Presentation Samples: 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.
Presentation Samples
Largest movements
- Intangible fixed assets +€117,480
up €117,480 (+84.3%), from €139,317 to €256,797
- Receivables within one year -€32,083
down €32,083 (-30.6%), from €104,761 to €72,678
of which Trade receivables: -€22,724
- Cash +€18,581
up €18,581 (+687%), from €2,705 to €21,287
mainly Debts after one year (+€61,377) and Net result for the year (+€37,500)
- Tangible fixed assets -€17,849
down €17,849 (-29.7%), from €60,068 to €42,219
of which Furniture and vehicles: -€11,491
- Debts after one year +€61,377
up €61,377 (+89.5%), from €68,614 to €129,990
- Reserves +€37,500
up €37,500 (+243%), from €15,416 to €52,916
- Short-term financial debts -€26,687
down €26,687 (-48.8%), from €54,687 to €28,000
- Trade debts +€10,629
up €10,629 (+15.5%), from €68,753 to €79,382
- Gross operating margin +€80,030
up €80,030 (+28.2%), from €283,566 to €363,596
- Staff costs +€67,753
up €67,753 (+33.8%), from €200,235 to €267,988
- Other operating charges -€35,404
down €35,404 (-96.6%), from €36,659 to €1,255
- Depreciation +€6,558
up €6,558 (+21.8%), from €30,120 to €36,678
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 | €368,992 | €454,666 | +€85,674 | +23.2% |
| Fixed assets | 21/28 | €199,510 | €299,141 | +€99,631 | +49.9% |
| Intangible fixed assets | 21 | €139,317 | €256,797 | +€117,480 | +84.3% |
| Tangible fixed assets | 22/27 | €60,068 | €42,219 | -€17,849 | -29.7% |
| Plant, machinery and equipment | 23 | €26,120 | €20,461 | -€5,659 | -21.7% |
| Furniture and vehicles | 24 | €32,158 | €20,667 | -€11,491 | -35.7% |
| Other tangible fixed assets | 26 | €1,791 | €1,091 | -€699 | -39.1% |
| Financial fixed assets | 28 | €125 | €125 | = | 0.0% |
| Current assets | 29/58 | €169,482 | €155,526 | -€13,957 | -8.2% |
| Stocks and contracts in progress | 3 | €57,397 | €55,888 | -€1,509 | -2.6% |
| Stocks | 30/36 | €57,397 | €55,888 | -€1,509 | -2.6% |
| Amounts receivable within one year | 40/41 | €104,761 | €72,678 | -€32,083 | -30.6% |
| Trade receivables | 40 | €87,230 | €64,506 | -€22,724 | -26.1% |
| Other amounts receivable | 41 | €17,531 | €8,172 | -€9,359 | -53.4% |
| Current investments | 50/53 | €412 | €412 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €2,705 | €21,287 | +€18,581 | +687% |
| Deferred charges and accrued income | 490/1 | €4,206 | €5,260 | +€1,054 | +25.1% |
| Total equity and liabilities | 10/49 | €368,992 | €454,666 | +€85,674 | +23.2% |
| Equity | 10/15 | €67,816 | €105,316 | +€37,500 | +55.3% |
| Contributions | 10/11 | €52,400 | €52,400 | = | 0.0% |
| Reserves | 13 | €15,416 | €52,916 | +€37,500 | +243% |
| Distributable reserves | 133 | €15,416 | €52,916 | +€37,500 | +243% |
| Amounts payable | 17/49 | €301,176 | €349,350 | +€48,174 | +16.0% |
| Amounts payable after more than one year | 17 | €68,614 | €129,990 | +€61,377 | +89.5% |
| Financial debts | 170/4 | €68,614 | €129,990 | +€61,377 | +89.5% |
| Amounts payable within one year | 42/48 | €228,190 | €215,824 | -€12,366 | -5.4% |
| Current portion of amounts payable after more than one year | 42 | €35,459 | €38,531 | +€3,072 | +8.7% |
| Financial debts | 43 | €54,687 | €28,000 | -€26,687 | -48.8% |
| Credit institutions | 430/8 | €54,687 | €28,000 | -€26,687 | -48.8% |
| Trade debts | 44 | €68,753 | €79,382 | +€10,629 | +15.5% |
| Suppliers | 440/4 | €68,753 | €79,382 | +€10,629 | +15.5% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €22,397 | €25,447 | +€3,050 | +13.6% |
| Taxes | 450/3 | €267 | €2,367 | +€2,100 | +786% |
| Remuneration and social security | 454/9 | €22,130 | €23,080 | +€950 | +4.3% |
| Other amounts payable | 47/48 | €46,894 | €44,464 | -€2,430 | -5.2% |
| Accrued charges and deferred income | 492/3 | €4,373 | €3,536 | -€837 | -19.1% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €200,235 | €267,988 | +€67,753 | +33.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,120 | €36,678 | +€6,558 | +21.8% |
| Other operating charges | 640/8 | €36,659 | €1,255 | -€35,404 | -96.6% |
| Gross operating margin | 9900 | €283,566 | €363,596 | +€80,030 | +28.2% |
| Operating profit (loss) | 9901 | €16,552 | €57,675 | +€41,123 | +248% |
| Financial income | 75/76B | €356 | €95 | -€261 | -73.2% |
| Recurring financial income | 75 | €356 | €95 | -€261 | -73.2% |
| Financial charges | 65/66B | €14,857 | €18,359 | +€3,502 | +23.6% |
| Recurring financial charges | 65 | €14,857 | €18,359 | +€3,502 | +23.6% |
| Profit (loss) for the period before taxes | 9903 | €2,052 | €39,412 | +€37,360 | +1,821% |
| Income taxes | 67/77 | €315 | €1,911 | +€1,596 | +507% |
| Profit (loss) for the period | 9904 | €1,737 | €37,500 | +€35,763 | +2,059% |
| Profit (loss) for the period to be appropriated | 9905 | €1,737 | €37,500 | +€35,763 | +2,059% |
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 16 October 2026 via checked.be.