PROTOTYPICAL: what changed
Two financial 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.
PROTOTYPICAL
Largest movements
- Cash +€15,614
up €15,614 (+34.6%), from €45,151 to €60,765
mainly Net result for the year (+€9,042) and Tax, wage and social debts (+€7,179)
- Receivables within one year -€1,825
down €1,825 (-12.0%), from €15,184 to €13,359
of which Other amounts receivable: -€978
- Deferred charges and accrued income +€1,316
up €1,316 (+2,631%), from €50 to €1,366
- Reserves +€9,042
up €9,042 (+25.8%), from €35,010 to €44,052
- Tax, wage and social debts +€7,179
up €7,179 (+54.1%), from €13,280 to €20,459
of which Taxes: +€4,179
- Current portion of long-term debt -€2,587
no longer reported in 2025 (was €2,587)
- Trade debts +€1,022
up €1,022 (+43.7%), from €2,338 to €3,360
- Gross operating margin -€31,818
down €31,818 (-57.4%), from €55,398 to €23,580
- Taxes -€5,009
down €5,009 (-52.9%), from €9,463 to €4,453
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.
Derived cash bridge
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 | €63,215 | €77,871 | +€14,656 | +23.2% |
| Fixed assets | 21/28 | €2,830 | €2,381 | -€449 | -15.9% |
| Tangible fixed assets | 22/27 | €2,830 | €2,381 | -€449 | -15.9% |
| Furniture and vehicles | 24 | €2,830 | €2,381 | -€449 | -15.9% |
| Current assets | 29/58 | €60,385 | €75,490 | +€15,105 | +25.0% |
| Amounts receivable within one year | 40/41 | €15,184 | €13,359 | -€1,825 | -12.0% |
| Trade receivables | 40 | €12,705 | €11,858 | -€847 | -6.7% |
| Other amounts receivable | 41 | €2,479 | €1,501 | -€978 | -39.5% |
| Cash at bank and in hand | 54/58 | €45,151 | €60,765 | +€15,614 | +34.6% |
| Deferred charges and accrued income | 490/1 | €50 | €1,366 | +€1,316 | +2,631% |
| Total equity and liabilities | 10/49 | €63,215 | €77,871 | +€14,656 | +23.2% |
| Equity | 10/15 | €45,010 | €54,052 | +€9,042 | +20.1% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €35,010 | €44,052 | +€9,042 | +25.8% |
| Distributable reserves | 133 | €35,010 | €44,052 | +€9,042 | +25.8% |
| Amounts payable | 17/49 | €18,205 | €23,819 | +€5,614 | +30.8% |
| Amounts payable within one year | 42/48 | €18,205 | €23,819 | +€5,614 | +30.8% |
| Current portion of amounts payable after more than one year | 42 | €2,587 | - | -€2,587 | |
| Trade debts | 44 | €2,338 | €3,360 | +€1,022 | +43.7% |
| Suppliers | 440/4 | €2,338 | €3,360 | +€1,022 | +43.7% |
| Taxes, remuneration and social security | 45 | €13,280 | €20,459 | +€7,179 | +54.1% |
| Taxes | 450/3 | €13,280 | €17,459 | +€4,179 | +31.5% |
| Remuneration and social security | 454/9 | - | €3,000 | +€3,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,541 | €1,614 | +€73 | +4.8% |
| Other operating charges | 640/8 | €1,252 | €730 | -€522 | -41.7% |
| Non-recurring operating charges | 66A | €454 | - | -€454 | |
| Gross operating margin | 9900 | €55,398 | €23,580 | -€31,818 | -57.4% |
| Operating profit (loss) | 9901 | €52,152 | €21,236 | -€30,915 | -59.3% |
| Financial income | 75/76B | €54 | €212 | +€158 | +294% |
| Recurring financial income | 75 | €54 | €212 | +€158 | +294% |
| Financial charges | 65/66B | €7,733 | €7,953 | +€219 | +2.8% |
| Recurring financial charges | 65 | €7,733 | €7,953 | +€219 | +2.8% |
| Profit (loss) for the period before taxes | 9903 | €44,472 | €13,496 | -€30,976 | -69.7% |
| Income taxes | 67/77 | €9,463 | €4,453 | -€5,009 | -52.9% |
| Profit (loss) for the period | 9904 | €35,010 | €9,042 | -€25,967 | -74.2% |
| Profit (loss) for the period to be appropriated | 9905 | €35,010 | €9,042 | -€25,967 | -74.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.