4% |
| Equity | 10/15 | €2,672 | €894 | -€1,779 | -66.6% |
| Contributions | 10/11 | €1,480 | €1,480 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,192 | -€586 | -€1,779 | |
| Amounts payable | 17/49 | €8,665 | €2,004 | -€6,662 | -76.9% |
| Amounts payable within one year | 42/48 | €8,665 | €2,004 | -€6,662 | -76.9% |
| Trade debts | 44 | €7,639 | - | -€7,639 | |
| Suppliers | 440/4 | €7,639 | - | -€7,639 | |
| Taxes, remuneration and social security | 45 | €472 | - | -€472 | |
| Taxes | 450/3 | €472 | - | -€472 | |
| Other amounts payable | 47/48 | €554 | €2,004 | +€1,450 | +261.8% |
| Other operating charges | 640/8 | - | €856 | +€856 | |
| Gross operating margin | 9900 | €1,018 | -€883 | -€1,901 | |
| Operating profit (loss) | 9901 | €1,018 | -€1,739 | -€2,757 | |
| Financial charges | 65/66B | €67 | €40 | -€27 | -40.7% |
| Recurring financial charges | 65 | €67 | €40 | -€27 | -40.7% |
| Profit (loss) for the period before taxes | 9903 | €951 | -€1,779 | -€2,729 | |
| Income taxes | 67/77 | €238 | - | -€238 | |
| Profit (loss) for the period | 9904 | €713 | -€1,779 | -€2,492 | |
| Profit (loss) for the period to be appropriated | 9905 | €713 | -€1,779 | -€2,492 |
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 11 October 2026 via checked.be.