PROSPECTIVE CONSULT: 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.
PROSPECTIVE CONSULT
Largest movements
- Cash +€7,293
up €7,293 (+137.0%), from €5,324 to €12,617
mainly Net result for the year (+€5,264) and Other debts (+€1,500)
- Profit (loss) carried forward +€5,264
up €5,264 (+25.9%), from -€20,291 to -€15,028
- Other debts +€1,500
up €1,500 (+104.3%), from €1,438 to €2,938
- Trade debts -€871
no longer reported in 2025 (was €871)
- Accrued charges and deferred income +€800
up €800 (+155.3%), from €515 to €1,315
- Provisions +€600
up €600 (+13.2%), from €4,553 to €5,153
- Gross operating margin +€1,421
up €1,421 (+21.1%), from €6,727 to €8,148
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 | €10,833 | €18,126 | +€7,293 | +67.3% |
| Fixed assets | 21/28 | €4,352 | €4,352 | = | 0.0% |
| Tangible fixed assets | 22/27 | €4,352 | €4,352 | = | 0.0% |
| Land and buildings | 22 | €4,352 | €4,352 | = | 0.0% |
| Current assets | 29/58 | €6,481 | €13,774 | +€7,293 | +112.5% |
| Amounts receivable within one year | 40/41 | €1,157 | €1,157 | = | 0.0% |
| Other amounts receivable | 41 | €1,157 | €1,157 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €5,324 | €12,617 | +€7,293 | +137.0% |
| Total equity and liabilities | 10/49 | €10,833 | €18,126 | +€7,293 | +67.3% |
| Equity | 10/15 | €3,457 | €8,721 | +€5,264 | +152.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Capital | 10 | €18,592 | - | -€18,592 | |
| Issued capital | 100 | €18,592 | - | -€18,592 | |
| Reserves | 13 | €5,157 | €5,157 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | - | -€1,859 | |
| Legal reserve | 130 | €1,859 | - | -€1,859 | |
| Distributable reserves | 133 | €3,297 | €5,157 | +€1,859 | +56.4% |
| Profit (loss) carried forward | 14 | -€20,291 | -€15,028 | +€5,264 | +25.9% |
| Provisions and deferred taxes | 16 | €4,553 | €5,153 | +€600 | +13.2% |
| Provisions for liabilities and charges | 160/5 | €4,553 | €5,153 | +€600 | +13.2% |
| Major repairs and maintenance | 162 | €4,553 | €5,153 | +€600 | +13.2% |
| Amounts payable | 17/49 | €2,823 | €4,253 | +€1,429 | +50.6% |
| Amounts payable within one year | 42/48 | €2,308 | €2,938 | +€629 | +27.3% |
| Trade debts | 44 | €871 | - | -€871 | |
| Suppliers | 440/4 | €871 | - | -€871 | |
| Other amounts payable | 47/48 | €1,438 | €2,938 | +€1,500 | +104.3% |
| Accrued charges and deferred income | 492/3 | €515 | €1,315 | +€800 | +155.3% |
| Remuneration, social security and pensions | 62 | €387 | €400 | +€12 | +3.2% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €600 | €600 | = | 0.0% |
| Other operating charges | 640/8 | €1,788 | €1,844 | +€56 | +3.1% |
| Gross operating margin | 9900 | €6,727 | €8,148 | +€1,421 | +21.1% |
| Operating profit (loss) | 9901 | €3,952 | €5,305 | +€1,352 | +34.2% |
| Financial income | 75/76B | - | €8 | +€8 | |
| Recurring financial income | 75 | - | €8 | +€8 | |
| Financial charges | 65/66B | €46 | €46 | = | 0.0% |
| Recurring financial charges | 65 | €46 | €46 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €3,906 | €5,266 | +€1,360 | +34.8% |
| Income taxes | 67/77 | - | €2 | +€2 | |
| Profit (loss) for the period | 9904 | €3,906 | €5,264 | +€1,358 | +34.8% |
| Profit (loss) for the period to be appropriated | 9905 | €3,906 | €5,264 | +€1,358 | +34.8% |
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 3 October 2026 via checked.be.