POST-UP: 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.
POST-UP
Largest movements
- Current investments -€500,358
no longer reported in 2025 (was €500,358)
- Tangible fixed assets +€353,402
new in 2025: €353,402
- Receivables within one year +€110,156
up €110,156 (+29.3%), from €376,267 to €486,423
of which Other amounts receivable: +€129,268
- Cash +€23,280
up €23,280 (+62.5%), from €37,233 to €60,513
mainly Current investments (+€500,358) and Depreciation (+€5,568)
- Profit (loss) carried forward -€13,847
down €13,847 (-1.7%), from €823,184 to €809,337
- Financial income -€15,675
down €15,675 (-89.0%), from €17,606 to €1,931
- Gross operating margin -€8,039
down €8,039 (-464%), from -€1,732 to -€9,771
- Depreciation +€5,568
new in 2025: €5,568
- Other operating charges +€387
new in 2025: €387
- Staff costs -€384
no longer reported in 2025 (was €384)
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 | €913,858 | €900,339 | -€13,519 | -1.5% |
| Fixed assets | 21/28 | - | €353,402 | +€353,402 | |
| Tangible fixed assets | 22/27 | - | €353,402 | +€353,402 | |
| Land and buildings | 22 | - | €353,402 | +€353,402 | |
| Current assets | 29/58 | €913,858 | €546,936 | -€366,922 | -40.2% |
| Amounts receivable within one year | 40/41 | €376,267 | €486,423 | +€110,156 | +29.3% |
| Trade receivables | 40 | €20,360 | €1,247 | -€19,113 | -93.9% |
| Other amounts receivable | 41 | €355,907 | €485,176 | +€129,268 | +36.3% |
| Current investments | 50/53 | €500,358 | - | -€500,358 | |
| Cash at bank and in hand | 54/58 | €37,233 | €60,513 | +€23,280 | +62.5% |
| Total equity and liabilities | 10/49 | €913,858 | €900,339 | -€13,519 | -1.5% |
| Equity | 10/15 | €913,434 | €899,587 | -€13,847 | -1.5% |
| Contributions | 10/11 | €65,000 | €65,000 | = | 0.0% |
| Capital | 10 | €65,000 | €65,000 | = | 0.0% |
| Issued capital | 100 | €65,000 | €65,000 | = | 0.0% |
| Reserves | 13 | €25,250 | €25,250 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,500 | €6,500 | = | 0.0% |
| Legal reserve | 130 | €6,500 | €6,500 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Profit (loss) carried forward | 14 | €823,184 | €809,337 | -€13,847 | -1.7% |
| Amounts payable | 17/49 | €423 | €751 | +€328 | +77.5% |
| Amounts payable within one year | 42/48 | €423 | €751 | +€328 | +77.5% |
| Trade debts | 44 | €423 | €352 | -€71 | -16.8% |
| Suppliers | 440/4 | €423 | €352 | -€71 | -16.8% |
| Other amounts payable | 47/48 | - | €399 | +€399 | |
| Non-recurring operating income | 76A | - | €500 | +€500 | |
| Remuneration, social security and pensions | 62 | €384 | - | -€384 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €5,568 | +€5,568 | |
| Other operating charges | 640/8 | - | €387 | +€387 | |
| Non-recurring operating charges | 66A | €5,782 | - | -€5,782 | |
| Gross operating margin | 9900 | -€1,732 | -€9,771 | -€8,039 | -464% |
| Operating profit (loss) | 9901 | -€7,898 | -€15,727 | -€7,829 | -99.1% |
| Financial income | 75/76B | €17,606 | €1,931 | -€15,675 | -89.0% |
| Recurring financial income | 75 | €17,606 | €1,931 | -€15,675 | -89.0% |
| Financial charges | 65/66B | €27 | €52 | +€25 | +90.8% |
| Recurring financial charges | 65 | €27 | €52 | +€25 | +90.8% |
| Profit (loss) for the period before taxes | 9903 | €9,681 | -€13,847 | -€23,528 | |
| Profit (loss) for the period | 9904 | €9,681 | -€13,847 | -€23,528 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,681 | -€13,847 | -€23,528 |
Source: filed annual accounts (NBB), financial years ended 31 October 2024 and 31 October 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.