Process and More: 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.
Process and More
Largest movements
- Cash +€105,878
up €105,878 (+2342.0%), from €4,521 to €110,399
mainly Net result for the year (+€56,664) and Receivables within one year (+€51,748)
- Receivables within one year -€51,748
down €51,748 (-75.3%), from €68,735 to €16,987
of which Other amounts receivable: -€35,000
- Tangible fixed assets -€7,196
down €7,196 (-47.9%), from €15,013 to €7,817
- Reserves +€56,664
up €56,664 (+109.7%), from €51,649 to €108,313
- Tax, wage and social debts -€7,905
down €7,905 (-25.3%), from €31,242 to €23,337
of which Taxes: -€4,905
- Other debts -€1,694
down €1,694 (-58.1%), from €2,913 to €1,219
- Gross operating margin +€6,596
up €6,596 (+9.1%), from €72,508 to €79,104
- Taxes +€1,047
up €1,047 (+7.4%), from €14,192 to €15,239
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 | €90,156 | €137,073 | +€46,917 | +52.0% |
| Fixed assets | 21/28 | €15,013 | €7,817 | -€7,196 | -47.9% |
| Tangible fixed assets | 22/27 | €15,013 | €7,817 | -€7,196 | -47.9% |
| Furniture and vehicles | 24 | €15,013 | €7,817 | -€7,196 | -47.9% |
| Current assets | 29/58 | €75,143 | €129,256 | +€54,113 | +72.0% |
| Amounts receivable within one year | 40/41 | €68,735 | €16,987 | -€51,748 | -75.3% |
| Trade receivables | 40 | €33,735 | €16,987 | -€16,748 | -49.6% |
| Other amounts receivable | 41 | €35,000 | - | -€35,000 | |
| Cash at bank and in hand | 54/58 | €4,521 | €110,399 | +€105,878 | +2342.0% |
| Deferred charges and accrued income | 490/1 | €1,887 | €1,870 | -€17 | -0.9% |
| Total equity and liabilities | 10/49 | €90,156 | €137,073 | +€46,917 | +52.0% |
| Equity | 10/15 | €55,649 | €112,313 | +€56,664 | +101.8% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €51,649 | €108,313 | +€56,664 | +109.7% |
| Distributable reserves | 133 | €51,649 | €108,313 | +€56,664 | +109.7% |
| Amounts payable | 17/49 | €34,508 | €24,760 | -€9,747 | -28.2% |
| Amounts payable within one year | 42/48 | €34,508 | €24,760 | -€9,747 | -28.2% |
| Trade debts | 44 | €352 | €204 | -€148 | -42.0% |
| Suppliers | 440/4 | €352 | €204 | -€148 | -42.0% |
| Taxes, remuneration and social security | 45 | €31,242 | €23,337 | -€7,905 | -25.3% |
| Taxes | 450/3 | €28,242 | €23,337 | -€4,905 | -17.4% |
| Remuneration and social security | 454/9 | €3,000 | - | -€3,000 | |
| Other amounts payable | 47/48 | €2,913 | €1,219 | -€1,694 | -58.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,577 | €7,196 | +€619 | +9.4% |
| Other operating charges | 640/8 | €50 | €26 | -€24 | -47.8% |
| Gross operating margin | 9900 | €72,508 | €79,104 | +€6,596 | +9.1% |
| Operating profit (loss) | 9901 | €65,882 | €71,882 | +€6,001 | +9.1% |
| Financial income | 75/76B | - | €87 | +€87 | |
| Recurring financial income | 75 | - | €87 | +€87 | |
| Financial charges | 65/66B | €41 | €66 | +€25 | +61.3% |
| Recurring financial charges | 65 | €41 | €66 | +€25 | +61.3% |
| Profit (loss) for the period before taxes | 9903 | €65,841 | €71,903 | +€6,063 | +9.2% |
| Income taxes | 67/77 | €14,192 | €15,239 | +€1,047 | +7.4% |
| Profit (loss) for the period | 9904 | €51,649 | €56,664 | +€5,015 | +9.7% |
| Profit (loss) for the period to be appropriated | 9905 | €51,649 | €56,664 | +€5,015 | +9.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.