PRICE: 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.
PRICE
Largest movements
- Cash +€135,377
up €135,377 (+354.4%), from €38,197 to €173,575
mainly Net result for the year (+€95,567) and Provisions (+€83,396)
- Deferred charges and accrued income -€61,823
down €61,823 (-80.5%), from €76,823 to €15,000
- Tangible fixed assets -€15,376
down €15,376 (-18.9%), from €81,279 to €65,903
of which Furniture and vehicles: -€17,351
- Receivables within one year -€6,212
down €6,212 (-97.8%), from €6,350 to €138
of which Trade receivables: -€6,350
- Provisions +€83,396
new in 2025: €83,396
- Debts after one year -€15,252
down €15,252 (-25.8%), from €59,127 to €43,876
- Tax, wage and social debts -€11,597
down €11,597 (-56.1%), from €20,664 to €9,066
- Trade debts -€6,256
down €6,256 (-76.2%), from €8,208 to €1,952
- Gross operating margin +€12,625
up €12,625 (+9.5%), from €133,576 to €146,200
- Depreciation +€11,224
up €11,224 (+168.6%), from €6,659 to €17,882
- Financial charges +€4,764
up €4,764 (+305.6%), from €1,559 to €6,322
- Taxes -€1,521
down €1,521 (-5.5%), from €27,587 to €26,066
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 | €202,649 | €254,615 | +€51,966 | +25.6% |
| Fixed assets | 21/28 | €81,279 | €65,903 | -€15,376 | -18.9% |
| Tangible fixed assets | 22/27 | €81,279 | €65,903 | -€15,376 | -18.9% |
| Plant, machinery and equipment | 23 | €1,113 | €3,088 | +€1,975 | +177.4% |
| Furniture and vehicles | 24 | €80,166 | €62,815 | -€17,351 | -21.6% |
| Current assets | 29/58 | €121,370 | €188,713 | +€67,342 | +55.5% |
| Amounts receivable within one year | 40/41 | €6,350 | €138 | -€6,212 | -97.8% |
| Trade receivables | 40 | €6,350 | - | -€6,350 | |
| Other amounts receivable | 41 | - | €138 | +€138 | |
| Cash at bank and in hand | 54/58 | €38,197 | €173,575 | +€135,377 | +354.4% |
| Deferred charges and accrued income | 490/1 | €76,823 | €15,000 | -€61,823 | -80.5% |
| Total equity and liabilities | 10/49 | €202,649 | €254,615 | +€51,966 | +25.6% |
| Provisions and deferred taxes | 16 | - | €83,396 | +€83,396 | |
| Provisions for liabilities and charges | 160/5 | - | €83,396 | +€83,396 | |
| Other liabilities and charges | 164/5 | - | €83,396 | +€83,396 | |
| Amounts payable | 17/49 | €202,649 | €171,220 | -€31,429 | -15.5% |
| Amounts payable after more than one year | 17 | €59,127 | €43,876 | -€15,252 | -25.8% |
| Financial debts | 170/4 | €59,127 | €43,876 | -€15,252 | -25.8% |
| Amounts payable within one year | 42/48 | €142,877 | €126,837 | -€16,040 | -11.2% |
| Current portion of amounts payable after more than one year | 42 | €15,830 | €16,495 | +€665 | +4.2% |
| Trade debts | 44 | €8,208 | €1,952 | -€6,256 | -76.2% |
| Suppliers | 440/4 | €8,208 | €1,952 | -€6,256 | -76.2% |
| Taxes, remuneration and social security | 45 | €20,664 | €9,066 | -€11,597 | -56.1% |
| Taxes | 450/3 | €20,664 | €9,066 | -€11,597 | -56.1% |
| Other amounts payable | 47/48 | €98,175 | €99,324 | +€1,148 | +1.2% |
| Accrued charges and deferred income | 492/3 | €645 | €507 | -€138 | -21.3% |
| Non-recurring operating income | 76A | - | €5,747 | +€5,747 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,659 | €17,882 | +€11,224 | +168.6% |
| Other operating charges | 640/8 | €824 | €363 | -€461 | -55.9% |
| Gross operating margin | 9900 | €133,576 | €146,200 | +€12,625 | +9.5% |
| Operating profit (loss) | 9901 | €126,093 | €127,955 | +€1,862 | +1.5% |
| Financial income | 75/76B | €7 | - | -€7 | |
| Recurring financial income | 75 | €7 | - | -€7 | |
| Financial charges | 65/66B | €1,559 | €6,322 | +€4,764 | +305.6% |
| Recurring financial charges | 65 | €1,559 | €6,322 | +€4,764 | +305.6% |
| Profit (loss) for the period before taxes | 9903 | €124,542 | €121,633 | -€2,909 | -2.3% |
| Income taxes | 67/77 | €27,587 | €26,066 | -€1,521 | -5.5% |
| Profit (loss) for the period | 9904 | €96,954 | €95,567 | -€1,387 | -1.4% |
| Profit (loss) for the period to be appropriated | 9905 | €96,954 | €95,567 | -€1,387 | -1.4% |
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 4 October 2026 via checked.be.