PROFESSION PASSION: 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.
PROFESSION PASSION
Largest movements
- Cash -€6,744
down €6,744 (-88.0%), from €7,666 to €922
mainly Net result for the year (-€9,537) and Receivables within one year (-€1,834)
- Receivables within one year +€1,834
up €1,834 (+5.7%), from €31,958 to €33,792
of which Other amounts receivable: +€23,323
- Financial fixed assets -€1,000
down €1,000 (-100.0%), from €1,000 to €0
- Profit (loss) carried forward -€9,537
down €9,537 (-86.2%), from €11,065 to €1,528
- Trade debts +€2,808
up €2,808 (+35.0%), from €8,012 to €10,819
- Tax, wage and social debts +€819
up €819 (+4.9%), from €16,548 to €17,366
of which Taxes: +€819
- Gross operating margin -€51,704
down €51,704, from €48,068 to -€3,637
- Taxes -€7,785
no longer reported in 2025 (was €7,785)
- Staff costs +€5,579
up €5,579, from €0 to €5,579
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 | €40,624 | €34,714 | -€5,910 | -14.5% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €1,000 | €0 | -€1,000 | -100.0% |
| Financial fixed assets | 28 | €1,000 | €0 | -€1,000 | -100.0% |
| Current assets | 29/58 | €39,624 | €34,714 | -€4,910 | -12.4% |
| Amounts receivable within one year | 40/41 | €31,958 | €33,792 | +€1,834 | +5.7% |
| Trade receivables | 40 | €22,406 | €916 | -€21,489 | -95.9% |
| Other amounts receivable | 41 | €9,553 | €32,876 | +€23,323 | +244.2% |
| Cash at bank and in hand | 54/58 | €7,666 | €922 | -€6,744 | -88.0% |
| Total equity and liabilities | 10/49 | €40,624 | €34,714 | -€5,910 | -14.5% |
| Equity | 10/15 | €16,065 | €6,528 | -€9,537 | -59.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,065 | €1,528 | -€9,537 | -86.2% |
| Amounts payable | 17/49 | €24,559 | €28,186 | +€3,626 | +14.8% |
| Amounts payable within one year | 42/48 | €24,559 | €28,186 | +€3,626 | +14.8% |
| Trade debts | 44 | €8,012 | €10,819 | +€2,808 | +35.0% |
| Suppliers | 440/4 | €8,012 | €10,819 | +€2,808 | +35.0% |
| Taxes, remuneration and social security | 45 | €16,548 | €17,366 | +€819 | +4.9% |
| Taxes | 450/3 | €16,548 | €17,366 | +€819 | +4.9% |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €0 | €0 | = | |
| Remuneration, social security and pensions | 62 | €0 | €5,579 | +€5,579 | |
| Other operating charges | 640/8 | €64 | - | -€64 | |
| Gross operating margin | 9900 | €48,068 | -€3,637 | -€51,704 | |
| Operating profit (loss) | 9901 | €48,004 | -€9,215 | -€57,219 | |
| Financial income | 75/76B | €115 | €46 | -€69 | -59.8% |
| Recurring financial income | 75 | €115 | €46 | -€69 | -59.8% |
| Financial charges | 65/66B | €614 | €368 | -€246 | -40.1% |
| Recurring financial charges | 65 | €614 | €368 | -€246 | -40.1% |
| Profit (loss) for the period before taxes | 9903 | €47,505 | -€9,537 | -€57,042 | |
| Income taxes | 67/77 | €7,785 | - | -€7,785 | |
| Profit (loss) for the period | 9904 | €39,720 | -€9,537 | -€49,257 | |
| Profit (loss) for the period to be appropriated | 9905 | €39,720 | -€9,537 | -€49,257 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.