PREFIL: 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.
PREFIL
Largest movements
- Cash -€19,561
down €19,561 (-45.3%), from €43,211 to €23,650
mainly Net result for the year (-€56,654) and Tax, wage and social debts (-€18,397)
- Tangible fixed assets -€8,939
down €8,939 (-42.5%), from €21,050 to €12,111
of which Furniture and vehicles: -€5,707
- Receivables within one year +€8,842
up €8,842 (+82.1%), from €10,766 to €19,608
of which Other amounts receivable: +€9,072
- Other debts +€70,000
new in 2025: €70,000
- Profit (loss) carried forward -€56,654
down €56,654 (-48.9%), from -€115,939 to -€172,593
- Tax, wage and social debts -€18,397
down €18,397 (-19.5%), from €94,222 to €75,825
of which Remuneration and social security: -€15,527
- Trade debts -€14,735
down €14,735 (-51.4%), from €28,673 to €13,939
- Staff costs -€75,652
down €75,652 (-9.3%), from €816,566 to €740,914
- Purchases and services +€63,544
up €63,544 (+11.8%), from €539,324 to €602,867
- Gross operating margin -€37,452
down €37,452 (-5.1%), from €729,601 to €692,149
- Turnover +€13,565
up €13,565 (+1.1%), from €1.3m to €1.3m
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 | €75,156 | €55,370 | -€19,786 | -26.3% |
| Fixed assets | 21/28 | €21,179 | €12,111 | -€9,068 | -42.8% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €21,050 | €12,111 | -€8,939 | -42.5% |
| Land and buildings | 22 | €1,251 | €927 | -€324 | -25.9% |
| Plant, machinery and equipment | 23 | €14,092 | €11,184 | -€2,908 | -20.6% |
| Furniture and vehicles | 24 | €5,707 | €0 | -€5,707 | -100.0% |
| Financial fixed assets | 28 | €129 | €0 | -€129 | -100.0% |
| Current assets | 29/58 | €53,977 | €43,259 | -€10,718 | -19.9% |
| Amounts receivable within one year | 40/41 | €10,766 | €19,608 | +€8,842 | +82.1% |
| Trade receivables | 40 | €230 | €0 | -€230 | -100.0% |
| Other amounts receivable | 41 | €10,536 | €19,608 | +€9,072 | +86.1% |
| Cash at bank and in hand | 54/58 | €43,211 | €23,650 | -€19,561 | -45.3% |
| Total equity and liabilities | 10/49 | €75,156 | €55,370 | -€19,786 | -26.3% |
| Equity | 10/15 | -€47,739 | -€104,393 | -€56,654 | -118.7% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €6,200 | €6,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€115,939 | -€172,593 | -€56,654 | -48.9% |
| Amounts payable | 17/49 | €122,895 | €159,763 | +€36,868 | +30.0% |
| Amounts payable within one year | 42/48 | €122,895 | €159,763 | +€36,868 | +30.0% |
| Trade debts | 44 | €28,673 | €13,939 | -€14,735 | -51.4% |
| Suppliers | 440/4 | €28,673 | €13,939 | -€14,735 | -51.4% |
| Taxes, remuneration and social security | 45 | €94,222 | €75,825 | -€18,397 | -19.5% |
| Taxes | 450/3 | €3,000 | €129 | -€2,871 | -95.7% |
| Remuneration and social security | 454/9 | €91,222 | €75,695 | -€15,527 | -17.0% |
| Other amounts payable | 47/48 | - | €70,000 | +€70,000 | |
| Turnover | 70 | €1,268,925 | €1,282,490 | +€13,565 | +1.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €539,324 | €602,867 | +€63,544 | +11.8% |
| Remuneration, social security and pensions | 62 | €816,566 | €740,914 | -€75,652 | -9.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,281 | €324 | -€7,957 | -96.1% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €7,730 | +€7,730 | |
| Other operating charges | 640/8 | €1,854 | €1,041 | -€812 | -43.8% |
| Gross operating margin | 9900 | €729,601 | €692,149 | -€37,452 | -5.1% |
| Operating profit (loss) | 9901 | -€97,099 | -€57,860 | +€39,239 | +40.4% |
| Financial charges | 65/66B | €128 | €1,506 | +€1,379 | +1081.5% |
| Recurring financial charges | 65 | €128 | €1,506 | +€1,379 | +1081.5% |
| Profit (loss) for the period before taxes | 9903 | -€97,226 | -€59,366 | +€37,860 | +38.9% |
| Income taxes | 67/77 | €6,732 | -€2,712 | -€9,444 | |
| Profit (loss) for the period | 9904 | -€103,958 | -€56,654 | +€47,304 | +45.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€103,958 | -€56,654 | +€47,304 | +45.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.