POSTSCRIPTUM NACE: 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.
POSTSCRIPTUM NACE
Largest movements
- Receivables within one year -€12,044
down €12,044 (-6.3%), from €189,743 to €177,699
of which Other amounts receivable: -€11,643
- Cash +€8,284
up €8,284 (+18.6%), from €44,595 to €52,879
mainly Net result for the year (+€18,178) and Receivables within one year (+€12,044)
- Profit (loss) carried forward +€18,178
up €18,178 (+14.3%), from €127,384 to €145,562
- Reserves -€18,000
down €18,000 (-31.6%), from €57,000 to €39,000
- Tax, wage and social debts -€3,951
down €3,951 (-14.1%), from €28,041 to €24,090
- Gross operating margin -€54,518
down €54,518 (-69.1%), from €78,896 to €24,378
- Taxes -€9,859
down €9,859 (-63.7%), from €15,471 to €5,612
- Financial income -€3,080
no longer reported in 2025 (was €3,080)
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 | €234,734 | €230,578 | -€4,156 | -1.8% |
| Fixed assets | 21/28 | €396 | - | -€396 | |
| Tangible fixed assets | 22/27 | €396 | - | -€396 | |
| Furniture and vehicles | 24 | €396 | - | -€396 | |
| Current assets | 29/58 | €234,338 | €230,578 | -€3,760 | -1.6% |
| Amounts receivable within one year | 40/41 | €189,743 | €177,699 | -€12,044 | -6.3% |
| Trade receivables | 40 | €17,507 | €17,106 | -€401 | -2.3% |
| Other amounts receivable | 41 | €172,236 | €160,593 | -€11,643 | -6.8% |
| Cash at bank and in hand | 54/58 | €44,595 | €52,879 | +€8,284 | +18.6% |
| Total equity and liabilities | 10/49 | €234,734 | €230,578 | -€4,156 | -1.8% |
| Equity | 10/15 | €202,984 | €203,162 | +€178 | +0.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €57,000 | €39,000 | -€18,000 | -31.6% |
| Distributable reserves | 133 | €57,000 | €39,000 | -€18,000 | -31.6% |
| Profit (loss) carried forward | 14 | €127,384 | €145,562 | +€18,178 | +14.3% |
| Amounts payable | 17/49 | €31,750 | €27,416 | -€4,334 | -13.7% |
| Amounts payable within one year | 42/48 | €31,750 | €27,416 | -€4,334 | -13.7% |
| Trade debts | 44 | €3,709 | €3,326 | -€383 | -10.3% |
| Suppliers | 440/4 | €3,709 | €3,326 | -€383 | -10.3% |
| Taxes, remuneration and social security | 45 | €28,041 | €24,090 | -€3,951 | -14.1% |
| Taxes | 450/3 | €28,041 | €24,090 | -€3,951 | -14.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €537 | €396 | -€141 | -26.3% |
| Other operating charges | 640/8 | - | €29 | +€29 | |
| Gross operating margin | 9900 | €78,896 | €24,378 | -€54,518 | -69.1% |
| Operating profit (loss) | 9901 | €78,359 | €23,953 | -€54,406 | -69.4% |
| Financial income | 75/76B | €3,080 | - | -€3,080 | |
| Recurring financial income | 75 | €3,080 | - | -€3,080 | |
| Financial charges | 65/66B | - | €163 | +€163 | |
| Recurring financial charges | 65 | - | €163 | +€163 | |
| Profit (loss) for the period before taxes | 9903 | €81,439 | €23,790 | -€57,649 | -70.8% |
| Income taxes | 67/77 | €15,471 | €5,612 | -€9,859 | -63.7% |
| Profit (loss) for the period | 9904 | €65,968 | €18,178 | -€47,790 | -72.4% |
| Profit (loss) for the period to be appropriated | 9905 | €65,968 | €18,178 | -€47,790 | -72.4% |
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 24 October 2026 via checked.be.