PROTOTYPE: 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.
PROTOTYPE
Largest movements
- Cash +€24,043
up €24,043 (+80.8%), from €29,772 to €53,815
mainly Net result for the year (+€31,468) and Stocks and contracts (+€19,483)
- Tangible fixed assets +€23,259
up €23,259 (+246.0%), from €9,454 to €32,714
of which Furniture and vehicles: +€27,622
- Stocks and contracts -€19,483
no longer reported in 2025 (was €19,483)
- Receivables within one year -€10,176
down €10,176 (-18.0%), from €56,634 to €46,458
of which Other amounts receivable: -€18,431
- Deferred charges and accrued income +€5,350
up €5,350 (+535.0%), from €1,000 to €6,350
- Contributions -€18,500
down €18,500 (-99.5%), from €18,600 to €100
- Reserves +€15,396
up €15,396 (+18.3%), from €84,022 to €99,418
- Debts after one year +€14,789
new in 2025: €14,789
- Other debts +€7,471
up €7,471 (+7863.9%), from €95 to €7,566
- Trade debts +€4,365
up €4,365 (+1780.3%), from €245 to €4,610
- Gross operating margin +€23,421
up €23,421 (+51.8%), from €45,185 to €68,606
- Taxes +€4,575
up €4,575 (+50.4%), from €9,079 to €13,654
- Depreciation +€4,232
up €4,232 (+78.7%), from €5,375 to €9,607
- Other operating charges +€1,603
up €1,603 (+78.2%), from €2,050 to €3,653
- Staff costs +€781
up €781 (+8.9%), from €8,771 to €9,552
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 | €116,343 | €139,337 | +€22,994 | +19.8% |
| Fixed assets | 21/28 | €9,454 | €32,714 | +€23,259 | +246.0% |
| Tangible fixed assets | 22/27 | €9,454 | €32,714 | +€23,259 | +246.0% |
| Plant, machinery and equipment | 23 | €9,454 | €5,092 | -€4,362 | -46.1% |
| Furniture and vehicles | 24 | - | €27,622 | +€27,622 | |
| Current assets | 29/58 | €106,889 | €106,623 | -€266 | -0.2% |
| Stocks and contracts in progress | 3 | €19,483 | - | -€19,483 | |
| Stocks | 30/36 | €19,483 | - | -€19,483 | |
| Amounts receivable within one year | 40/41 | €56,634 | €46,458 | -€10,176 | -18.0% |
| Trade receivables | 40 | €38,203 | €46,458 | +€8,255 | +21.6% |
| Other amounts receivable | 41 | €18,431 | - | -€18,431 | |
| Cash at bank and in hand | 54/58 | €29,772 | €53,815 | +€24,043 | +80.8% |
| Deferred charges and accrued income | 490/1 | €1,000 | €6,350 | +€5,350 | +535.0% |
| Total equity and liabilities | 10/49 | €116,343 | €139,337 | +€22,994 | +19.8% |
| Equity | 10/15 | €106,060 | €99,518 | -€6,542 | -6.2% |
| Contributions | 10/11 | €18,600 | €100 | -€18,500 | -99.5% |
| Reserves | 13 | €84,022 | €99,418 | +€15,396 | +18.3% |
| Distributable reserves | 133 | €84,022 | €99,418 | +€15,396 | +18.3% |
| Profit (loss) carried forward | 14 | €3,438 | - | -€3,438 | |
| Amounts payable | 17/49 | €10,283 | €39,819 | +€29,535 | +287.2% |
| Amounts payable after more than one year | 17 | - | €14,789 | +€14,789 | |
| Financial debts | 170/4 | - | €14,789 | +€14,789 | |
| Amounts payable within one year | 42/48 | €10,283 | €25,030 | +€14,746 | +143.4% |
| Current portion of amounts payable after more than one year | 42 | - | €3,961 | +€3,961 | |
| Trade debts | 44 | €245 | €4,610 | +€4,365 | +1780.3% |
| Suppliers | 440/4 | €245 | €4,610 | +€4,365 | +1780.3% |
| Taxes, remuneration and social security | 45 | €9,943 | €8,893 | -€1,051 | -10.6% |
| Taxes | 450/3 | €9,943 | €8,761 | -€1,183 | -11.9% |
| Remuneration and social security | 454/9 | - | €132 | +€132 | |
| Other amounts payable | 47/48 | €95 | €7,566 | +€7,471 | +7863.9% |
| Remuneration, social security and pensions | 62 | €8,771 | €9,552 | +€781 | +8.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,375 | €9,607 | +€4,232 | +78.7% |
| Other operating charges | 640/8 | €2,050 | €3,653 | +€1,603 | +78.2% |
| Gross operating margin | 9900 | €45,185 | €68,606 | +€23,421 | +51.8% |
| Operating profit (loss) | 9901 | €28,990 | €45,794 | +€16,805 | +58.0% |
| Financial income | 75/76B | €0 | €1 | +€1 | +386.2% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +386.2% |
| Financial charges | 65/66B | €79 | €673 | +€594 | +752.3% |
| Recurring financial charges | 65 | €79 | €673 | +€594 | +752.3% |
| Profit (loss) for the period before taxes | 9903 | €28,911 | €45,122 | +€16,211 | +56.1% |
| Income taxes | 67/77 | €9,079 | €13,654 | +€4,575 | +50.4% |
| Profit (loss) for the period | 9904 | €19,832 | €31,468 | +€11,636 | +58.7% |
| Profit (loss) for the period to be appropriated | 9905 | €19,832 | €31,468 | +€11,636 | +58.7% |
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 29 September 2026 via checked.be.