Pretty Basics: 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.
Pretty Basics
Largest movements
- Receivables within one year +€101,203
up €101,203 (+119.2%), from €84,874 to €186,077
of which Other amounts receivable: +€97,835
- Cash -€45,116
down €45,116 (-45.3%), from €99,675 to €54,559
mainly Receivables within one year (-€101,203) and Current portion of long-term debt (-€12,880)
- Tangible fixed assets -€12,130
down €12,130 (-97.7%), from €12,414 to €284
- Deferred charges and accrued income +€5,590
up €5,590 (+198.0%), from €2,823 to €8,413
- Reserves +€71,012
up €71,012 (+51.5%), from €137,755 to €208,767
- Current portion of long-term debt -€12,880
down €12,880 (-100.0%), from €12,880 to €0
- Trade debts -€4,503
down €4,503 (-61.9%), from €7,277 to €2,774
- Tax, wage and social debts -€4,083
down €4,083 (-13.9%), from €29,474 to €25,391
of which Taxes: -€11,880
- Gross operating margin -€22,876
down €22,876 (-17.5%), from €130,751 to €107,876
- Financial income +€6,018
up €6,018, from €0 to €6,018
- Taxes -€4,716
down €4,716 (-14.0%), from €33,706 to €28,990
- Other operating charges -€2,096
down €2,096 (-65.9%), from €3,182 to €1,086
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 | €199,785 | €249,333 | +€49,547 | +24.8% |
| Fixed assets | 21/28 | €12,414 | €284 | -€12,130 | -97.7% |
| Tangible fixed assets | 22/27 | €12,414 | €284 | -€12,130 | -97.7% |
| Furniture and vehicles | 24 | €12,414 | €284 | -€12,130 | -97.7% |
| Current assets | 29/58 | €187,372 | €249,049 | +€61,677 | +32.9% |
| Amounts receivable within one year | 40/41 | €84,874 | €186,077 | +€101,203 | +119.2% |
| Trade receivables | 40 | €60,498 | €63,866 | +€3,368 | +5.6% |
| Other amounts receivable | 41 | €24,376 | €122,211 | +€97,835 | +401.4% |
| Cash at bank and in hand | 54/58 | €99,675 | €54,559 | -€45,116 | -45.3% |
| Deferred charges and accrued income | 490/1 | €2,823 | €8,413 | +€5,590 | +198.0% |
| Total equity and liabilities | 10/49 | €199,785 | €249,333 | +€49,547 | +24.8% |
| Equity | 10/15 | €150,155 | €221,167 | +€71,012 | +47.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €137,755 | €208,767 | +€71,012 | +51.5% |
| Distributable reserves | 133 | €137,755 | €208,767 | +€71,012 | +51.5% |
| Amounts payable | 17/49 | €49,630 | €28,165 | -€21,465 | -43.2% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €49,630 | €28,165 | -€21,465 | -43.2% |
| Current portion of amounts payable after more than one year | 42 | €12,880 | €0 | -€12,880 | -100.0% |
| Trade debts | 44 | €7,277 | €2,774 | -€4,503 | -61.9% |
| Suppliers | 440/4 | €7,277 | €2,774 | -€4,503 | -61.9% |
| Taxes, remuneration and social security | 45 | €29,474 | €25,391 | -€4,083 | -13.9% |
| Taxes | 450/3 | €29,474 | €17,594 | -€11,880 | -40.3% |
| Remuneration and social security | 454/9 | - | €7,797 | +€7,797 | |
| Other amounts payable | 47/48 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,250 | €12,130 | -€1,120 | -8.5% |
| Other operating charges | 640/8 | €3,182 | €1,086 | -€2,096 | -65.9% |
| Gross operating margin | 9900 | €130,751 | €107,876 | -€22,876 | -17.5% |
| Operating profit (loss) | 9901 | €114,319 | €94,659 | -€19,660 | -17.2% |
| Financial income | 75/76B | €0 | €6,018 | +€6,018 | |
| Recurring financial income | 75 | €0 | €6,018 | +€6,018 | |
| Financial charges | 65/66B | €837 | €676 | -€161 | -19.3% |
| Recurring financial charges | 65 | €837 | €676 | -€161 | -19.3% |
| Profit (loss) for the period before taxes | 9903 | €113,482 | €100,002 | -€13,480 | -11.9% |
| Income taxes | 67/77 | €33,706 | €28,990 | -€4,716 | -14.0% |
| Profit (loss) for the period | 9904 | €79,776 | €71,012 | -€8,764 | -11.0% |
| Profit (loss) for the period to be appropriated | 9905 | €79,776 | €71,012 | -€8,764 | -11.0% |
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.